Texas Comptroller of Public Accounts

Texas Comptroller of Public Accounts, Glenn Hegar

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Index

A B C D E F H I J L M N O P R S T U V W Y Z

Abatement

Authorization, Const. art. VIII, § 1-g
Exemption application, Rule § 9.415
Property Redevelopment and Tax Abatement Act, Chap. 312, Tax Code
Refund of state sales and/or franchise tax, § 111.301
Registry, § 312.005
Tax abatement for redevelopment, § 11.28
Voluntary cleanup of contaminants, § 312.211

Address

Change on appraisal records, § 25.25
Collector's address and phone number, § 31.01
Correction requested, § 31.01
Delivery of notice to property owner, § 1.07
Waiver of penalty and interest, § 33.011

Affidavit

Evidence given to ARB, § 41.66
Protest hearing, § 41.45
Tax deferral, §§ 33.06 and 33.065

Agents

Appearance before ARB, § 41.66
Designating an agent, § 1.111
Hearing postponement, § 41.46
Model form for designation of agent, Rule § 9.3044
Model form for residential property agent, Rule § 9.3044
Notices to fiduciary, § 1.11
Tax consultant, Texas Revised Civil Statutes, art. 8886

Agricultural (1-d) land

Application
Action on application, § 23.43 and Const. art. VIII, § 1-d
Application form, Rule § 9.402
Deadline for filing, § 23.43
Penalty for late filing, § 23.431
Appraisal, § 23.41, Rule § 9.4001 and Const. art. VIII, § 1-d
Chief appraiser
Action on application, § 23.44
Notification of annual application, § 23.43
Defined, § 23.42 and Const. art. VIII, § 1-d
Eligibility, § 23.42
Florist items, § 23.425
Listing in appraisal records, §§ 25.011 and 25.02
Property lists, Rule § 9.3012
Protest of determination of change in use, § 41.41
Rollback tax for sale or change in use, § 23.46 and Const. art. VIII, § 1-d

Agricultural (1-d-1) land

Application
Action on application, § 23.57
Deadline, § 23.54
Form, § 23.54 and Rule § 9.402
Penalty for late application, § 23.541
Appraisal, § 23.52, Rule § 9.4001 and Const. art. VIII, § 1-d-1
Capitalization rate, § 23.53
Cemetery rollback, § 23.55
Change of use determination, § 23.55 and Rule § 9.3049
Defined, § 23.51
Ecological laboratories, § 23.51
Eligibility
City limits, § 23.56
Listing in appraisal records, §§ 25.011 and 25.02
Non-resident alien, § 23.56
Property lists, Rule § 9.3012
Protest of determination of change in use, § 41.41
Religious property rollback, § 23.55
Rollback tax for sale or change, § 23.55
Timber conversion with agricultural value, § 23.59
Waive right to agricultural value, §§ 23.47 and 23.58
Wildlife management, §§ 23.51 and 23.521

Agriculture and agricultural land

Agricultural advisory committee, § 6.12
Agricultural (1-d) land, this index
Agricultural (1-d-1) land, this index
Appraisal
Agricultural (1-d) land, § 23.41 and Const. art. VIII, § 1-d
Agricultural (1-d-1) land, § 23.51 and Const. art. VIII, § 1-d-1
Buffalo, cattalo and bison, exemption, § 11.23
County agricultural land, Const. art. VII, § 6a
County public school fund land, exempt property, § 25.07
Farm products exemption
Livestock, § 11.16
Nursery products, § 11.16
Implements of husbandry, exemption, § 11.161 and Const. art. VIII, § 19a
Public school grazing lands, taxation, § 11.11 and Const. art. VI, § 6a

Airports

Airport authorities, authorization, Const. art. IX, § 12
Public access airport property, this index
Public transportation facility, possessory interests in, § 25.07
Tax abatement, § 312.204

Allocation, interstate

Aircraft, § 21.05
General, § 21.03
Guidelines, Rule § 9.4033
Non-commercial aircraft, § 21.055
Watercraft, § 21.031

Animals

Buffalo, cattalo and bison, exemption, § 11.23
Exemptions, this index
Exotic game, agricultural use, § 23.51
Humane treatment, charitable organizations, § 11.18
Livestock, exemption, § 11.16 and Const. art. VIII, § 19
Wildlife, preserving or conserving, § 11.18
Wildlife management, § 23.51

Annexation

Imposition of taxes on annexed property, § 26.14
New property in truth-in-taxation, § 26.012

Appraisal

Agricultural (1-d) land, § 23.41 and Rule § 9.4001
Agricultural (1-d-1) land, § 23.51 and Rule § 9.4001
Boats, outboard motors and trailers, §§ 23.12, 23.124 and Rule § 9.4035
Cards, Rule § 9.3001
Cost approach to value, § 23.011
Decreased value, § 22.03 and Rule § 9.3015
Ecological laboratory land, § 23.51 and Rule § 9.402
Government actions, §§ 23.11, 23.21 and Gov't. Code, Chap. 2007
Heavy equipment dealers' inventory, § 23.1231 and Rule § 9.4035
Homeowners' organization property, § 23.18
Homestead value limited, § 23.23
Income approach to value, § 23.012
Insurance company intangible property, § 23.15
Inventory appraisal, § 23.12
Market value, §§ 1.04(7) and 23.01
Manufactured homes, § 32.014
Manufactured homes retailers' inventory, § 23.127 and Rule § 9.4035
Mass appraisal, § 23.01
Mineral interests, § 23.17
Mineral interests under $500, § 11.146
Motor vehicle inventory, § 23.121 and Rule § 9.4035
Omitted property, § 25.21
Outboard motor dealers' inventory, § 23.124 and Rule § 9.4035
Periodic reappraisal, § 25.18
Public access airport property, this index
Railroad rolling stock, § 24.31
Ratio, § 1.12
Reappraisal in natural disaster area, § 23.02
Reappraisal of property, § 25.18
Records inspection by owner, § 25.195
Recreational, park and scenic land, this index
Rental property for low and/or moderate income housing, §§ 23.21 and 23.22
Sales approach to value, § 23.013
Savings and loan association intangible property, § 23.16
Special appraisal lists, Rule § 9.3012
Statewide appraisal prohibited, Const. art. VIII, § 23
Three approaches to value, § 23.0101
Timber land, this index
Uniform Standards of Professional Appraisal Practice, § 23.01

Appraisal districts

Appraisal office, § 6.05
Appraisal review board
Affidavit for protest hearing, § 41.66 and Rule § 9.802
Appointment, §§ 6.41 and 6.412
Approval of records, §§ 25.24 and 41.12
Assistance of Comptroller, §§ 5.041 and 41.65
Attorneys, representation, § 6.43
Authorization, Const. art. VIII, § 18
Auxiliary members, § 6.411 (repealed)
Challenge hearings
Challenge by taxing unit, § 41.03
Determination of challenge, § 41.07
Hearing on challenge, § 41.04
Notice of challenge hearing, § 41.06
Petition of challenge, § 41.04
Compensation, § 6.42
Compliance with deadlines, § 43.04
Comptroller
Assistance, § 41.65
Manual, § 5.041
Prohibited advice for protest, § 5.041
Training, § 5.041
Conflict of interest, § 41.69 and Chap. 171, Local Gov't. Code
Contracts with appraisal district, § 6.412
Correction of appraisal roll
Clerical errors, § 25.25
Following judicial review, § 42.41
Inaccuracies, § 25.25
Joint motion, § 25.25
Multiple appraisals, § 25.25
Non-existent property, § 25.25
One-third over appraisal, § 25.25
Correction of clerical errors during review, § 41.09
Correction of records on recommendation of chief appraiser, § 41.10
Creation of appraisal roll for appraisal district, § 25.24
Creation of board, § 6.41
Eligibility, §§ 6.41 and 6.412
Employees, § 6.43
Ex parte communications, §§ 6.41 and 41.66(f)
Hearing procedures
Conduct of hearings, § 41.66
Consolidated hearings, § 41.45
Evidence at hearings, § 41.67
Hearing times, § 41.71
Record of proceeding, § 41.68 and Rule § 9.803
Rescheduled hearings, § 41.45
Inspection of tax records, § 41.64
Joint motion, § 25.25
Judicial review, this index
Manual by Comptroller, § 5.041
Notice to property owner of change in records, § 41.11
Number of members, § 6.41
Open meetings notice, Chap. 551, Gov't. Code
Open records, Chap. 552, Gov't. Code
Order for corrections, § 41.02
Organization, § 6.41
Overlapping properties, § 6.025
Panels, § 41.45
Penalty for ex parte communications, § 6.41
Protest hearings
Authorization, Const. art. VIII, § 23
Determination of protest, § 41.47
Failure to give notice, § 41.411
Hearing on protest, § 41.45
Inequality of appraisal, § 41.43
Issues of protest, § 41.41
Notice of certain matters before hearing, § 41.461
Notice of hearing, § 41.46
Notice of hearing procedures, § 41.66
Notice of protest, § 41.44 and Rule § 9.801
Organization into hearings panels, § 41.45
Rehearing, § 41.45
Situs, § 41.42
Times, § 41.71
Waive right to hearing notice, § 41.46
Public notice of protest and appeal procedures, § 41.70 and Rule § 9.3064
Receipt of appraisal records, § 25.22
Record requirements, Rule § 9.803
Relatives, agents or appraisers, § 6.412
Removal, § 6.41
Review of records, § 41.12
Subpoena
Compensation for witnesses, § 41.63
Service and enforcement, § 41.62
Standard for issuance, § 41.61
Terms of office, § 6.41
Taxing unit employees, §§ 6.41 and 6.412
Training by Comptroller, § 5.041
Board of directors
Appointment of appraisal review board, §§ 6.41 and 6.412
Appointment of board members, §§ 6.03, 6.031 and 6.037
Appointment of chief appraiser, § 6.05
Audits, § 6.063
Budget amendments, § 6.06
Budget surplus, § 6.06
Budgeting, § 6.06
Collection of taxes
Authority, §§ 6.24 and 6.26
Split payment option, § 31.03
Compensation, § 6.04
Competitive bidding requirement, § 6.11
Conflict of interest, Chap. 171, Local Gov't. Code
Conservation and reclamation districts, § 6.037
Contracts for appraisal services, § 25.01
Contracts with board members barred, § 6.036
County tax assessor as non-voting director, § 6.03 and 6.034
Delinquent taxes, § 6.035
Designation of depository, § 6.09
Eligibility, § 6.03
Employment of relatives, §§ 6.035 and 6.05
Establishment of appraisal office, § 6.05
Financing, changing method or allocation, § 6.061
Nomination for board, § 6.03
Noncompliance by appraisal district, § 5.102
Notice of appraised value, § 25.19
Number of directors, §§ 6.03 and 6.031
Open meetings notice, Chap. 551, Gov't. Code
Open records, Chap. 552, Gov't. Code
Organization, § 6.04
Ownership of real property, § 6.051
Public hearing on budget, § 6.06
Public notice on budget, § 6.062 and Rule § 9.3048
Public comment and access, § 6.04
Quorum, § 6.04
Reappraisal, § 25.18
Recall of director, § 6.032
Reimbursement of expenses, § 6.04
Staggered terms, §§ 6.032 and 6.034
Taxpayer liaison officer, § 6.052
Terms of office, §§ 6.03 and 6.032
Vacancies, § 6.03
Veto of board actions, § 6.10
Worker's compensation insurance, Const. art. III, § 60
Boundaries
Appraisal districts, § 6.02
Branch offices, § 6.05
Overlapping taxing units, § 6.025
Taxing units, § 6.07
Competitive bidding, § 6.11
Consolidation of assessment and collection by election, § 6.26
Creation, § 6.01
Depository, § 6.09
Duty to appraise property, § 6.01
Employees
Appraisal review board, assistance, § 6.43
Delegation by chief appraiser, § 6.05
Employment, § 6.05
Nepotism, § 6.05
Professional registration, art. 8885, V.A.C.S.
Training, § 5.04
Fiscal year, § 6.06
Methods, standards and procedures, § 5.102
Payment of appraisal district costs, § 6.06
Records and materials to Comptroller, § 5.16 and Rule § 9.3062
Single appraisal of property, Const. art. VIII, § 18

Appraisal records

Agricultural land, market value of, § 25.02 and Rule § 9.3012
Alphabetical index of property owners, Rule § 9.3009
Appraisal cards, Rule § 9.3001
Boat, outboard motor and trailer inventory, §§ 23.12, 23.124, 23.125 and Rule § 9.4035
Boundaries, property overlapping, §§ 6.025 and 25.17
Condominiums, § 25.09
Correction following judicial review, § 42.41
Corrections suggested to ARB in writing, § 41.10
Exemptions
Absolute exemption lists, Rule § 9.3011
Loss during tax year, § 25.16
Partial exemption lists, Rule § 9.3010
Form and content, § 25.02 and Rule § 9.3004
Improvements, § 25.08
Inspection by appraisal review board, § 41.64
Inspection by assessor, § 25.20
Inspection by Comptroller, § 5.16
Inspection by property owner, § 25.195
Life estates, § 25.05
Motor vehicle inventory, § 23.12 and Rule § 9.4035
Overlapping property with more than one appraisal district, § 6.025
Possessory interests, § 25.06
Preparation, § 25.01
Property identification system, Rule § 9.3014
Records retention, § 6.13
Report of decreased value, § 22.03 and Rule § 9.3015
Separate estates or interests, § 25.04
Special appraisal records, § 25.011
Single appraisal of property, Const. art. VIII, § 18
Standing timber, § 25.10
Submission of records to appraisal review board, § 25.22
Supplemental appraisal records, § 25.23
Tax maps, Rule § 9.3002
Undivided interests, § 25.11 and Rule § 9.3042
Uniform tax records system, Rule § 9.3003

Appraisal review board

Appraisal districts, this index

Appraisal roll

Addition of supplemental appraisal records, § 25.23
Alphabetical list of property owners, Rule § 9.3009
Correction of roll
Clerical errors, § 25.25
Following judicial review, § 42.41
Multiple appraisals, § 25.25
Nonexistent property, § 25.25
One-third over appraisal, § 25.25
Substantial errors, § 25.25
Creation of roll for appraisal district, § 25.24
Creation of roll for taxing unit, § 26.01
Electronic records, § 1.10
New taxing units, § 26.12
Submission to Comptroller, Rule § 9.3062
Tax roll, § 26.09

Appraised value

Appraisal, this index

Archaeological sites

Exemptions, this index

Art galleries

Exemptions, this index

Assessed value

Defined, § 1.04

Assessment

Consolidation of assessment and collection, § 6.26
Contracts, § 6.24

Assessment ratios

Calculation of tax, § 26.09
Prohibition, § 26.02

Assessor

Agricultural lands
Penalty for late application, §§ 23.431 and 23.531
As chief appraiser, § 6.05
Assessor or collector for taxing units, § 6.22
Calculation of tax
Calculation of tax, § 26.09
Residence homestead exemption, disregarding, § 11.13
Compensation for collecting, § 6.27
Corrections
Following judicial review, §§ 42.41 - 42.43
To tax roll, § 26.15
County assessor-collector, § 6.21 and Const. art. VIII, §§ 14, 16 and 16a
County assessor-collector as non-voting director, § 6.03
Defined, § 1.04
Duties, § 6.23
Inspection of appraisal records, § 25.20
Notifying taxing unit of postponed delinquency date, § 31.04
Professional registration, art. 8885, V.A.C.S.
Public access airport property
Penalty for violating deed restriction, § 23.97
Rollback tax, § 23.96
Recreational, park and scenic land
Penalty for violating deed restriction, § 23.87
Rollback tax, § 23.86
Submission of appraisal roll to taxing unit, § 26.04
Tax bills
Corrected bills following judicial review, § 42.42
Preparation and delivery, § 31.01
Timberland
Penalty for late application, § 23.751

Attorneys

Appraisal review board, representation, § 6.43
Contracts for assessment, § 6.24
Contracts for delinquent tax collections, § 6.30
Judicial review, this index
Penalty for delinquent tax collections, §§ 33.07, 33.08

Auditor

Approval of refund application, § 31.11

Audits

Financial for appraisal districts, § 6.063
Performance audit, § 5.12 and Rule
§ 9.201
School district taxable property values, Rule § 9.103

Automobiles

Exemptions, this index
Special inventory forms, §§ 23.121, 23.122 and Rule § 9.4035
Leased for personal use, § 11.252

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