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Texas Comptroller's Property Tax Rules
Chapter 9. Property Tax Administration
Texas Administrative Code, Title 34, Part I

Subchapter H. Tax Record Requirements

Sec. 9.3001. Appraisal Cards.

(a) All appraisal district offices appraising property for purposes of ad valorem taxation shall develop and maintain a system of appraisal cards for all parcels of real estate which each office is required to appraise.

(b) On each parcel of residential or commercial real estate, a separate appraisal card shall be developed and maintained which contains the following items of information related to the land:

(1) the legal description of the land (this provision shall not be interpreted to require field note descriptions);

(2) the account number of the property;

(3) a section indicating zoning classification (if any);

(4) a section indicating street improvements (e.g.: unimproved, graveled, paved);

(5) a section indicating utilities available (e.g., water, sewer, electricity, gas);

(6) a section indicating basic measurements of the land (e.g., frontage, depth, acreage);

(7) a section for computation of the land value;

(8) a section for any remarks by the appraiser relevant to the parcel;

(9) the identification of each taxing unit in which the property is taxable.

(c) On each parcel of residential or commercial real estate the appraisal card shall contain the following items of information related to the improvements on the parcel:

(1) a diagram of all improvements on the parcel indicating perimeter measurements;

(2) separate sections indicating the type of construction for the foundation, floor, exterior walls, and roof;

(3) a section indicating the date of appraisal and the initials of the appraiser;

(4) a section indicating the use type of the improvements (e.g., single-family, duplex, apartment, store, warehouse, factory, etc.);

(5) a section indicating additional details of construction (e.g., porches, garages, storage buildings, fireplaces, etc.);

(6) a section indicating depreciation calculation related to the improvements;

(7) a section for the computation of the improvement value;

(8) a section for any remarks or comments by the appraiser relevant to the improvements on the parcel;

(9) in addition to all the information listed in this subsection, each appraisal card shall indicate the amount of appraised value of property included in the parcel for each category classification required by the annual school district report of property value.

(d) On each parcel of rural or acreage real estate, an appraisal card shall be maintained which shall contain the following items of information related to the parcel:

(1) all information required under subsection (c)(1)-(9) of this section for each improvement located on the parcel;

(2) all information required under subsection (b)(1), (2), (3), (8), and (9) of this section related to the land;

(3) a section indicating the size of the parcel and the number of acres in each of the following use categories:

(A) irrigated;

(B) dry cropland;

(C) improved pasture;

(D) native pasture;

(E) orchard;

(F) timber; and

(G) barren or waste;

(4) a section indicating road access (e.g., paved, gravel, dirt, unimproved, none);

(5) a section indicating utility availability (electricity, gas, sewer, etc.);

(6) in districts with irrigated land, a section indicating the number and capacity of irrigation wells or the number of acres covered by irrigation permits;

(7) in addition to the information listed in this subsection, each appraisal card shall indicate the amount of appraised value of property included in the parcel for each category classification required by the annual school district report of property value.

(e) Any information required by these sections may be maintained in electronic data processing records rather than in physical documents.

(f) Appraisal district offices failing to establish an appraisal card system as required in this section may be judged to be in compliance upon a showing to the [Comptroller] that an appraisal card system substantially equivalent to that required in this section has been established.

Effective August 10, 1979, 4 TexReg 2679; amended to be effective April 30, 1981, 6 TexReg 1441; transferred effective November 26, 1991, as published in the Texas Register September 18, 1992, 17 TexReg 6481.

Cross References:
Appraisals with property characteristics, see Sec. 23.01.

Sec. 9.3002. Tax Maps.

(a) All appraisal offices and all tax offices appraising property for purposes of ad valorem taxation shall develop and maintain a system of tax maps covering the entire area of the taxing units for whom each office appraises property.

(b) Each tax map system shall be drawn to scale and delineated for lot lines or property lines or both, with dimensions or areas and identifying numbers, letters, or names for all delineated lots or parcels.

(c) Each tax map shall be divided into sections drawn at a scale large enough to serve the purposes of property assessment. Developed or subdivided areas may be drawn at a different scale than undeveloped or unsubdivided tracts.

(d) The tax map, each section thereof, and each parcel thereon shall be assigned numbers in accordance with a parcel identification numbering system. Such numbers shall be recorded on the tax map, section, and parcel. The identifying number for each parcel as recorded on the tax map shall also be recorded on the appraisal card maintained for that parcel.

(e) The tax map system shall be annually updated to incorporate any new subdivisions or property transfers as indicated by the filing of subdivision plats or deeds with the county clerk's office of the county or counties in which the taxing units for whom each office appraises property are located.

(f) Any information required by these sections may be maintained in electronic data processing records rather than physical documents.

(g) Development of tax map systems (or substantial progress toward development) shall be completed by January 1, 1983.

(h) Appraisal offices and tax offices failing to establish a tax map system as required in this section may be judged to be in compliance upon a showing to the [Comptroller] that a tax map system substantially equivalent to that required in this section has been established.

Effective August 10, 1979, 4 TexReg 2679; amended to be effective September 1, 1981, 6 TexReg 3270; transferred effective November 26, 1991, as published in the Texas Register September 18, 1992, 17 TexReg 6481.

Sec. 9.3003. Uniform Tax Records System.

(a) All tax offices appraising property for purposes of ad valorem taxation shall develop and maintain a uniform tax records system.

(b) The uniform tax records system shall be composed of the following items of information:

(1) appraisal cards;

(2) maps;

(3) rendition forms;

(4) report of decreased value forms;

(5) appraisal records of all property;

(6) tax roll of any taxing jurisdiction for whom the office assesses or collects;

(7) delinquent tax roll of any taxing jurisdiction for whom the office assesses and collects taxes;

(8) alphabetical index;

(9) partial exemption lists;

(10) absolute exemption lists for property for which an exemption application is required; and

(11) open-space land valuation; agricultural use valuation; timber use valuation; recreational, park, and scenic land valuation; and public access airport property lists.

(c) Each item required in the uniform tax records system shall be developed and maintained as required by subsequent rules of the [Comptroller].

(d) Any item required by these sections may be maintained in electronic data processing records rather than in physical documents. However, a physical document for the appraisal roll for the appraisal district or for a taxing unit and the tax rolls for a taxing unit must be prepared and made readily available to the public, as required by Texas Property Tax Code, Sec. 1.10.

(e) Appraisal district offices failing to establish a uniform tax records system as required in this section may be judged to be in compliance upon a showing to the [Comptroller] that a uniform tax records system substantially equivalent to that required in this section has been established.

Effective April 30, 1981, 6 TexReg 1441; amended to be effective October 30, 1981, 6 TexReg 3873; transferred effective November 26, 1991, as published in the Texas Register September 18, 1992, 17 TexReg 6481.

Cross References:
Appraisal district records, see Sec. 6.13.
Minimum standards for appraisal district operations, see Sec. 5.03(a).
Uniform tax records system, see Sec. 5.07(c).

Sec. 9.3004. Appraisal Records of All Property.

(a) All appraisal district offices appraising property for purposes of ad valorem taxation shall develop and maintain appraisal records of all property which each office is required to appraise.

(b) The appraisal records of all property shall be two lists--one list for real property and one list for personal property--and shall contain the following items of information as applicable:

(1) the name and address of the owner or, if the name or address is unknown, a statement that it is unknown;

(2) the legal description of the real property of the owner (this provision shall not be interpreted to require field note descriptions);

(3) the separately taxable estates or interests in real property, including taxable possessory interests in exempt real property;

(4) the general description of taxable personal property and location thereof, if available;

(5) if the property is a manufactured home, as defined in Texas Manufactured Housing Standards Act, Texas Civil Statutes, Article 5221f(3)(s), the permanent identification number(s) or serial number(s) attached to the home, together with the make and model of the home, its approximate age, general physical condition, and any characteristics that distinguish the home from other manufactured homes;

(6) the appraised value of land and, if the land is appraised as provided by the Tax Code, Chapter 23, Subchapter C, D, or E, the market value of the land;

(7) the appraised value of improvements to land;

(8) the appraised value of a separately taxable estate or interest in land;

(9) the appraised value of personal property;

(10) the kind of any partial exemption the owner is entitled to receive, whether the exemption applies to appraised value, and in the case of an exemption authorized by the Tax Code, Sec. 11.23, the amount of the exemption;

(11) whether the property qualifies for an extension of the school tax ceiling as the residence homestead of an over-55 surviving spouse of a person who qualified the homestead for a tax ceiling before his or her death;

(12) the tax year to which the appraisal applies;

(13) an identification of each taxing unit in which the property is taxable;

(14) whether the property qualifies for appraisal at its value as of September 1 of the year preceding the tax year;

(15) the name and address of an agent for notices, if any;

(16) whether the property is a special inventory, as defined by the Tax Code, Sec. 23.12A;

(17) whether the property is subject to a limitation of school taxes as provided by the Tax Code, Sec. 11.26, and whether and when the limitation was transferred to the homestead as provided by Tax Code, Sec. 11.26(g);

(18) whether the property is subject to a limitation on the appraised value of a residence homestead as provided by Tax Code, Sec. 23.23; and

(19) whether the property is subject to the deferred collection of taxes on an appreciating homestead as provided by Tax Code, Sec. 33.065.

(c) The entry for each real property parcel that is appraised as part of a residential real property inventory shall indicate that the property is appraised as inventory and identify the inventory of which it is a part.

(d) Any item required by these sections may be maintained in electronic data processing records rather than in physical documents. However, a physical document for the appraisal roll for the appraisal district or for a taxing unit must be prepared and made readily available to the public, as required by the Tax Code, Sec. 1.10.

(e) An appraisal district may maintain its appraisal records in any form that substantially complies with the provisions of this section.

Effective April 30, 1981, 6 TexReg 1441; amended to be effective October 30, 1981, 6 TexReg 3873; amended to be effective January 21, 1986, 11 TexReg 93; amended to be effective May 18, 1988, 13 TexReg 2165; amended to be effective August 22, 1988, 13 TexReg 3876; amended to be effective June 22, 1990, 15 TexReg 3350; transferred effective November 26, 1991, as published in the Texas Register September 18, 1992, 17 TexReg 6481; amended to be effective March 24, 1994, 19 TexReg 1831; amended to be effective July 30, 1998, 23 TexReg 7591.

Cross References:
Appraisal district records, see Sec. 6.13.
Appraisal records form and content, see Sec. 25.02.
Homestead appraisal limitation, see Sec. 23.23.
Homestead tax deferral, see Secs. 33.06 and 33.065.
Residential real property inventory appraisal, see Sec. 23.12 and Rule Sec. 9.4013.
Transfer of over-65 homeowner's school tax limitation, see Sec. 11.26.

Sec. 9.3005. Tax Roll for Any Taxing Unit.

(a) All offices assessing or collecting or both for purposes of ad valorem taxation shall develop and maintain a tax roll of any taxing jurisdiction for whom that office performs these functions.

(b) The tax roll of any taxing jurisdiction shall contain the following items of information on each parcel of property:

(1) the name and address of the owner of the property;

(2) the legal description of the property;

(3) the account number of the property;

(4) the value of the property which is certified by the Appraisal Review Board;

(5) the kind and amount of any partial exemptions applied against the value of the property, if any; and

(6) the amount of the tax levied on the property.

(c) Any item required by these sections may be maintained in electronic data processing records rather than in physical documents. However, a physical document for the tax roll for a taxing unit must be prepared and made readily available to the public, as required by Texas Property Tax Code, Sec. 1.10.

(d) No provisions of these sections are to be construed as prohibiting the consolidation of rolls.

(e) Offices failing to establish a tax roll of any taxing jurisdiction as required in this section may be judged to be in compliance upon a showing to the [Comptroller] that a tax roll of any taxing unit substantially equivalent to that required in this section has been established.

Effective April 30, 1981, 6 TexReg 1441; amended to be effective October 30, 1981, 6 TexReg 3873; transferred effective November 26, 1991, as published in the Texas Register September 18, 1992, 17 TexReg 6481.

Sec. 9.3008. Delinquent Tax Roll of Any Taxing Unit.

(a) All offices collecting for purposes of ad valorem taxation shall develop and maintain a delinquent tax roll of any taxing unit for whom that office performs this function.

(b) The delinquent tax roll of any taxing jurisdiction shall contain the following items of information on each parcel of property which has delinquent taxes:

(1) the year for which the taxes on the property are delinquent;

(2) the name and address of the current owner of the property;

(3) the legal description of the property as listed on the tax roll;

(4) the account number of the property; and

(5) the amount of the tax levied.

(c) Any information required by these sections may be maintained in electronic data processing records rather than in physical documents.

(d) No provisions of these sections are to be construed as prohibiting the consolidation of rolls.

(e) Offices failing to establish a delinquent tax roll of any taxing unit as required in this section may be judged to be in compliance upon a showing to the [Comptroller] that a delinquent tax roll of any taxing unit substantially equivalent to that required has been established.

Effective July 22, 1976, 1 TexReg 1894; transferred effective November 26, 1991, as published in the Texas Register September 18, 1992, 17 TexReg 6481.

Sec. 9.3009. Alphabetical Index.

(a) All appraisal district offices appraising property for purposes of ad valorem taxation shall develop and maintain an alphabetical index of property owners.

(b) The alphabetical index of property owners shall contain the following items of information:

(1) the name of the owner (listed alphabetically); and

(2) the account number of the property.

(c) Any information required by these sections may be maintained in electronic data processing records rather than in physical documents.

(d) Appraisal district offices failing to establish an alphabetical index as required in this section may be judged to be in compliance upon a showing to the [Comptroller] that an alphabetical index substantially equivalent to that required has been established.

Effective July 22, 1976, 1 TexReg 1894; amended to be effective April 30, 1981, 6 TexReg 1445; transferred effective November 26, 1991, as published in the Texas Register September 18, 1992, 17 TexReg 6481.

Sec. 9.3010. Partial Exemption Lists.

(a) All appraisal district offices appraising property for purposes of ad valorem taxation shall develop and maintain partial exemption lists.

(b) The partial exemption lists shall contain the following two items of information for the state-mandated homestead exemption, the state-mandated over-65 homestead exemption, the state-mandated disability homestead exemption, the local-option percentage homestead exemption, the optional over-65 or disability homestead exemption, and the disabled veteran's exemption: the total number of each kind of partial exemption for each taxing unit and total value that is exempted by each kind of partial exemption for each taxing unit. A list showing this information for each kind of partial exemption shall be made available to the public.

(c) Any item required by these sections may be maintained in electronic data processing records rather than in physical documents.

(d) No provisions in these sections are to be construed as prohibiting the consolidation of lists.

(e) Appraisal district offices failing to establish partial exemption lists as required in this section may be judged to be in compliance upon a showing to the [Comptroller] that partial exemption lists substantially equivalent to that required have been established.

Effective April 30, 1981, 6 TexReg 1441; amended to be effective October 30, 1981, 6 TexReg 3873; amended to be effective January 6, 1984, 8 TexReg 5413; transferred effective November 26, 1991, as published in the Texas Register September 18, 1992, 17 TexReg 6481.

Cross References:
Compiling partial exemptions, see Sec. 11.46.