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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. 9.3011. Absolute Exemption Lists.

(a) Except as provided by subsection (f) of this section, each appraisal office appraising property for purposes of ad valorem taxation shall develop and maintain absolute exemption lists of property for which an exemption application is required.

(b) The absolute exemption lists, categorized by the type of absolute exemption granted, shall contain the following items of information:

(1) the name and address of the owner as of January 1 of the tax year; and

(2) the account number of the property, if any.

(c) Any information 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) An appraisal district office failing to establish absolute exemption lists as required in this section may be judged to be in compliance on a showing to the Comptroller of Public Accounts that absolute exemption lists substantially equivalent to that required by this section have been established.

(f) Each appraisal district office shall not be required to develop and maintain absolute exemption lists of:

(1) income-producing tangible personal property used to produce income and having a value of less than $500; and

(2) mineral interests having a value of less than $500.

Effective July 22, 1976, 1 TexReg 1894; transferred effective November 26, 1991, as published in the Texas Register September 18, 1992, 17 TexReg 6481; amended to be effective March 18, 1996, 21 TexReg 1889.

Sec. 9.3012. Open-Space Land Valuation; Agricultural Use Valuation; Timber Use Valuation; Recreational, Park, and Scenic Land Valuation; and Public Access Airport Property Lists.

(a) All appraisal district offices appraising property for purposes of ad valorem taxation shall develop and tax offices collecting ad valorem taxes shall maintain open-space land valuation; agricultural-use valuation; timber-use valuation; recreational, park, and scenic land valuation; and public access airport property lists. These lists shall be made available to the public.

(b) These five lists, categorized by the type of valuation granted, shall contain the following items of information for each 12-month period beginning June 1:

(1) the name of at least one owner (kept in alphabetical order) of the property as of January 1 of the tax year;

(2) the account number of the property;

(3) the legal description of the real property; and

(4) the acreage of the property.

(c) Any information 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) Offices failing to establish open-space land valuation; agricultural use valuation; timber use valuation; recreational, park, and scenic land valuation; and public access airport property lists as required in this section may be judged to be in compliance upon a showing to the [Comptroller] that such lists substantially equivalent to that have 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:
Agricultural use appraisal, see Secs. 23.41-46 and Rule Sec. 9.4001.
Open-space land appraisal, see Secs. 23.51-57 and Rule Sec. 9.4001.
Timberland appraisal, see Secs. 23.71-23.79 and Rule Sec. 9.4011.
Recreational, park and scenic land appraisal, see Secs. 23.81-23.87 and Rule Sec. 9.4009.
Public access airport property appraisal, see Secs. 23.91-23.97 and Rule Sec. 9.4010.
Special appraisal records and lists, see Sec. 25.011.

Sec. 9.3014. Property Identification System.

(a) All appraisal district offices appraising property for purposes of ad valorem taxation shall develop and maintain a system of property identification and description.

(b) The system of property identification developed should provide a one-to-one relationship between a parcel of property and its identification.

(c) The system of property identification developed should provide that each property identification changes when the physical boundaries of a parcel of property changes to which it is assigned.

(d) A system of property identification developed should provide for an easily generated property identification that is achieved through a minimum of steps.

(e) A system of property identification developed should provide for easy maintenance and updating.

(f) A system of property identification developed should be convenient to use by the appraisal district office.

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

(h) Appraisal district offices failing to establish a system of property identification and description as required in this section may be judged to be in compliance upon a showing to the [Comptroller] that a system of property identification and description 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.

Cross References:
Form and content of appraisal records, see Sec. 25.02.
Property descriptions, see Sec. 25.03.
Minimum standards for appraisal district operations, see Sec. 5.03(a).
Uniform tax records system, see Sec. 5.07(c).

Sec. 9.3015. Report of Decreased Value Forms.

(a) All appraisal offices shall prepare and make available forms for the report of decreased value by any property owner.

(b) All forms for the report of decreased value by any property owner shall provide for the following information:

(1) a statement indicating that the report form is to be filed by the property owner after January 1 and not later than April 15;

(2) the year for which the report of decreased value is filed;

(3) the name of any taxing units to which the report of decreased value is filed;

(4) the identification of the property owner filing the report of decreased value (name and address);

(5) the legal description of the property involved in the filing of the report of decreased value and its location;

(6) the name and address of a person to contact for additional information;

(7) the date of the report of decreased value;

(8) the signature of the property owner, or the authorized officer or agent, filing the report of decreased value; and

(9) a statement that the report of decreased value is confidential and not open to public inspection, except for those instances set forth in the Tax Code, Sec. 22.27(b).

(c) In order to determine the appraised value of property that is the subject of a completed and timely filed report of decreased value, the report form will provide for the following necessary information:

(1) a statement indicating the nature and cause of decreased value of the property subject to the report; and

(2) a statement indicating that the property owner may state his or her opinion about the market value of the property subject to the report.

(d) All forms for the report of decreased value by any property owner shall require the property owner to state that the information contained in the form is true and correct to the best of the property owner's knowledge and belief. If the report is filed by someone other than the property owner, an employee of the property owner, or an employee of a property owner on behalf of an affiliated entity of the property owner, the report must be sworn before an officer authorized by law to administer an oath.

(e) All forms for the report of decreased value by any property owner shall make provision for the following information on the back of the form:

(1) the name of the person from the appraisal office who reviews the property to verify any change in value;

(2) the date the person from the appraisal office views the property subject to the report or, in the case of an oil and gas property, reviews the appraisal of the property; and

(3) the determination of any decrease in appraised value and its cause and nature by the person from the appraisal office who views the property to verify any change in value.

(f) Appraisal offices failing to establish a form for the report of decreased value as required in this section may be judged to be in compliance upon a showing to the board that a form for the report of decreased value 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; amended to be effective December 22, 1988, 13 TexReg 6094; transferred effective November 26, 1991, as published in the Texas Register September 18, 1992, 17 TexReg 6481; amended to be effective March 16, 1994, 19 TexReg 1467; amended to be effective February 3, 1998, 23 TexReg 798; amended to be effective January 10, 2000, 25 TexReg 211.

Cross References:
Report of decreased value, see Sec. 22.03.
Confidentiality of report, see Sec. 22.27.
Minimum standards for appraisal district operations, see Sec. 5.03(a).
Uniform tax records system, see Sec. 5.07(c).

Sec. 9.3031. Rendition Forms.

(a) All appraisal offices and all tax offices appraising property for purposes of ad valorem taxation shall prepare and make available at no charge, printed or electronic forms for the rendering of property.

(b) A person rendering property shall use the model form adopted by the Comptroller of Public Accounts or a form containing information which is in substantial compliance with the model form if approved by the comptroller.

(c) Nothing in this section shall be construed to prohibit the combination of the information contained on two or more model forms into a single form in order to use a single form to achieve substantial compliance with two or more model forms.

(d) The model rendition forms for various categories of property in paragraphs (1)-(17) are adopted, as amended, by the comptroller by reference. Copies of these forms are available for inspection at the offices of the Texas Register or may be obtained from the Comptroller of Public Accounts, P.O. Box 13528, Austin, Texas 78711. Copies may also be requested by calling toll-free 1-800-252-9121. In Austin, call (512) 305-9999. From a Telecommunications Device for the Deaf (TDD), call 1-800-248-4099, toll free. In Austin, the local TDD number is (512) 463-4621. The model rendition forms are:

(1) General Real Estate Rendition of Taxable Property, (Form 50-141);

(2) General Personal Property Rendition of Taxable Property-Non Incoming Producing, (Form 50-142);

(3) Report of Leased Space for Storage of Personal Property, (Form 50-148);

(4) Industrial Real Property Rendition of Taxable Property, (Form 50-149);

(5) Oil and Gas Lease Rendition of Taxable Property, (Form 50-150);

(6) Mine and Quarry Real Property Rendition of Taxable Property, (Form 50-151);

(7) Telephone Company Rendition of Taxable Property, (Form 50-152);

(8) REA-Financed Telephone Company Rendition of Taxable Property, (Form 50-153);

(9) Electric Company and Electric Cooperative Rendition of Taxable Property, (Form 50-154);

(10) Gas Distribution Utility Rendition of Taxable Property, (Form 50-155);

(11) Railroad Rendition of Taxable Property, (Form 50-156);

(12) Pipeline and Right-of-Way Rendition of Taxable Property, (Form 50-157);

(13) Business Personal Property Rendition of Taxable Property, (Form 50-144);

(14) Watercraft Rendition of Taxable Property, (Form 50-158);

(15) Aircraft Rendition of Taxable Property, (Form 50-159);

(16) Mobile Homes Rendition of Taxable Property, (Form 50-160); and

(17) Residential Real Property Inventory, (Form 50-143).

Effective October 30, 1981, 6 TexReg 3878; amended to be effective January 6, 1984, 8 TexReg 5414; amended to be effective March 1, 1985, 10 TexReg 588; amended to be effective August 22, 1988, 13 TexReg 3876; transferred effective November 26, 1991, as published in the Texas Register September 18, 1992, 17 TexReg 6481; amended to be effective February 2, 1998, 23 TexReg 799; amended to be effective January 10, 2000, 25 TexReg 211; amended to be effective December 24, 2003, 28 TexReg 11338.

Cross References:
Confidential renditions, see Sec. 22.27.
Property tax forms and record systems, see Sec. 5.07(a).
Rendition and report forms, see Sec. 22.24.

Sec. 9.3034. Notice of Exemption Application Requirement.

(a) Notice of explanation to accompany all application forms for exemptions that must be applied for annually.

(1) Before February 1 of each year, the chief appraiser shall deliver an appropriate exemption application form to each person who in the preceding year was allowed an exemption that must be applied for annually.

(2) The exemptions which require an annual application are the exemptions required by the Texas Property Tax Code, Sec. 11.181, (low-income housing owned by a charitable organization), Sec. 11.23 (miscellaneous), Sec. 11.24 (historic sites); and Sec. 11.27 (solar or wind-powered energy devices).

(b) With each of these exemption applications, a brief explanation containing the following information shall be included:

(1) a statement that the exemption claimed in the previous year must be applied for annually;

(2) except as provided by subsection (c) of this section, a statement that the applicant must file the application before May 1 of the tax year and must furnish the information required on the application for the application to be valid;

(3) a statement that the chief appraiser, for good cause, may extend the deadline once for a period up to 60 days;

(4) a statement that if the application is not timely filed the exemption must be denied;

(5) a statement that the chief appraiser is required to cancel a granted exemption if he discovers any reason that the exemption should not have been granted, and in such an event, the chief appraiser will deliver a written notice to the taxpayer within five days after the date he makes the cancellation.

(c) The exemption form for property that is acquired under Property Tax Code, Sec. 11.181, by a charitable organization for use as low-income housing shall be filed within 30 days of the property's acquisition, in order to claim an exemption for the remaining portion of that tax year.

Effective January 6, 1982, 6 TexReg 4813; amended to be effective January 6, 1984, 8 TexReg 5415; transferred effective November 26, 1991, as published in the Texas Register September 18, 1992, 17 TexReg 6481; amended to be effective March 18, 1996, 21 TexReg 1890.

Cross References:
Property tax forms and record systems, see Sec. 5.07(a).
Notice of application requirements, see Sec. 11.44(c).
Annual application for certain exemptions, see Sec. 11.43(a) & (c).

Sec. 9.3038. Current, Delinquent, and Special Valuation Rollback Tax Bills or Statements.

(a) All offices assessing and collecting taxes for purposes of ad valorem taxation shall prepare and issue current, delinquent, and special valuation rollback tax bills or statements, as applicable and required by the Tax Code.

(b) Current tax bills or statements shall be prepared as follows.

(1) Current tax bills shall be issued to each person in whose name the property is listed, or to his authorized agent, by October 1, or as soon thereafter as practicable. In the case of mortgaged property where taxes are paid from an escrow account controlled by the mortgagee (mortgage holder), the notice requirements shall be satisfied by sending the tax bill to the mortgagee. Written authorization by the property owner is not required in order to deliver the tax bill to the mortgage company when the mortgage company acknowledges that it has authority for payment of taxes on the property.

(2) The items of information to be included on the current tax bill are those set forth in the Tax Code, Sec. 31.01(c) and (d).

(3) Current tax bills prepared for owners of special inventory shall separately itemize the taxes levied against the special inventory pursuant to Tax Code, Secs. 23.122, 23.12, 23.1242, and 23.128.

(c) Delinquent tax bills or statements shall be prepared as follows.

(1) As outlined in the Tax Code, Sec. 33.04, delinquent tax bills shall be delivered to each person whose name appears on the current and cumulative delinquent tax rolls.

(2) The following items of information shall be included on each delinquent tax bill:

(A) the name, address, and telephone number of the collecting office, the name of the taxing unit(s) for which delinquent taxes are due on the specified property for which that office collects, and the name and telephone number of the assessor for the taxing unit(s) if different from the collector;

(B) the name and address of the property owner and/or agent;

(C) the description of the property;

(D) the account number of the property;

(E) the year(s) for which the taxes are delinquent;

(F) the amount(s) of delinquent taxes, penalties, and interest due, indicating the amount due each taxing unit;

(G) the date by which the taxes delinquent should be paid before additional penalties and interest are applied;

(H) at the option of the collecting office, more than one year of delinquent taxes may be included on one delinquent tax bill.

(3) Delinquent tax bills prepared for owners of special inventory shall separately itemize the taxes levied against special inventory pursuant to Tax Code, Secs. 23.122, 23.12, 23.1241, and 23.128, and must include the name and telephone number of the assessor for the taxing unit and, if different, of the collector for the unit.

(d) Special valuation rollback tax bills shall be prepared as follows.

(1) Special valuation rollback tax bills shall be issued as provided in the Tax Code, Chapter 23, specifically Sec. 23.46(c) for the rollback taxes under agricultural-use valuation; Sec. 23.55(e) for the rollback taxes under open-space agricultural land valuation; Sec. 23.76(e) for the rollback taxes under open-space timber land valuation; Sec. 23.86(c) for the rollback taxes for recreational, park, and scenic land valuation; and Sec. 23.96(c) for the rollback taxes for public access airport property.

(2) The following minimum items of information shall be included on the special valuation rollback tax bills:

(A) the description of the property subject to the rollback tax;

(B) the account number of the property;

(C) the year(s) for which the rollback tax is imposed;

(D) the amount of taxes which would have been imposed on the property for the year(s) based on the market value of the property;

(E) the amount of taxes that were imposed on the property for the year(s) based on the productivity value of the property;

(F) the difference of taxes between market and productivity values for the year(s) on the property;

(G) the amount of interest imposed on the property for the year(s);

(H) the total amount of tax and interest due and the due date;

(I) the rates of penalty and interest imposed for delinquent payment of the taxes and interest;

(J) a statement indicating that the taxes due are for rollback tax purposes;

(K) include the name and telephone number of the assessor for the taxing unit and if different, of the collector for the unit.

(e) Offices assessing and collecting taxes for purposes of ad valorem taxation that fail to prepare and issue current, delinquent, and special valuation rollback tax bills as required in this section may be judged to be in compliance upon a showing to the board that such statements substantially equivalent to those required in this section have been prepared.

Effective March 24, 1982, 7 TexReg 1056; transferred effective November 26, 1991, as published in the Texas Register September 18, 1992, 17 TexReg 6481; amended to be effective March 16, 1994, 19 TexReg 1467; amended to be effective February 3, 1998, 23 TexReg 799.

Cross References:
Additional taxation of open-space land, see Sec. 23.55 and Rule Sec. 9.4001.
Additional taxation of agricultural use land, see Sec. 23.46 and Rule Sec. 9.4001.
Additional taxation of timberland, see Sec. 23.76.
Additional taxation of recreational, park and scenic land, see Sec. 23.86.
Additional taxation of public access airport property, see Sec. 23.96.
Content of tax bills, see Sec. 31.01.
Notice of delinquency, see Sec. 33.04.
Property tax forms, see Sec. 5.07(a).