Skip to content
Quick Start for:

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

Subchapter H. Tax Record Requirements

Sec. 9.3045. Application for September 1 Inventory Appraisal.

(a) All appraisal districts shall prepare and make available copies of [Comptroller of Public Accounts] Model Form 23.12(f) [50-164] for taxpayers to use in requesting September 1 inventory appraisal.

(b) An appraisal district may substitute a different form for special circumstances if the substitute form has been approved by the [Comptroller].

(c) Model Form 23.12(f) [50-164] is adopted by reference. Copies of the form may be obtained from the [Comptroller's Property Tax Division, P. O. Box 13528, Austin, Texas 78711-3528].

Effective June 22, 1990, 15 TexReg 3350; transferred effective November 26, 1991, as published in the Texas Register September 18, 1992, 17 TexReg 6481.

Cross References:
September 1 inventory appraisal, see Sec. 23.12.

Sec. 9.3048. Publication of Budget.

(a) In publishing the notice summarizing the appraisal district budget under the Tax Code, Sec. 6.062, the chief appraiser shall include the following:

(1) the time, date, and place of the public hearing on the proposed budget;

(2) the total amount of the proposed budget;

(3) the amount of increase proposed from the budget adopted for the current year;

(4) the number of employees compensated under the current budget and the number of employees to be compensated under the proposed budget, provided that the number of employees shall be expressed as the number of full-time equivalent employees;

(5) the name, address, and telephone number of the appraisal district; and

(6) at the chief appraiser's option, a statement explaining any significant differences between the current and the proposed appraisal district budget.

(b) The chief appraiser may duplicate Model Form 6.062 [50-196] or use a different form that sets out the information listed in subsection (a) of this section in the same language and sequence as the model form.

(c) In special circumstances the chief appraiser may use a form that provides additional information, deletes information required by this section, or sets out the required information in different language or sequence than that required by this section if the form has been previously approved by the [Comptroller of Public Accounts].

(d) The [Comptroller of Public Accounts] adopts by reference Model Form 6.062 [50-196]. Copies may be obtained from the [Comptroller's Property Tax Division, P. O. Box 13528, Austin, Texas 78711-3528].

Effective January 29, 1990, 15 TexReg 264; transferred effective November 26, 1991, as published in the Texas Register September 18, 1992, 17 TexReg 6481.

Cross References:
Appraisal district budget and financing, see Sec. 6.06.
Budget publication, see Sec. 6.062.
Changing financing method, see Sec. 6.061.

Sec. 9.3049. Change of Use Determination.

(a) The chief appraiser shall include the following information in a notice of a change of use determination required under the Tax Code, Sec. 23.55:

(1) the name, street address, mailing address if different, and telephone number of the appraisal district office;

(2) the property owner's name and a description of the affected property;

(3) a state that the chief appraiser has determined that the land is no longer eligible for agricultural appraisal;

(4) the year the property will begin to be taxed at its market value;

(5) a statement that the taxpayer may protest the decision to the appraisal review board;

(6) a statement that the deadline for filing a written protest is not later than 30 days after the date of the notice;

(7) a statement that if the property owner does not protest or the protest is denied, the property will incur an additional tax and that a lien will attach to the property to secure the additional tax;

(8) the number of years for which the additional tax recaptures tax savings;

(9) a statement that the taxpayer may contact each taxing unit's tax assessor to determine the amount of rollback taxes; and

(10) a statement that the taxpayer may consult the [Comptroller of Public Accounts]'s Manual for the Appraisal of Agricultural Land for information about the qualification of land.

(b) The chief appraiser may duplicate Model Forms 23.46 [50-130] and 23.55 [50-131] or use a different form that sets out the information listed in subsection (a) of this section in the same language and sequence as the model form.

(c) In special circumstances the chief appraiser may use a form that provides additional information, deletes information required by this section, or sets out the required information in different language or sequence than that required by this section if the form has been previously approved by the [Comptroller of Public Accounts].

(d) Model Forms 23.46 [50-130]and 23.55 [50-131] are adopted by reference. Copies of the forms may be obtained from the [Comptroller's Property Tax Division, P. O. Box 13528, Austin, Texas 78711-3528].

Effective January 29, 1990, 15 TexReg 264; transferred effective November 26, 1991, as published in the Texas Register September 18, 1992, 17 TexReg 6481.

Sec. 9.3052. Request Form for Separate Taxation of Stockholders' Interest in Cooperative Housing.

(a) All appraisal offices shall prepare and make available a form for use by a cooperative housing cooperation in requesting separate taxation of stockholders' interests as provided in Texas Property Tax Code, Sec. 23.19.

(b) The form shall contain spaces for the corporation to provide the following information:

(1) the name and address of the cooperative housing corporation;

(2) the property description and street address of the property for which separate appraisal is requested;

(3) the name and address of the corporation's agent;

(4) a statement that the corporation must attach to the form the following documents:

(A) a list of names, addresses, and proportionate share of all stockholders in the corporation, and those stockholders that reside at the designated property;

(B) a resolution from the corporation's board of directors certifying that the stockholders have approved the request for separate appraisal;

(C) a diagrammatic floor plan of the improvements on the property; and

(D) a survey plot map of the land showing location of the improvements on the land;

(5) the signature of the corporation's agent; and

(6) the date of the request.

(c) The form for separate appraisal shall contain a statement indicating that by signing the form the applicant states that he/she is qualified to sign for the corporation, and a statement that under the Penal Code, Sec. 37.10, if the applicant intentionally makes a false statement on the application, he or she could receive a jail term of up to one year and a fine of up to $2,000, or a prison term of two to 10 years and a fine of up to $5,000.

(d) The form shall contain statements to indicate:

(1) that the corporation need not request separate appraisal annually;

(2) that the applicant must file the initial request for separate appraisal in writing before March 1; and

(3) that the chief appraiser may require the corporation to submit or verify a list of stockholders, their interests, and residency at least annually.

(e) Where the appraisal office shall note the type(s) of information requested on the form. Otherwise, the form shall be prepared as a separate form from any other form.

(f) The appraisal office shall note on the form the amount of fee, if any, that the office will charge for separately appraising the interests in a cooperative housing corporation.

Effective December 3, 1987, 12 TexReg 4368; transferred effective November 26, 1991, as published in the Texas Register September 18, 1992, 17 TexReg 6481.

Sec. 9.3054. Request To Postpone Tax Bill.

(a) Each collecting office shall prepare and make available to the public forms for requesting the tax office to postpone issuing a tax bill until the amount of unpaid tax reaches $15. The form shall require the taxpayer to provide the following:

(1) the property owner's name, current mailing address, and telephone number;

(2) a description of the property, the property account number, or a copy of tax or appraisal office correspondence that identifies the property; and

(3) the title or capacity of the person who signs the form.

(b) The collector shall include on the form:

(1) instructions that state that if the property owner files the form, no penalty or interest will accrue on taxes until the total amount of tax owed to all units for which the collector collects taxes reaches $15 or more; and

(2) the name, street address, mailing address if different, and telephone number of the collector's office.

(c) The collector may duplicate Model Form 31.01 [50-184] or use a different form that requires the information and sets out the instructions required by this section in the same language and sequence as the model form.

(d) In special circumstances the collector may use a form that provides additional information, deletes information required by this section, or sets out the required information in different language or sequence than that required by this section if the form has been previously approved by the [Comptroller of Public Accounts].

(e) [Comptroller of Public Accounts] Model Form 31.01 [50-184] is adopted by reference. Copies of the form may be obtained from the [Comptroller's Property Tax Division, P. O. Box 13528, Austin, Texas 78711-3528].

Effective January 29, 1990, 15 TexReg 265; transferred effective November 26, 1991, as published in the Texas Register September 18, 1992, 17 TexReg 6481.

Cross References:
Tax bills, see Sec. 31.01.

Sec. 9.3057. Notice of Hearing on Proposal To Tax Non-Business Personal Property.

(a) In publishing the notice of a public hearing on a proposal to tax non-business personal property under the Tax Code, Sec. 11.14, the taxing unit shall include the following information:

(1) a statement that it intends to hold a public hearing on a proposal to tax non-business personal property;

(2) a statement that the governing body must find that the taxation of the property will be in the public interest;

(3) a statement that interested persons may speak for or against the proposal at the public hearing;

(4) the time, date, and place of the hearing; and

(5) the name, street address, mailing address if different, and telephone number of the taxing unit.

(b) The taxing unit may duplicate Model Form 11.14 [50-180] or use a different form that sets out the information listed in subsection (a) of this section in the same language and sequence as the model form.

(c) In special circumstances the taxing unit may use a form that provides additional information, deletes information required by this section, or sets out the required information in different language or sequence than that required by this section if the form has been previously approved by the [Comptroller of Public Accounts].

(d) [Comptroller of Public Accounts] Model Form 11.14 [50-180] is adopted by reference. Copies may be obtained from the [Comptroller's Property Tax Division, P. O. Box 13528, Austin, Texas 78711-3528].

Effective January 29, 1990, 15 TexReg 266; transferred effective November 26, 1991, as published in the Texas Register September 18, 1992, 17 TexReg 6481.

Sec. 9.3059. Certification of Appraisal Roll.

(a) Beginning with the 1990 tax year, the chief appraiser shall certify a copy of the appraisal roll for the appraisal district and a copy of each supplemental appraisal roll for the appraisal district to the [Comptroller of Public Accounts]. The original appraisal roll shall be delivered to the [Comptroller of Public Accounts] by October 1, or 30 days after the date the chief appraiser submits the appraisal roll for county tax purposes to the county assessor-collector, whichever is later. A supplemental roll, if any, shall be delivered to the [Comptroller] within 30 days after the date the chief appraiser certifies a supplemental roll to the affected taxing units.

(b) Subject to the provisions of subsection (i) of this section, the chief appraiser shall submit the appraisal roll and all supplemental appraisal rolls for tax years 1990, 1991, and 1992 in one of the following formats:

(1) on standard microfiche, together with an index to the microfiche;

(2) on magnetic or computer media, provided the media conforms to the standards described in subsections (d)-(h) of this section; or

(3) if the district cannot supply copies in either form, by computer printout or typed copy bound in books of no more than 500 sheets each, together with an alphabetical index.

(c) Subject to the provisions of subsection (i) of this section, beginning with the 1993 tax year, each appraisal roll and supplemental roll shall be submitted on magnetic media.

(d) Appraisal rolls and each supplemental appraisal roll submitted on electronic media must meet the following specifications: computer tape must be 1600 or 6250 BPI, EBCDIC or ASCII, non-labeled or standard-labeled, and nine-track; eight-inch diskettes must be in the following formats: H Exchange must be double-sided, double density with a sector size of 256 bytes and one record per sector; I Exchange must be single or double-sided with sector sizes of 256 or 512 bytes or double-sided, double density with sector sizes of 256, 512, or 1024 bytes; and 3-1/2 inch or 5-1/4 inch diskettes must be double-sided, double density or high density, and readable on an IBM or compatible PC XT or AT machine. Districts may submit sample media in advance to assure readability. The [Comptroller] may require a district to submit a printout of the roll if the agency encounters difficulties reading the electronic media.

(e) Each electronic submission of an appraisal roll shall be clearly labeled with the name of the appraisal district and the date of certification of the appraisal roll to the county assessor-collector. A supplemental appraisal roll shall be labeled with the date of certification of the supplemental roll to the affected taxing units.

(f) If more than one category of property is included in an account under a single parcel number, the district shall list each category of property as a separate record. The district may use the same parcel number for each such record. If the district's records set out separate values for each category of property included under a single parcel number, the record for each category shall include the relevant values for the property in that category. If the district's records set out a single value for the account, the district shall list the relevant values for the account in the first record and blank-fill values in subsequent records listing property listed under the account.

(g) The tape shall list information prescribed in this subsection for each property listed on the roll. All numeric fields must be unpacked, right-justified, and zero-filled to the left. Where information in a field does not apply to a particular account (for example, land value for a personal property account), the field must be zero-filled or blank-filled. The information on the tape must be in the following order:

(1) two characters denoting the [Comptroller of Public Accounts] use category of the property as set out in subsection (h) of this section (alphanumerical, two-character field length);

(2) nine characters denoting the three-digit code assigned by the [Comptroller of Public Accounts] to the appraisal district in which the property is located, followed by the six-digit number assigned to the school district in which the property is located (numerical, nine-character field length);

(3) the legal description of the property, or, if not available, the street address of the property (alphanumerical, 150-character field length);

(4) the appraisal roll account number for the property (alphanumerical, 25-character field length);

(5) the total market value for the property before exemptions or special appraisal (numerical, nine-character field length);

(6) the market value of the land included in the account (numerical, nine-character field length);

(7) if applicable, the productivity value of land that qualified for agricultural appraisal under the Tax Code, Subchapters C, D, or E (numerical, nine-character field length);

(8) if applicable, the value of land that qualified for special valuation as recreational, park, and scenic land or as public access airport property under the Tax Code, Subchapters F or G (numerical, nine-character field length);

(9) the market value of the improvements included in the account (numerical nine-character field length);

(10) whether the property qualified for a residence homestead exemption (Y = Yes, blank = No), (alphanumerical, one-character field length, blank or zero-filled if the appraisal district does not appraise the property for school district taxes);

(11) whether the property received the $10,000 exemption from school taxes provided by the Tax Code, Sec. 11.13(c) (Y = Yes, blank = No), (alphanumerical, one-character field length, blank or zero-filled if the appraisal district does not appraise the property for school district taxes);

(12) whether the property received a limitation on school district taxes for residence homesteads of the elderly (Y = Yes, blank = No), (alphanumerical, one-character field length, blank or zero-filled if the appraisal district does not appraise the property for school district taxes);

(13) the amount of any exemption for solar and wind-powered energy devices that applied to the property (numerical, nine-character field length);

(14) the amount of any exemption for disabled veterans that applied to the property (numerical, nine-character field length);

(15) whether the appraisal district appraises the property for school district purposes;

(16) subject to the provisions of subsection (i)(3) of this section, the amount of any exemption from school taxes for a tax abatement that applied to the property or the captured appraised value for school tax purposes of property located in a tax increment financing reinvestment zone (numerical, nine-character field length, blank or zero-filled if no abatement or reinvestment zone applies or if the appraisal district does not appraise the property for school district taxes);

(17) the taxable value of the property for maintenance and operation taxes (in the event the school district disregards exemptions for the purpose of collecting debt service taxes) for school purposes after subtraction of exemptions, including local, optional exemptions (numerical, nine-character field length, blank or zero-filled if the appraisal district does not appraise the property for school district taxes);

(18) whether the property qualifies for an absolute exemption (Y = Yes, blank = No, alphanumerical, one-character field length).

(h) For the purposes of this section, property shall be classified by use according to the [Comptroller of Public Accounts] use classifications denoted by the following two-character codes (alphanumerical, two-character field length with a letter followed by a number or a blank space):

(1) A - Single family residential real property;

(2) B - Multi-family residential real property;

(3) C - Vacant lots and tracts;

(4) D - Real property acreage;

(5) E - Farm and ranch improvements;

(6) F1 - Commercial real property;

(7) F2 - Industrial real property;

(8) G - Oil, gas, and other mineral property;

(9) H - Non-business vehicle;

(10) J - Utility real and personal property;

(11) L1 - Commercial business personal property;

(12) L2 - Industrial business personal property;

(13) M - Non-business tangible personal property;

(14) N - Intangible personal property;

(15) O - Residential real property inventory.

(i) If requested to do so in writing by an appraisal district at least 30 days before the applicable deadline for submission of an appraisal roll, the [Comptroller] may waive the provisions of this section requiring submission in electronic format as follows:

(1) submission in electronic format may be waived if the appraisal district does not produce an appraisal roll by computer or is unable to produce the roll without substantial modification or expense;

(2) the requirements of subsection (d) of this section may be waived if the appraisal district can supply the appraisal roll in an alternate electronic format or medium acceptable to the [division manager]; and

(3) submission of the information required by subsection (g)(15) of this section in electronic format may be waived if the district cannot provide the information in electronic format without substantial modification or expense.

(j) The [division manager] shall return either the district's tape or a blank substitute tape to the district.

(k) An appraisal district may appeal the denial of a waiver under subsection (i) of this section to the [Comptroller]. The appraisal district must file a written notice of appeal before the 30th day after the date the [division manager] notifies the district that a waiver is denied. The [Comptroller] shall convene to hear and decide all timely filed appeals. The [Comptroller] shall decide each appeal by written order and shall deliver a copy of the order to the appraisal district.

Effective May 11, 1982, 7 TexReg 1700; amended to be effective January 6, 1984, 8 TexReg 5418; amended to be effective January 8, 1990, 14 TexReg 6789; transferred effective November 26, 1991, as published in the Texas Register September 18, 1992, 17 TexReg 6481.

Cross References:
County certification to comptroller, see Sec. 26.01(b).

Sec. 9.3060. Installment Payment of Taxes on Property Located Within a Disaster Area.

(a) Definitions. The following words and terms, when used in this section, shall have the following meanings, unless the context clearly indicates otherwise.

(1) Disaster - The occurrence or imminent threat of widespread or severe damage, injury, or loss of life or property resulting from any natural or man-made cause, including fire, flood, earthquake, wind, storm, wave action, oil spill, or other water contamination, volcanic activity, epidemic, air contamination, blight, drought, infestation, explosion, riot, hostile military or paramilitary action, other public calamity requiring emergency action, or energy emergency.

(2) Disaster area - An area declared to be a disaster area by the governor of the state of Texas, or an area declared a disaster area by the president of the United States under 42 United States Code, Sec. 5141.

(b) Qualifications for installment payments. A person who owns any real property that consists of fewer than five living units; is the owner's residence homestead or is used for residential purposes; is both located in a disaster area and was damaged as a direct result of the disaster; and had taxes imposed on that property by a taxing unit before the first anniversary of the disaster area declaration, may pay the taxes so imposed in installments.

(c) Written notice of installment payments. If, before the delinquency date, a person pays at least one-fourth of the taxes so imposed and gives a written notice to the taxing unit that they will pay the remaining taxes in installments, the person may pay the remaining taxes without penalty or interest in three equal installments. The first of these installments must be paid before April 1, the second before June 1, and the third before August 1. If the delinquency date for taxes to which this subsection applies is postponed to May 1 or a later date, the tax assessor-collector shall extend each installment deadline provided by this subsection by the number of months that the delinquency date was postponed.

(d) Failure to timely pay. Should the person fail to timely make an installment payment before the applicable date provided by subsection (c) of this section, the unpaid amount is delinquent. A penalty of 12% and interest assessments as provided by Tax Code, Sec. 33.01(c), shall thereafter be due and owing.

(e) Prepayment of taxes due. A person may pay more than the amount due for each installment and any amount paid in excess of the amount due shall be credited to the next, pending installment. A person may not pay less than the total amount due for each installment unless the tax assessor-collector provides for the acceptance of partial payments as authorized by the Tax Code, Sec. 31.032. If the collector accepts a partial payment, penalty and interest assessments will be incurred only on the unpaid amount due on the applicable date provided by subsection (c) of this section.

Effective March 18, 1996, 21 TexReg 1890.

Cross References:
Installment payment of taxes for residence homesteads in a disaster area, see Sec. 31.032.
Installment payment of taxes by elderly or disabled homeowners, see Sec. 31.031.

Sec. 9.3064. Public Notice of Protest and Appeal Forms.

(a) The chief appraiser shall use Model Form 50-195, public notice of property tax protest and appeal procedures published under the Tax Code, Sec. 41.41 and the Tax Code, Sec. 41.70.

(b) The chief appraiser may duplicate Model Form 50-195 or use a different form that sets out the information listed in the model form in the same language and sequence as the model form. The appraisal district may, however, add additional language that more fully describes its protest procedures. The appraisal district may substitute the actual dates on which deadlines for the year fall for the deadlines set out in the model form. The appraisal district may add the deadline for filing a protest concerning property omitted from the appraisal roll. The appraisal district may modify the form as necessary to correctly set out its name, address, and telephone number.

(c) In special circumstances the chief appraiser may use a form that provides additional information other than that contained in the model form, deletes information required by the model form, or sets out the required information in different language or sequence than that required by the model form, if the form has been previously approved by the comptroller.

(d) The headline of the published notice shall be in 18-point type or larger. Body copy for the notice shall be in 10-point type or larger.

(e) The comptroller adopts Model Form 50-195, as amended, by reference. Copies of this form 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 our toll-free number 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.

Effective February 3, 1998, 23 TexReg 800.