Title 1. Property Tax Code
Subtitle D. Appraisal and Assessment
Chapter 22. Renditions and Other Reports
Subchapter B. Requirements and Procedures
Sec. 22.21. Publicizing Requirements.
Sec. 22.22. Method for Requiring Rendition or Report.
Sec. 22.23. Filing Date.
Sec. 22.24. Rendition and Report Forms.
Sec. 22.25. Place and Manner of Filing.
Sec. 22.26. Signature.
Sec. 22.27. Confidential Information.
[Sections 22.28 to 22.40 reserved for expansion]
Each year the comptroller and each chief appraiser shall publicize in a manner reasonably designed to notify all property owners the requirements of the law relating to filing rendition statements and property reports and of the availability of forms.
Amended by 1981 Tex. Laws (1st C.S.), p. 135, ch. 13, Sec. 53; amended by 1991 Tex. Laws (2nd C.S.), p. 29, ch. 6, Sec. 17.
Model rendition forms, see Rule Sec. 9.3031.
The chief appraiser may require a rendition statement or property report he is authorized to require by this chapter by delivering written notice that the statement or report is required to the person responsible for filing it. He shall attach to the notice a copy of the appropriate form.
Amended by 1981 Tex. Laws (1st C.S.), p. 135, ch. 13, Sec. 53.
(a) Rendition statements and property reports must be delivered to the chief appraiser after January 1 and not later than April 15, except as provided by Section 22.02.
(b) For good cause shown in writing by the property owner, the chief appraiser may extend a deadline for filing a rendition statement or property report by written order to a date not later than April 30. However, if the property that is subject of the rendition is regulated by the Public Utility Commission of Texas or the Railroad Commission of Texas, the chief appraiser, upon written request by the property owner, shall extend the filing deadline until April 30, and may further extend the deadline an additional 15 days upon good cause shown in writing by the property owner.
Amended by 1981 Tex. Laws (1st C.S.), p. 135, ch. 13, Sec. 53; amended by 1985 Tex. Laws, p. 2496, ch. 312, Sec. 1; amended by 1987 Tex. Laws, ch. 185, Sec. 1 ; amended by 1993 Tex. Laws, p. 3934, ch. 924, Sec. 1; amended by 1997 Tex. Laws, p. 3907, ch. 1039, Sec. 20.
(a) A person required to render property or to file a report as provided by this chapter shall use a form that substantially complies with the appropriate form prescribed or approved by the comptroller.
(b) A person filing a rendition or report shall include all information required by the form.
(c) The comptroller may prescribe or approve different forms for different kinds of property but shall ensure that each form requires a property owner to furnish the information necessary to identify the property and to determine its ownership, taxability, and situs. A form may not require a property owner to furnish information not relevant to the appraisal of property for tax purposes or to the assessment or collection of property taxes.
(d) A rendition or report form shall permit but may not require a property owner to state his opinion about the market value of his property.
(e) To be valid, a rendition or report must be sworn to before an officer authorized by law to administer an oath. The comptroller may not prescribe or approve a rendition or report form unless the form provides for the person filing the form to swear that the information provided in the rendition or report is true and accurate to the best of the person's knowledge and belief. This subsection does not apply to a rendition or report filed by 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.
Amended by 1981 Tex. Laws (1st C.S.), p. 135, ch. 13, Sec. 54; amended by 1991 Tex. Laws (2nd C.S.), p. 29, ch. 6, Sec. 18; amended by 1997 Tex. Laws, p. 1388, ch. 316, Sec. 1; amended by 1999 Tex. Laws, p. 2890, ch. 463, Sec. 1.
Model rendition forms, see Rule Sec. 9.3031.
Notice of appraised value required when appraisal exceeds value rendered, see Sec. 25.19(a)(2).
A rendition statement or property report required or authorized by this chapter must be filed with the chief appraiser for the district in which the property listed in the statement or report is taxable.
Amended by 1981 Tex. Laws (1st C.S.), p. 135, ch. 13, Sec. 55.
(a) Each rendition statement or property report required or authorized by this chapter must be signed by an individual who is required to file the statement or report.
(b) When a corporation is required to file a statement or report, an officer of the corporation or an employee or agent who has been designated in writing by the board of directors or by an authorized officer to sign in behalf of the corporation must sign the statement or report.
(a) Rendition statements, real and personal property reports, attachments to those statements and reports, and other information the owner of property provides to the appraisal office in connection with the appraisal of the property, including income and expense information related to a property filed with an appraisal office and information voluntarily disclosed to an appraisal office or the comptroller about real or personal property sales prices after a promise it will be held confidential, are confidential and not open to public inspection. The statements and reports and the information they contain about specific real or personal property or a specific real or personal property owner and information voluntarily disclosed to an appraisal office about real or personal property sales prices after a promise it will be held confidential may not be disclosed to anyone other than an employee of the appraisal office who appraises property except as authorized by Subsection (b) of this section.
(b) Information made confidential by this section may be disclosed:
(1) in a judicial or administrative proceeding pursuant to a lawful subpoena;
(2) to the person who filed the statement or report or the owner of property subject to the statement, report, or information or to a representative of either authorized in writing to receive the information;
(3) to the director of the comptroller and the comptroller's employees authorized by the comptroller in writing to receive the information or to an assessor or a chief appraiser if requested in writing;
(4) in a judicial or administrative proceeding relating to property taxation to which the person who filed the statement or report or the owner of the property that is a subject of the statement, report, or information is a party;
(5) for statistical purposes if in a form that does not identify specific property or a specific property owner;
(6) if and to the extent the information is required to be included in a public document or record that the appraisal office is required to prepare or maintain; or
(7) to a taxing unit or its legal representative that is engaged in the collection of delinquent taxes on the property that is the subject of the information.
(c) A person who legally has access to a statement or report or to other information made confidential by this section or who legally obtains the confidential information commits a Class B misdemeanor if he knowingly:
(1) permits inspection of the statement or report by a person not authorized to inspect it by Subsection (b) of this section; or
(2) discloses the confidential information to a person not authorized to receive the information by Subsection (b) of this section.
(d) No person who directly or indirectly provides information to the comptroller or appraisal office about real or personal property sales prices, either as set forth in Subsection (a) of this section under a promise of confidentiality, or otherwise, shall be liable to any other person as the result of providing such information.
Amended by 1981 Tex. Laws (1st C.S.), p. 136, ch. 13, Sec. 56; amended by 1985 Tex. Laws, p. 780, ch. 148, Sec. 1; amended by 1991 Tex. Laws, p. 2890, ch. 836, Sec. 1.1; amended by 1991 Tex. Laws (2nd C.S.), p. 30, ch. 6, Secs. 19 and 20; amended by 1997 Tex. Laws, p. 1388, ch. 316, Sec. 2; amended by HB 490, 77th Tex. Leg., 2001, eff. September 1, 2001.
Open Records Act, see ch. 552, Government Code.
Confidentiality of information for study of school district market values, see Sec. 403.304, Government Code.
Delinquent tax attorney, see Sec. 6.30.
Neither Utilities Code Section 39.001 nor any other provision enacted in the 1999 legislation deregulating the electric utility industry affects a property owner's right of access to appraisal information under Tax Code Section 25.195. In 1997, the legislature amended Section 25.195 to include the express reference to Section 22.27 in subsection (a) of section 25.195 and to add subsection (b). The effect of these amendments appears to have been to limit the right of access to information filed by others and made confidential under Section 22.27 to owners of vacant land and residential real property, thus precluding owners of real property used for commercial purposes from obtaining such information. As amended by S.B. 1737, subsections (c) through (e) provide a property owner a right of access to information used to appraise the owner's property in the possession of the appraisal district and in the possession of the private appraisal firm. The latter type of access makes available to a property owner an array of information, including information that the private appraisal firm is not required to provide to the appraisal district. Section 25.195 (c) and (d) gives property owners a new right of access to information in the possession of a private appraisal firm, and expands the type of information to which a property owner has access. Op. Tex. Att'y Gen. No. JC-424 (2001).
Section 25.195 gives the property owner access to confidential sales information used in making the appraisal of his property. Op. Tex. Att'y Gen. No. ORD-500 (1988).
Appraisal district that purchases sales commercially must make the sales available to taxpayers on request. Op. Att'y Gen Open Records Decision No. 550 (1990).
[Sections 22.28 to 22.40 reserved for expansion]