Texas Comptroller of Public Accounts

Texas Comptroller of Public Accounts, Glenn Hegar

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Rendition, this index

Biomedical research corporations

Exemptions, this index

Board of Tax Professional Examiners

Comptroller's role, 5.04
Creation and authority, art. 8885, V.A.C.S.


Appraisal, this index
Inventory, this index


Appeals, 42.28
Collectors, 6.28 and 6.29
Judgments, 42.28
Seizure of personal property, 33.24


Appraisal district, 6.02
Notice, 6.025
Overlapping, listing, 6.025 and 25.17
Taxing unit, 6.02 and 6.07


Appraisal districts, board of directors, this index

Capitalization rate

Agricultural (1-d-1) appraisal, 23.53
Income approach to value, 23.012
Timber appraisal, 23.74


Exemptions, this index


Tax certificate, this index

Certified mail

Denial of exemption, 1.07
Denial of special appraisal, 1.07
Determination of taxing unit challenge to review board, 41.07
Determination of taxpayer protest to review board, 41.47

Challenges by taxing units

Appraisal review board, this index
Judicial review, this index

Charitable organizations

Exemptions, this index.

Chief appraiser

Agricultural (1-d) land Action on application, 23.43
Appraisal method, 23.42 and Rule 9.4001
Confidentiality of application, 23.45
Late application penalty, 23.431
Notification of annual application, 23.43
Special appraisal records, 25.011
Agricultural (1-d-1) land Action on application, 23.57
Appraisal for prior years, 23.54
Appraisal method, 23.52 and Rule 9.4001
Determination of change of use, 41.02 and 41.08
Late application penalty, 23.541
Special appraisal records, 25.011
Appearance at protest hearing, 41.45
Appointment, 6.05
Appointment of appraisal district board, 6.03 Changes in board membership or selection, 6.031
Recall of board member, 6.033
Staggered terms for board members, 6.032
Appraisal district budget, 6.06 Changes in method of financing district, 6.061 Appraisal records Form and content, 25.02 and Rule 9.3001 - 9.3004
Preparation, 25.01
Special appraisal records, 25.011
Appraisal roll for new taxing units, 26.12
Assessor as chief appraiser, 6.05
Boundaries, property overlapping, 25.17
Budget preparation, 6.06
Certification of appraisal roll to taxing unit, 26.01
Certification to appraisal review board, 25.22
Clerical error correction, 25.25
Compensation, 6.05
Compliance with deadlines, 43.04
Comptroller of Public Accounts, certification of county appraisal roll, 26.01 and Rule 9.3062
Condominiums, 25.09
Contracts with chief appraiser's relatives, 6.035
Correction of records Clerical error, 25.25
Following judicial review, 42.41
Order of appraisal review board, 41.02 and 41.08
Recommendation to appraisal review board, 41.10
Delinquent taxes, 6.035
Delivery of notice of appraised value, 25.19
Exemptions Absolute exemption list, Rule 9.3011
Action on exemption applications, 11.45
Late application for residence homestead exemption, 11.431
Loss of exemption during year, listing, 25.16
Mail survey of residence homesteads, 11.47
Notice of exemption application requirements, Rule 9.3034
Notice of modification or denial of exemption, 11.45
Partial exemption list, 11.46 and Rule 9.3010
Receipt of applications, 11.43
Requiring new application, 11.43
Improvements, application for separate taxation, 25.08
Inspection of property on report of decreased value, 22.03
Inspection of tangible personal property, 22.07
Inventory, procedures for appraisal, 23.12
Judicial review, this index
Mineral interests, 25.12
Multiple appraisal correction, 25.25
Nepotism, 6.05
Notice of intent to appeal, appraisal records, 42.06
Notice of overlapping taxing units, 6.025
Notice of protest hearing, 41.46
Notice to taxing units of appraised value, 25.20
Omitted property, 25.21
Overlapping properties in more than one appraisal district, 6.025
Ownership correction, 25.25
Periodic reappraisal, 25.18
Professional registration, art. 8885, V.A.C.S.
Public access airport property Action on applications, 23.95
Appraisal, 23.93 and Rule 9.4010
Penalty for violation of deed restriction, 23.97
Publicizing tax deferral option, 33.06
Railroad rolling stock Appraisal, 24.31
Rendition, 24.32 and 24.33
Report of leased rolling stock forwarded, 24.33
Recreational, park and scenic land Action on applications, 23.85
Appraisal, 23.83 and Rule 9.4009
Penalty for violation of deed restriction, 23.87
Relatives, employment of, 6.05
Rendition Extending filing deadline, 22.23
Publicizing requirements, 22.21
Requiring report of bailee or lessee, 22.04
Report of school district tax limitation, 11.26
Standing timber, 25.10
Submission of records to appraisal review board, 25.22
Substantial error correction, 25.25
Supplemental appraisal records, 25.23
Tax deferral affidavit, 33.06 and Rule 9.3041
Timberland Action on application, 23.79
Appraisal method, 23.72 and Rule 9.4011
Determination of change of use, 23.76
Late application penalty, 23.751
Notification of application, 23.75
Undivided interests, 25.11


Exemptions, this index

Cities, towns and villages

Authority to levy tax, Const. art. XI, 4 - 6
Taxing units, this index

Clerical error

Definitions, 1.04


Consolidation by election, 6.26 Delinquent tax collections, this index
Tax collections, this index


Address and phone number on tax bill, 31.01
Acceptance of tax payment, 31.06
Bonds, 6.29
Collector for taxing units, 6.22
Compensation for collecting, 6.27
Contracts, 6.24
Credit Cards, 31.06
Defined, 1.04
Delinquent tax roll, 33.03
Duplicate payments, 31.111
Duties, 6.23
Eligibility for public office, Const. art. III, 20
Escrow accounts, 31.072
Installment payments, Delinquent taxes, 33.02
Disabled taxpayers, 31.031
Over-65 taxpayers, 31.031
Residences in disaster, 31.032
Late granting of residence homestead exemption, 11.431
Notice of delinquency, 33.04
Notice of penalty for delinquent tax collection, 33.07, 33.08
Partial payment option, 31.07
Professional registration, art. 8885, V.A.C.S.
Recording tax lien on manufactured housing, 32.015
Refunds, 31.11
Seizure of personal property, 33.21
Tax certificate, 31.08
Tax collections, report to taxing unit, 31.10
Tax receipt, 32.06 and Rule 9.1001

Community housing development

Exemption, 11.182
Foreclosed property, 34.015
Late application for exemption, 11.436

Community service clubs

Exemptions, this index

Comptroller of Public Accounts

Abatement registry, 312.005
Agricultural (1-d) land Application forms, 23.43 and Rule 9.402
Valuation methods, 23.41 and Rule 9.4001
Agricultural (1-d-1) land Application forms, 23.54 and Rule 9.402
Valuation methods, 23.52 and Rule 9.4001
Annual report from appraisal districts, 5.03
Annual report on property taxes, 5.09
Appraisal manuals, 5.05
Appraisal records, 5.16, 25.011, 25.02 and Rule 9.3004
Appraisal review board manual, 5.041
Appraisal review board training, 5.041
Assistance to appraisal districts, 5.08
Assistance to appraisal review boards, 5.08 and 41.65
Confidential information, 22.27
Education of appraisers, 5.04
Exemption application forms, 11.43 and Rule 9.415
Explanation of taxpayer remedies, 5.06
Hearing examiner's powers, Rule 9.109
Inspection of records, 5.16
Interstate allocation Personal property, 21.03 and Rule 9.4033
Vessels, 21.031 and Rule 9.4033
Judicial review, this index
Methods, standards and procedures review, Chap. 403, Gov't. Code
Minimum standards for appraisal districts, 5.03 and Rule 9.3001 - 9.3004 and 9.3009 - 9.3014
Model forms, 5.07
Notice of exemption application requirements, 11.44 and Rule 9.3034
Notice of protest form, 41.44 and Rule 9.801
Performance audit of appraisal district, 5.12 and Rule 9.201
Permanent university fund land Notice of appraised value, 11.11
Protest and appeal, 11.11
Petition for collection of delinquent taxes, 33.43 and Rule 9.5151
Professional and technical assistance, 5.08
Property descriptions, minimum standards, 25.03 and Rule 9.3014
Property value study Appraisal roll certification, Rule 9.3062
Conduct, Rule 9.101
Grace period with review, 5.102
Performance audit procedures, 5.12, 5.13 and Rule 9.201
Protesting preliminary findings, Rule 9.109
Ratio studies, 5.10
School district audit of taxable findings, Rule 9.5071
School district study of taxable values, Govt. Code 403.302
Technical advisory committee, 5.101
Public access airport property Application forms, 23.94 and Rule 9.402
Appraisal methods, 23.93 and Rule 9.4010
Railroad rolling stock Certification of apportioned value, 24.38
Certification of market value to board, 24.36
Intrastate apportionment, 24.37
Property information report forms, 24.32
Ratio studies, 5.10 and Rule 9.101
Recreational, park and scenic land Application forms, 23.84 and Rule 9.402
Appraisal methods, 23.83 and Rule 9.4009
Rendition Adoption of rendition forms, 22.24 and Rule 9.3031
Publicizing rendition requirements, 22.21
Rules, enforcement by taxing unit, 43.01
Rules manual, 5.05
Sales information submission, 5.07
School district property value study, Chap. 403, Gov't. Code and Rule 9.101 and 9.109
State refunds of sales and franchise taxes, 111.301
Summary of county appraisal roll, 26.01 and Rule 9.3062
Technical advisory committee, 5.101
Timberland Application forms, 23.75 and Rule 9.402
Appraisal methods, 23.73 and Rule 9.4011
Uniform record system, 5.07 and Rule 9.3003

Confidential information

Agricultural (1-d) land application, 23.45
Exemption application items, 11.48
Family violence shelter address, 25.026
Generally, 22.27
Home addresses, certain persons, 25.025
Inspection of tax records by appraisal review board, 41.64
Open records, Chap. 552, Gov't. Code
School district taxable value study, Chap. 403, Gov't. Code
Sexual assault program shelter address, 25.026

Conflict of interest

Appraisal review board, 6.413 and 41.69
Contracts with CAD, 6.036
Nepotism, 6.05
Public officials, Chap. 171, Local Gov't. Code

Congress of parents and teachers

Exemptions, this index

Conservation and reclamation districts

Appraisal district director selection, 6.037
Authorization, Const. art. XVI, 59


Consolidation of government functions, Const. art. III, 64
Effective tax rate, 26.04
Imposition of taxes, 26.13
Interlocal contracts, 6.24


Agents, this index


Appraisal office, 6.05
Appraisal services, 25.01
Assessment and collection contracts, 6.24
Comptroller's consultant contracts, 5.03
Delinquent tax collection contracts, 6.30
With ARB members, 6.413
With appraisal district board members, 6.036
With chief appraiser's relatives, 6.05

Cooperative housing

Separate taxation of interest, 23.19 and Rule 9.3052


Appraisal roll, 25.25
Following judicial review, 42.42
Tax roll, 26.15

Cost approach to value

Appraisal, this index


County grazing land, taxation, Const. art. VII, 6a
County permanent school fund, tax payments, Const. art. VII, 6b
Dallas County bonds for roads and turnpikes, Const. art. III, 52e
Effective tax rate, 26.04
Railroad rolling stock, 24.39
Residence homestead exemption, 11.13
Rollback tax rate, 26.04
Taxation Authority, Const. art. VIII, 1-a
Exemption of residence homestead, Const. art. VIII, 1-b
Farm to market road tax, Const. art. VIII, 1-a
Flood control tax, Const. art. VIII, 1-a
Limitation, Const. art. VIII, 9
Maintenance of public roads, Const. art. VIII, 9
Permanent university fund, 11.11 and Const. art. VII, 16A
Public school grazing land, 11.11 and Const. art. VII, 6a
Road and bridge tax, Const. art. III, 52d
Seawalls and breakwaters, Const. art. XI, 7

County assessor-collector

Addition of tax amounts to appraisal roll, 26.09
Bonds, 6.28
Citation, joining county in tax suit, 33.45
Compensation for assessing and collecting, 6.27
Contracts for assessing and collecting, 6.24
Creation of office, Const. art. VIII, 14
Defined, 6.21
Const. art. VIII, 14 - 16a
Duties, 6.23
Const. art. VIII, 14
Election for consolidating assessing and collecting, 6.26
Professional registration, art. 8885, V.A.C.S.
Railroad rolling stock, addition to tax roll, 24.39
Tax bill for permanent university fund land, 31.01

County attorney

Appraisal review board, representation, 6.43
Delinquent tax collection, 6.30
Enforcement of deed restriction, 23.82 and 23.92
Enforcement of subpoena, 41.62
Penalty for failure to file special inventory forms, 23.122 and 23.125

County education districts

Schools and school districts, this index

Criminal justice

Effective tax rate for state mandate, 26.044

Court action

Judicial review, this index