Texas Tax Code Title 1, Chapter 25 - Local Appraisal
- Texas Section 25.01 - Preparation Of Appraisal Records
(a) By May 15 or as soon thereafter as practicable, the chief appraiser shall prepare appraisal records listing all property that is taxable in the...
- Texas Section 25.011 - Special Appraisal Records
(a) The chief appraiser for each appraisal district shall prepare and maintain a record of property specially appraised under Chapter 23 of this code and...
- Texas Section 25.02 - Form And Content
(a) The appraisal records shall be in the form prescribed by the comptroller and shall include: (1) the name and address of the owner or,...
- Texas Section 25.025 - Confidentiality Of Certain Home Address Information
Sec. 25.025. CONFIDENTIALITY OF CERTAIN HOME ADDRESS INFORMATION. (a) This section applies only to: (1) a current or former peace officer as defined by Article...
- Texas Section 25.026 - Confidentiality Of Certain Shelter Center And Sexual Assault Program Address Information
(a) In this section: (1) "Family violence shelter center" has the meaning assigned by Section 51.002, Human Resources Code. (2) "Sexual assault program" has the...
- Texas Section 25.027 - Restriction On Posting Information On Internet Website
(a) Information in appraisal records may not be posted on the Internet if the information: (1) is a photograph, sketch, or floor plan of an...
- Texas Section 25.03 - Description
(a) Property shall be described in the appraisal records with sufficient certainty to identify it. The description of a manufactured home shall include the correct...
- Texas Section 25.04 - Separate Estates Or Interests
Except as otherwise provided by this chapter, when different persons own land and improvements in separate estates or interests, each separately owned estate or interest...
- Texas Section 25.05 - Life Estates
Real property owned by a life tenant and remainderman shall be listed in the name of the life tenant. Acts 1979, 66th Leg., p. 2270,...
- Texas Section 25.06 - Property Encumbered By Possessory Or Security Interest
(a) Except as provided by Section 25.07, property encumbered by a leasehold or other possessory interest or by a mortgage, deed of trust, or other...
- Texas Section 25.07 - Leasehold And Other Possessory Interests In Exempt Property
(a) Except as provided by Subsection (b) of this section, a leasehold or other possessory interest in real property that is exempt from taxation to...
- Texas Section 25.08 - Improvements
(a) Except as provided by Subsections (b) through (f), an improvement may be listed in the name of the owner of the land on which...
- Texas Section 25.09 - Condominiums And Planned Unit Developments
(a) A separately owned apartment or unit in a condominium as defined in the Condominium Act shall be listed in the name of the owner...
- Texas Section 25.10 - Standing Timber
(a) Except as provided by Subsections (b) and (c) of this section, standing timber may be listed together with the land on which it is...
- Texas Section 25.11 - Undivided Interests
(a) Except as provided by Section 25.12 of this code and by Subsection (b) of this section, a property owned in undivided interests may be...
- Texas Section 25.12 - Mineral Interest
(a) Except as provided by Subsection (b) of this section, each separate interest in minerals in place shall be listed separately from other interests in...
- Texas Section 25.13 - Exempt Property Subject To Contract Of Sale
Property that is exempt from taxation to the titleholder but is subject on January 1 to a contract of sale to a person not entitled...
- Texas Section 25.135 - Qualifying Trusts
The interest of a qualifying trust as defined by Section 11.13(j) in a residence homestead shall be listed in the name of the trustor of...
- Texas Section 25.16 - Property Losing Exemption During Tax Year
(a) If an exemption applicable to a property on January 1 terminates during the tax year, the property shall be listed in the name of...
- Texas Section 25.17 - Property Overlapping Taxing Unit Or Appraisal District Boundaries
(a) If real property is located partially outside and partially inside a taxing unit's boundaries, the portion inside the unit's boundaries shall be listed separately...
- Texas Section 25.18 - Periodic Reappraisals
(a) Each appraisal office shall implement the plan for periodic reappraisal of property approved by the board of directors under Section 6.05(i). (b) The plan...
- Texas Section 25.19 - Notice Of Appraised Value
(a) By April 1 or as soon thereafter as practicable if the property is a single-family residence that qualifies for an exemption under Section 11.13,...
- Texas Section 25.195 - Inspection By Property Owner
(a) After the chief appraiser has submitted the appraisal records to the appraisal review board as provided by Section 25.22(a), a property owner or the...
- Texas Section 25.20 - Access By Taxing Units
The chief appraiser shall give the assessor for a taxing unit in the district reasonable access to the appraisal records at any time. Acts 1979,...
- Texas Section 25.21 - Omitted Property
(a) If the chief appraiser discovers that real property was omitted from an appraisal roll in any one of the five preceding years or that...
- Texas Section 25.22 - Submission For Review And Protest
(a) By May 15 or as soon thereafter as practicable, the chief appraiser shall submit the completed appraisal records to the appraisal review board for...
- Texas Section 25.23 - Supplemental Appraisal Records
(a) After submission of appraisal records, the chief appraiser shall prepare supplemental appraisal records listing: (1) each taxable property the chief appraiser discovers that is...
- Texas Section 25.24 - Appraisal Roll
The appraisal records, as changed by order of the appraisal review board and approved by that board, constitute the appraisal roll for the district. Acts...
- Texas Section 25.25 - Correction Of Appraisal Roll
(a) Except as provided by Chapters 41 and 42 of this code and by this section, the appraisal roll may not be changed. (b) The...
- Texas Section 25.26 - Forfeiture Of Remedy For Nonpayment Of Taxes
(a) The pendency of a motion filed under Section 25.25 does not affect the delinquency date for the taxes on the property that is the...
Last modified: September 28, 2016