Texas Property Tax Code: Chapter Headings

Question 1

Chapter 1

Answer 1

General Provisions

Question 2

Chapter 5

Answer 2

State Administration

Question 3

Chapter 6

Answer 3

Local Administration

254 Counties

253 Appraisal Districts (Randall/Potter Share an appraisal district)

6. 41: ARB
   6: 411: Ex Parte Communication
7. 412: Restrictions of ARB Members

Question 4

Chapter 11

Answer 4

Taxable Property & Exemptions

11. 11: Public Property
12. 12: Federal Property
13. 13: Residence Homestead ($3K County / $10K for School District)
14. 131: Residence Homestead for 100%/Totaly Disabled Veteran
15. 251: Freeport Exemption
16. 43: Application for Exemption

Question 5

Chapter 23

Answer 5

Appraisal Methods & Procedures (C. I. M.)

23. 011: Cost Method (Physical, Functional, Economic Obsolescence)
24. 012: Income Method (Earnings Potential)
25. 013: Market Data (Sales Data/24 months)
26. 12: Inventory
27. 41: Appraisal for Ag Use (Capacity to produce, 5 yrs. preceeding current year)
28. 42: Ag Use Eligibility (3 yrs., Ag occupation, Ag is source of income)
29. 43: Ag Use Application (must apply EACH year by April 30th)
30. 55: Change of Use: additional tax imposed for preceeding 5 years AND 7% interest)

Question 6

Chapter 25

Answer 6

Local Appraisal

25. 19: Notice of Appraised Value (greater than previous year, greater value than rendered by owner, NOT on appraisal roll the previous year)
26. 21: Omitted Property (5 years for real, 2 years for personal)
27. 25: Correction of Appraisal Roll (Up to 5 years, Chief Appraiser can change anything IF it does NOT increase the amount of liability,

Prior to Feb. 1 the roll can be corrected IF the amount of the correction exceeds 1/3 or 33.3% of the correct appraised value

25.26: Forfeiture of Remedy for Non Payment of taxes

Question 7

Chapter 31

Answer 7

Collections

31. 01: Assesor mails tax bills by October 1 or as soon thereafter
32. 02: Taxes are considered delinquent if NOT paid by Feb. 1st
33. 04: Postponement Delinquent Date if billed mailed AFTER January 10th tax payer is provided 21 days after the date of mailing before bill is considered delinquent
34. 06: Median Payment talks about forms fo payment and written notice is provided to tax payer if NON payment is received

Question 8

Chapter 32

Answer 8

Tax Liens & Personal Liability

32. 01: Tax Lien is attached to the property on Jan. 1st EACH year
33. 014: Tax Lien on manufactured home (lied attached to land as well if the home is treated as real property
34. 07: Property taxes are the personal obligation of the person who owns or acquires the property on Jan 1st of they year the tax is imposed. NOT relieved of duty because no longer own the property

Question 9

Chapter 33

Answer 9

Delinquency

33. 01: Penalties and Interest (A delinquent tax incurs a penalty of 6% for first calendar month plus 1% EACH additional month prior to July 1st. AFTER July 1st; total penalty of 12%.)
34. 011: Waiver of Penalty and Interest (can be waived IF taxing unit or appraisal district actions caused the taxpayer’s failure to pay)
35. 04: Notice of Delinquency (at least once EACH year the collector shall deliver notice of delinquency)
36. 06: Deferred Collection of Taxes on Residence Homestead of Elderly or Disabled Person (must be filed with Chief Appraiser)
37. 21: Property Subject to Seizure (for payment of delinquent taxes and interest owed
38. 23: Tax Warrant (a tax warrant to direct a peace officer to seize as much of the person’s personal property for payment of all taxes, penalties and interest)

Question 10

Chapter 41

Answer 10

Local Review

41.01: Duties of ARB (determine protests, determine challenges, correct clerical errors, and act of motions to correct appriasal rolls)

** The ARB may NOT review or reject an agreement between a property owner or the owner’s agent and the Chief Appraiser **

41. 02: Action by ARB (shall by written order direct the Chief Appraiser to correct or change the appraisal records or roll)
42. 07: Determination of Challenge (the ARB shall determine each challenge and make its decision by written order)
43. 41: Right of Protest (property owner can protest appraised value in terms of it being unequal appraisal, inclusion of owners property, and denial of whole or partial exemption)
44. 411: Protest of Failure to Give Notice (property owner can protest before the ARB the failure of Chief Appraiser or ARB to provide or deliver any notice that owner is entitled)
45. 42: Protest of Situs (property does NOT have taxabe situs in that district)
46. 44: Notice of Protest (owner must file a writen order of protest with ARB before May 1st or no later than the 30th day the notice was delivered to property owner)
47. 61: Issuance of Subpoena (ARB may subpeona witnesses or books, records or other documents of the property owner or appraisal district)
48. 68: Record of Proceeding (ARB shall keep record of its proceedings in the manner prescribed by the comptroller)

Question 11

Chapter 41A

Answer 11

Appeal through Binding Arbitration

41A.01: Right of Appeal by Property Owner (appeal through binding arbitration if the property qualifies as the owners residence homestead OR the appraised or market value is $1 million or less)

41A.03: Request for Arbitration (file within 45 days of notice to ARB, a completed request, an arbitration deposit of $500 payable to the comptroller)

41A.07: Appointment of Arbitrator (property owner and appraisal district are both sent copy of comptroller’s registry of qualified arbitrators to select from)