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Texas Administrative Code (Last Updated: March 27,2024) |
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TITLE 34. PUBLIC FINANCE |
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PART 1. COMPTROLLER OF PUBLIC ACCOUNTS |
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CHAPTER 9. PROPERTY TAX ADMINISTRATION |
| SUBCHAPTER A. PRACTICE AND PROCEDURE |
| § 9.101. Conduct of the Property Value Study |
| § 9.103. Audit of Total Taxable Value of Property in a School District |
| SUBCHAPTER B. PERFORMANCE AUDIT ADMINISTRATION |
| § 9.201. Performance Audit Procedures |
| § 9.301. Appraisal District Reviews |
| SUBCHAPTER C. APPRAISAL DISTRICT ADMINISTRATION |
| § 9.402. Special Use Application Forms |
| § 9.415. Applications for Property Tax Exemptions |
| § 9.416. Continuation of Residence Homestead Exemption While Replacement Structure is Constructed |
| § 9.417. Property Tax Exemption for Organizations Engaged Primarily in Charitable Activities |
| § 9.419. Property Tax Exemption for Certain Leased Motor Vehicles |
| SUBCHAPTER D. APPRAISAL REVIEW BOARD |
| § 9.803. Requirements for Appraisal Review Board Records |
| § 9.805. Appraisal Review Board Evidence Exchange and Retention and Audiovisual Equipment Requirements |
| SUBCHAPTER E. TAX OFFICE ADMINISTRATION |
| § 9.1001. Current and Delinquent Tax Receipts and Temporary Tax Receipts |
| § 9.1002. Posting of Tax Rates on County's Internet Website |
| SUBCHAPTER F. LIMITATION ON APPRAISED VALUE ON CERTAIN QUALIFIED PROPERTIES |
| § 9.1051. Definitions |
| § 9.1052. Forms |
| § 9.1053. Entity Requesting Agreement to Limit Appraised Value |
| § 9.1054. School District Application Review and Agreement to Limit Appraised Value |
| § 9.1055. Comptroller Application Review and Agreement to Limit Appraised Value |
| § 9.1056. Eligibility Determination Appeal |
| § 9.1057. Reports by Comptroller |
| § 9.1058. Miscellaneous Provisions |
| § 9.1059. Annual Compliance Review for Qualifying Jobs and Penalties |
| § 9.1060. Agreement for Limitation on Appraised Value |
| SUBCHAPTER G. SPECIAL APPRAISAL |
| § 9.2001. Purpose and Definitions |
| § 9.2002. Wildlife Use Appraisal Regions |
| § 9.2003. Wildlife Management Plan |
| § 9.2004. Qualification for Agricultural Appraisal Based on Wildlife Management Use |
| § 9.2005. Wildlife Use Requirement |
| SUBCHAPTER H. TAX RECORD REQUIREMENTS |
| § 9.3001. Appraisal Cards |
| § 9.3002. Tax Maps |
| § 9.3003. Uniform Tax Records System |
| § 9.3004. Appraisal Records of All Property |
| § 9.3005. Tax Roll for Any Taxing Unit |
| § 9.3006. Notice of Estimated Taxes Required to be Delivered by County Appraisal Districts |
| § 9.3008. Delinquent Tax Roll of Any Taxing Unit |
| § 9.3009. Alphabetical Index |
| § 9.3010. Partial Exemption Lists |
| § 9.3011. Absolute Exemption Lists |
| § 9.3012. Open-Space Land Valuation; Agricultural Use Valuation; Timber Use Valuation; Recreational, Park, and Scenic Land Valuation; and Public Access Airport Property Lists |
| § 9.3014. Property Identification System |
| § 9.3015. Report of Decreased Value Forms |
| § 9.3031. Rendition Forms |
| § 9.3034. Notice of Exemption Application Requirement |
| § 9.3038. Current, Delinquent, and Special Valuation Rollback Tax Bills or Statements |
| § 9.3039. Tax Refund Form |
| § 9.3040. Tax Certificates |
| § 9.3042. Request Forms for Separate or Joint Taxation |
| § 9.3044. Appointment of Agents for Property Tax Matters |
| § 9.3045. Application for September 1 Inventory Appraisal |
| § 9.3048. Publication of Budget |
| § 9.3049. Change of Use Determination |
| § 9.3052. Request Form for Separate Taxation of Stockholders' Interest in Cooperative Housing |
| § 9.3054. Request to Postpone Tax Bill |
| § 9.3059. Certification of Appraisal Roll |
| § 9.3060. Installment Payment of Taxes on Property Located Within a Disaster Area |
| § 9.3061. Installment Payments of Taxes on Property Not Directly Damaged in a Disaster or Emergency Area |
| § 9.3064. Public Notice of Protest and Appeal Forms |
| SUBCHAPTER I. VALUATION PROCEDURES |
| § 9.4001. Valuation of Open-Space and Agricultural Lands |
| § 9.4005. Formulas for Interstate Allocation of the Tax Value of Railroad Rolling Stock |
| § 9.4009. Appraisal of Recreational, Park, and Scenic Land |
| § 9.4010. Appraisal of Public Access Airport Property |
| § 9.4011. Appraisal of Timberlands |
| § 9.4013. Residential Real Property Inventory Appraisal |
| § 9.4031. Manual for Discounting Oil and Gas Income |
| § 9.4033. Allocation of Value |
| § 9.4035. Special Types of Personal Property Inventory |
| § 9.4037. Use of Electronic Communications for Transmittal of Property Tax Information |
| § 9.4038. Definition of Petroleum Products |
| SUBCHAPTER K. ARBITRATION OF APPRAISAL REVIEW BOARD DETERMINATIONS |
| § 9.4251. Definitions |
| § 9.4252. Request for Arbitration |
| § 9.4253. Agent Representation in Arbitration |
| § 9.4254. Appraisal District Responsibility for Request |
| § 9.4255. Comptroller Processing of Request, Online Arbitration System, and 45 Calendar-Day Settlement Period |
| § 9.4256. Comptroller Appointment of Arbitrators |
| § 9.4257. Application for Inclusion in Comptroller's Registry of Arbitrators |
| § 9.4258. Qualifications for Inclusion in the Comptroller's Registry of Arbitrators |
| § 9.4259. Arbitrator Eligibility for a Particular Appointment |
| § 9.4260. Arbitrator Duties |
| § 9.4261. Provision of Arbitration Services |
| § 9.4262. Removal of Arbitrator from the Registry of Arbitrators |
| § 9.4263. Arbitration Determination and Award |
| § 9.4264. Payment of Arbitrator Fee, Refund of Property Owner Deposit, and Correction of Appraisal Roll |
| § 9.4265. Prohibited Communications Regarding Pending Arbitrations |
| § 9.4266. Forms |
| SUBCHAPTER L. PROCEDURES FOR PROTESTING COMPTROLLER PROPERTY VALUE STUDY AND AUDIT FINDINGS |
| § 9.4301. Definitions |
| § 9.4302. General Provisions |
| § 9.4303. Changes in Preliminary Certification of Findings |
| § 9.4304. Extensions of Time |
| § 9.4305. Who May Protest |
| § 9.4306. Filing a Petition Initiating a Protest |
| § 9.4307. Dismissal |
| § 9.4308. Contents of Petition |
| § 9.4309. Insufficient Grounds for Objection |
| § 9.4310. Study and Audit Documents |
| § 9.4311. Prehearing Exchanges and Informal Conference Regarding Petition |
| § 9.4312. Scheduling a Protest Hearing |
| § 9.4313. Conduct of Oral Hearing |
| § 9.4314. Administrative Law Judge's Powers |
| § 9.4315. Proposal for Decision After Oral Hearing |
| § 9.4317. Effect of Final Decision and Certification of Changes |
| SUBCHAPTER M. LOCAL GOVERNMENT RELIEF FOR DISABLED VETERANS EXEMPTION |
| § 9.4321. Definitions |
| § 9.4323. Application |
| § 9.4325. Review by Comptroller |
| § 9.4327. Payment to Qualified Local Government |
| SUBCHAPTER O. TEXAS JOBS, ENERGY, TECHNOLOGY AND INNOVATION PROGRAM |
| § 9.5000. Definitions |
| § 9.5001. Applicant Eligibility Requirements |
| § 9.5002. Application Requirements |
| § 9.5003. Economic Benefit Statement Criteria |
| § 9.5004. Application Process |
| § 9.5005. Agreement for Limitation on Taxable Value of Eligible Property |
| § 9.5006. Agreement Process |
| § 9.5007. Amendment Process |
| § 9.5008. Job and Wage Requirements; Penalty for Failing to Comply with Job or Wage Requirement |
| § 9.5009. Biennial Compliance Report |
| § 9.5010. Biennial Report to Legislature |
| § 9.5011. Conflicts |
| § 9.5012. Electronic Submission; Notices |