SECTION 9.4308. Contents of Petition

(a) A petition shall contain the following:

(1) the petitioner's name;

(2) the designated agent of the petitioner, if any;

(3) the mailing address of the petitioner and any designated agent for the petitioner;

(4) the physical address of the petitioner and any designated agent for the petitioner;

(5) the email address of the petitioner and any designated agent for the petitioner;

(6) the facsimile number of the petitioner and any designated agent for the petitioner;

(7) the petitioner's grounds for objection, stated with specificity on Part B of the petition and as required by this subchapter;

(8) the petitioner's value claimed to be correct for each objection, stated with specificity on Part B of the petition and as required by this subchapter;

(9) documentary evidence provided in Part C of the petition, organized and identified for each objection stated on Part B of the petition and as required by this subchapter;

(10) the property identification stated with specificity on Part B of the petition for each objection and as required by this subchapter; and

(11) all other information required to be reported on Part B of the petition.

(b) To protest the comptroller's findings, a petitioner must identify inaccuracies in value determinations made by the division in the course of arriving at a value for a property, or in the case of property in Category J, a value for a company, or in the case of property in Category D, the productivity value.

(1) On Part B of the petition, the petitioner shall separately list each ground for objection the petitioner contends resulted in an inaccuracy in a value determination. The grounds for objection shall be listed numerically and sequentially per property category.

(2) On Part B of the petition, for each separately and sequentially listed ground for objection, the petitioner shall separately identify the property for which the petitioner asserts the ground for objection. Each property shall be separately identified by property identification number, or in the case of Category J property by company identification number, or in the case of category D property by land class.

(3) On Part B of the petition, for each objection listed, the petitioner shall state the following:

(A) the change sought by the objection;

(B) the value determination alleged by petitioner to be inaccurate;

(C) the basis of the allegation that the value determination is inaccurate;

(D) the valued claimed by petitioner to be correct; and

(E) the documentary evidence provided in Part C of the petition, identified by title or description, that supports the objection.

(c) For purposes of this section, a value determination may include, but is not limited to:

(1) a sale utilized in the study;

(2) the sale's price of a property included in the study;

(3) construction quality;

(4) effective age;

(5) percent of depreciation;

(6) capitalization rate;

(7) market rent;

(8) expenses;

(9) gross rent multiplier;

(10) land value;

(11) land value per acre;

(12) type of lease;

(13) fencing expense, and other components; or

(14) other elements of an appraisal.

(d) For purposes of this section, a value determination does not include:

(1) the resulting ratio for a property, category or company reported by the comptroller as a finding; or

(2) the final market value for a property or company, or productivity value reported by the comptroller as a finding without identifying the specific basis or underlying inaccuracy in the appraisal that causes the value to be inaccurate.

(e) Multiple claims of inaccuracies in value determinations regarding the same property, company, or land class cannot be combined in the same ground for objection, but must be stated and listed as separate objections pursuant to this section.

(f) Multiple properties, companies or land classes cannot be combined for the same claim of an inaccuracy in a value determination, but must be stated and listed in separate objections.

(g) For each ground for objection identified on Part B of the petition, the petitioner must state on Part B of the petition, the relief sought with sufficient specificity such that the comptroller or an ALJ can grant the relief requested by making the change requested based solely on the petition.

(h) All documentary evidence submitted by petitioner shall be filed in Part C of the petition, organized and separated by cover sheets, with each cover sheet clearly identifying the property category, numbered ground for objection, and the property, company or land class as reported on Part B of the petition to which the evidence corresponds. If documents are included as evidence for more than one ground for objection, the documents may be submitted only once, but all property categories, grounds for objections, and properties, companies or land classes to which the documents correspond must be identified on the cover sheet. Separate documents must be labeled as separate exhibits.

(i) Self-report corrections. Self-report corrections are limited to changes in the comptroller's preliminary findings under Government Code, §403.302(g) that were caused by an error in a district's annual report of property value, by a clerical error in a district's local value made by the division, or by a correction or change in a school district's appraisal roll that occurred before the preliminary certification of the study findings. All self-report corrections must be asserted in sequentially numbered grounds for objection. Grounds for objection must be set forth by written requests and be supported by documentation as identified in this subsection.

(1) To seek a self-report correction regarding changes of values reflected in the School District Report of Property Value (Form 50-108), a petitioner must identify "SR" as the category identification, include a written request that the preliminary findings be revised in accordance with an updated School District Report of Property Value (Form 50-108), and identify and include with the protest the following documentation: School District Report of Property Value (Form 50-108) or documentation that provides substantially the same information set forth in School District Report of Property Value (Form 50-108) with a recap that includes a breakdown of value by category, a breakdown of exemptions and other value deductions, and a breakdown by land class of agricultural and timber land acreage and value. All values reflected on the documentation that differ from the division's preliminary findings will be considered to be changes sought by way of the protest.

(2) To seek a self-report correction regarding value lost due to school tax limitations, a petitioner must identify "SR" as the category identification, include a written request that the preliminary findings be revised in accordance with an updated Report on Value Lost Because of the School Tax Limitation on Homesteads of the Elderly/Disabled (Form 50-253), and identify and include with the protest the documentation listed in subparagraphs (A) and (B) of this paragraph. All values reflected on the documentation that differ from the division's preliminary findings will be considered to be changes sought by way of the protest.

(A) Report on Value Lost Because of the School Tax Limitation on Homesteads of the Elderly/Disabled (Form 50-253) or documentation that provides substantially the same information set forth in Report on Value Lost Because of the School Tax Limitation on Homesteads of the Elderly/Disabled (Form 50-253) and with a recap, if available, showing the total appraised value of residential homesteads subject to a tax ceiling, the total dollar amount of mandatory exemptions on residence homesteads subject to a tax ceiling, the total dollar amount of local optional exemptions on residence homesteads subject to a tax ceiling, the total taxable value of residence homesteads subject to a tax ceiling, and the total actual levy on residence homesteads subject to a tax ceiling; and

(B) a listing by account number in Excel®-compatible format of tax ceilings created in 2006 or a prior year and that still existed in the property value study (PVS) year, if a change or correction to such information is requested, including the year the ceiling was established, the ceiling in 2007, and the ceiling in the PVS year, if the total loss of all such combined accounts is different than that reported in the division's preliminary findings. If the total loss of all such combined accounts is not different than that reported in the division's preliminary findings, the listing identified in this subparagraph need not be submitted. This information is only required if a change or correction to such information is requested.

(3) To seek a self-report correction concerning value limitations provided by Tax Code, Chapter 313, a petitioner must identify "SR" as the category identification, include a written request that the preliminary findings be revised in accordance with an updated Report on Value Lost Because of Value Limitations Under Tax Code, Chapter 313 (Form 50-767), and identify and include with the protest the following documentation: Report on Value Lost Because of Value Limitations Under Tax Code, Chapter 313 (Form 50-767) with a listing by account number of the market value, exemptions, and taxable value of the property subject to the value limitation. All values reflected on the documentation that differ from the division's preliminary findings will be considered to be changes sought by way of the protest.

(4) To seek a self-report correction concerning value lost due to participation in tax increment financing, a petitioner must identify "SR" as the category identification, include a written request that the preliminary findings be revised in accordance with an updated Report on Value Lost Because of School District Participation in Tax Increment Financing (Form 50-755), and include with the protest the following documentation: Report on Value Lost Because of School District Participation in Tax Increment Financing (Form 50-755) with a listing of each property in the TIF zone identified by account number and showing the appraised and taxable value for the PVS year and appraised and taxable value for the zone's base year. All values reflected on the documentation that differ from the division's preliminary findings will be considered to be changes sought by way of the protest.

(5) To seek a self-report correction concerning a change or correction in deferred taxes pursuant to Tax Code, §33.06 or §33.065, if not otherwise included in a self-report correction under paragraph (1) of this subsection, a petitioner must identify "SR" as the category identification, include a written request that the preliminary findings be revised in accordance with an updated listing of deferred taxes, and include with the protest a listing by account of the unpaid deferred taxes that does not include penalties or interest. All values reflected on the documentation that differ from the division's preliminary findings will be considered to be changes sought by way of the protest.

(6) Notwithstanding paragraphs (1), (2), (3), (4), and (5) of this subsection, a petitioner may seek a self-report correction by identifying "SR" as the category identification, including a written request identifying findings sought to be revised, and identifying and including with the protest information necessary to support the requested corrections.

(j) The petition must contain a statement by the school district's or property owner's authorized agent or, if no agent has been designated, by the school district superintendent or the property owner as applicable, that, to the best of the person's knowledge, the statements contained in the petition and the evidence attached to the petition are true and correct.

Source Note: The provisions of this §9.4308 adopted to be effective July 19, 2021, 46 TexReg 4358