Texas Tax Code

Sec. § 25.02
Form and Content


The appraisal records shall be in the form prescribed by the comptroller and shall include:


the name and address of the owner or, if the name or address is unknown, a statement that it is unknown;


real property;


separately taxable estates or interests in real property, including taxable possessory interests in exempt real property;


personal property;


the appraised value of land and, if the land is appraised as provided by Subchapter C, D, E, or H, Chapter 23 (Appraisal Methods and Procedures), the market value of the land;


the appraised value of improvements to land;


the appraised value of a separately taxable estate or interest in land;


the appraised value of personal property;


the kind of any partial exemption the owner is entitled to receive, whether the exemption applies to appraised or assessed value, and, in the case of an exemption authorized by Section 11.23 (Miscellaneous Exemptions), the amount of the exemption;


the tax year to which the appraisal applies; and


an identification of each taxing unit in which the property is taxable.


A mistake in the name or address of an owner does not affect the validity of the appraisal records, of any appraisal or tax roll based on them, or of the tax imposed. The mistake may be corrected as provided by this code.
Acts 1979, 66th Leg., p. 2270, ch. 841, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1981, 67th Leg., 1st C.S., p. 157, ch. 13, Sec. 98, eff. Jan. 1, 1982; Acts 1991, 72nd Leg., 2nd C.S., ch. 6, Sec. 41, eff. Sept. 1, 1991; Acts 1999, 76th Leg., ch. 631, Sec. 6, eff. Sept. 1, 1999.

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Jun. 7, 2021