Tex.
Tax Code 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 (Residence Homestead), or by May 1 or as soon thereafter as practicable in connection with any other property, the chief appraiser shall deliver a clear and understandable written notice to a property owner of the appraised value of the property owner’s property if:(1)
the appraised value of the property is greater than it was in the preceding year;(2)
the appraised value of the property is greater than the value rendered by the property owner;(3)
the property was not on the appraisal roll in the preceding year; or(4)
an exemption or partial exemption approved for the property for the preceding year was canceled or reduced for the current year.(b)
The chief appraiser shall separate real from personal property and include in the notice for each:(1)
a list of the taxing units in which the property is taxable;(2)
the appraised value of the property in the preceding year;(3)
the taxable value of the property in the preceding year for each taxing unit taxing the property;(4)
the appraised value of the property for the current year, the kind and amount of each exemption and partial exemption, if any, approved for the property for the current year and for the preceding year, and, if an exemption or partial exemption that was approved for the preceding year was canceled or reduced for the current year, the amount of the exemption or partial exemption canceled or reduced;(4-a)
a statement of whether the property qualifies for the circuit breaker limitation on appraised value provided by Section 23.231 (Circuit Breaker Limitation on Appraised Value of Real Property Other than Residence Homestead);(5)
in italic typeface, the following statement: “The Texas Legislature does not set the amount of your local taxes. Your property tax burden is decided by your locally elected officials, and all inquiries concerning your taxes should be directed to those officials”;(6)
a detailed explanation of the time and procedure for protesting the value;(7)
the date and place the appraisal review board will begin hearing protests;(8)
an explanation of the availability and purpose of an informal conference with the appraisal office before a hearing on a protest; and(9)
a brief explanation that the governing body of each taxing unit decides whether or not taxes on the property will increase and the appraisal district only determines the value of the property.(b)
The chief appraiser shall separate real from personal property and include in the notice for each:(1)
a list of the taxing units in which the property is taxable;(2)
the appraised value of the property in the preceding year;(3)
the taxable value of the property in the preceding year for each taxing unit taxing the property;(4)
the appraised value of the property for the current year, the kind and amount of each exemption and partial exemption, if any, approved for the property for the current year and for the preceding year, and, if an exemption or partial exemption that was approved for the preceding year was canceled or reduced for the current year, the amount of the exemption or partial exemption canceled or reduced;(5)
in italic typeface, the following statement: “The Texas Legislature does not set the amount of your local taxes. Your property tax burden is decided by your locally elected officials, and all inquiries concerning your taxes should be directed to those officials”;(6)
a detailed explanation of the time and procedure for protesting the value;(7)
the date and place the appraisal review board will begin hearing protests;(8)
an explanation of the availability and purpose of an informal conference with the appraisal office before a hearing on a protest; and(9)
a brief explanation that the governing body of each taxing unit decides whether or not taxes on the property will increase and the appraisal district only determines the value of the property.(b-1)
For real property, in addition to the information required by Subsection (b), the chief appraiser shall state in a notice required to be delivered under Subsection (a), the difference, expressed as a percent increase or decrease, as applicable, in the appraised value of the property for the current tax year as compared to the fifth tax year before the current tax year.(b-2)
Repealed by Acts 2019, 86th Leg., R.S., Ch. 944 (S.B. 2), Sec. 91(4), eff. January 1, 2020.(b-3)
This subsection applies only to an appraisal district described by Section 6.41 (Appraisal Review Board)(b-2). In addition to the information required by Subsection (b), the chief appraiser shall state in a notice of appraised value of property described by Section 6.425 (Special Appraisal Review Board Panels in Certain Districts)(b) that the property owner has the right to have a protest relating to the property heard by a special panel of the appraisal review board.(c)
In the case of the residence homestead of a person 65 years of age or older or disabled that is subject to the limitation on a tax increase over the preceding year for school tax purposes, the chief appraiser shall indicate on the notice that the preceding year’s taxes may not be increased.(d)
Failure to receive a notice required by this section does not affect the validity of the appraisal of the property, the imposition of any tax on the basis of the appraisal, the existence of any tax lien, the deadline for filing an application for a residence homestead exemption, or any proceeding instituted to collect the tax.(e)
The chief appraiser, with the approval of the appraisal district board of directors, may dispense with the notice required by Subsection (a)(1) if the amount of increase in appraised value is $1,000 or less.(f)
In the notice of appraised value for real property, the chief appraiser shall list separately:(1)
the market value of the land; and(2)
the total market value of the structures and other improvements on the property.(g)
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 (Residence Homestead), or by May 1 or as soon thereafter as practicable in connection with any other property, the chief appraiser shall deliver a written notice to the owner of each property not included in a notice required to be delivered under Subsection (a), if the property was reappraised in the current tax year, if the ownership of the property changed during the preceding year, or if the property owner or the agent of a property owner authorized under Section 1.111 (Representation of Property Owner) makes a written request for the notice. The chief appraiser shall separate real from personal property and include in the notice for each property:(1)
the appraised value of the property in the preceding year;(2)
the appraised value of the property for the current year and the kind of each partial exemption, if any, approved for the current year;(2-a)
a statement of whether the property qualifies for the circuit breaker limitation on appraised value provided by Section 23.231 (Circuit Breaker Limitation on Appraised Value of Real Property Other than Residence Homestead);(3)
a detailed explanation of the time and procedure for protesting the value; and(4)
the date and place the appraisal review board will begin hearing protests.(g)
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 (Residence Homestead), or by May 1 or as soon thereafter as practicable in connection with any other property, the chief appraiser shall deliver a written notice to the owner of each property not included in a notice required to be delivered under Subsection (a), if the property was reappraised in the current tax year, if the ownership of the property changed during the preceding year, or if the property owner or the agent of a property owner authorized under Section 1.111 (Representation of Property Owner) makes a written request for the notice. The chief appraiser shall separate real from personal property and include in the notice for each property:(1)
the appraised value of the property in the preceding year;(2)
the appraised value of the property for the current year and the kind of each partial exemption, if any, approved for the current year;(3)
a detailed explanation of the time and procedure for protesting the value; and(4)
the date and place the appraisal review board will begin hearing protests.(h)
A notice required by Subsection (a) or (g) must be in the form of a letter.(i)
Delivery with a notice required by Subsection (a) or (g) of a copy of the pamphlet published by the comptroller under Section 5.06 (Taxpayer Assistance Pamphlet) or a copy of the notice published by the chief appraiser under Section 41.70 (Public Notice of Protest and Appeal Procedures) is sufficient to comply with the requirement that the notice include the information specified by Subsection (b)(6) or (g)(3), as applicable.(j)
The chief appraiser shall include with a notice required by Subsection (a) or (g):(1)
a copy of a notice of protest form as prescribed by the comptroller under Section 41.44 (Notice of Protest)(d); and(2)
instructions for completing and mailing the form to the appraisal review board and requesting a hearing on the protest.(k)
Notwithstanding any other provision of this section, the chief appraiser may not deliver a written notice concerning property that is required to be rendered or reported under Chapter 22 (Renditions and Other Reports) until after the applicable deadline for filing the rendition statement or property report.(l)
In addition to the information required by Subsection (b), the chief appraiser shall include with a notice required by Subsection (a) a brief explanation of each total or partial exemption of property from taxation required or authorized by this title that is available to:(1)
a disabled veteran or the veteran’s surviving spouse or child;(2)
an individual who is 65 years of age or older or the individual’s surviving spouse;(3)
an individual who is disabled or the individual’s surviving spouse;(4)
the surviving spouse of a member of the armed services of the United States who is killed in action; or(5)
the surviving spouse of a first responder who is killed or fatally injured in the line of duty.(l-1)
A notice required by Subsection (a) or (g) must include the notice required by Section 26.04 (Submission of Roll to Governing Body; No-new-revenue and Voter-approval Tax Rates)(e-2).(m)
The chief appraiser may not deliver a corrected or amended notice of appraised value later than June 1 for property for which a person files a rendition statement or property report as required by Chapter 22 (Renditions and Other Reports) unless the purpose of the notice is to:(1)
include omitted property; or(2)
correct a clerical error.(n)
As soon as practicable after delivering a notice required by this section to a property owner, the chief appraiser shall post the notice on the appraisal district’s Internet website, if the appraisal district maintains a website, as part of the appraisal record pertaining to the property.(o)
A notice required under Subsection (a) or (g) to be delivered to the owner of real property other than a single-family residence that qualifies for an exemption under Section 11.13 (Residence Homestead) must include the following statement: "Under Section 23.231 (Circuit Breaker Limitation on Appraised Value of Real Property Other than Residence Homestead), Tax Code, for the 2024, 2025, and 2026 tax years, the appraised value of real property other than a residence homestead for ad valorem tax purposes may not be increased by more than 20 percent each year, with certain exceptions. The circuit breaker limitation provided under Section 23.231 (Circuit Breaker Limitation on Appraised Value of Real Property Other than Residence Homestead), Tax Code, expires December 31, 2026. Unless this expiration date is extended by the Texas Legislature, beginning in the 2027 tax year, the circuit breaker limitation provided under Section 23.231 (Circuit Breaker Limitation on Appraised Value of Real Property Other than Residence Homestead), Tax Code, will no longer be in effect and may result in an increase in ad valorem taxes imposed on real property previously subject to the limitation." This subsection expires December 31, 2027.
Source:
Section 25.19 — Notice of Appraised Value, https://statutes.capitol.texas.gov/Docs/TX/htm/TX.25.htm#25.19 (accessed Jun. 5, 2024).
