Tex.
Tax Code Section 25.195
Inspection by Property Owner
(a)
After the chief appraiser has submitted the appraisal records to the appraisal review board as provided by Section 25.22 (Submission for Review and Protest)(a), a property owner or the owner’s designated agent is entitled to inspect and copy the appraisal records relating to property of the property owner, together with supporting data, schedules, and, except as provided by Subsection (b), any other material or information held by the chief appraiser or required by Section 25.01 (Preparation of Appraisal Records)(c) to be provided to the appraisal district under a contract for appraisal services, including material or information obtained under Section 22.27 (Confidential Information), that is obtained or used in making appraisals for the appraisal records relating to that property.(a-1)
On request by a property owner or the designated agent of an owner, a chief appraiser shall provide electronically or by mail at the address designated by the property owner or agent, as applicable and in accordance with Section 1.085 (Electronic Delivery of Communication), a copy of the records, supporting data, schedules, and other material and information the owner or agent is entitled to inspect and copy under Subsection (a). A chief appraiser may not impose a fee for providing a copy of records, supporting data, schedules, or other material or information under this subsection.(b)
The owner of property other than vacant land or real property used for residential purposes or the owner’s agent may not inspect any material or information obtained under Section 22.27 (Confidential Information).(c)
A property owner or the designated agent of an owner whose property is appraised by a private appraisal firm under a contract for appraisal services with an appraisal district is entitled to inspect and copy, at the office of that firm, all information pertaining to the property that the firm considered in appraising the property, including information showing each method of appraisal used to determine the value of the property and all calculations, personal notes, correspondence, and working papers used in appraising the property. This subsection does not apply to information made confidential by Section 22.27 (Confidential Information), except that the property owner or agent is entitled to inspect and copy any information relating to the owner’s property, including otherwise confidential information.(c-1)
On request by a property owner or the designated agent of an owner, a private appraisal firm shall provide electronically or by mail at the address designated by the property owner or agent, as applicable and in accordance with Section 1.085 (Electronic Delivery of Communication), a copy of the information the owner or agent is entitled to inspect and copy under Subsection (c). A private appraisal firm may not impose a fee for providing a copy of information under this subsection.(d)
The appraisal firm shall make information covered by Subsection (c) available for inspection and copying by the owner or agent or provide the information as required by Subsection (c-1), as applicable, not later than the 15th day after the date the owner or agent delivers a written request to inspect or receive a copy of the information, unless the owner or agent agrees in writing to a later date.(e)
If an owner or agent states under oath in a document filed with an appraisal review board in connection with a proceeding initiated under Section 25.25 (Correction of Appraisal Roll) or Chapter 41 (Local Review) that the applicable appraisal firm has not complied with a request for inspection or copying under Subsection (c) or a request to receive a copy of information under Subsection (c-1) related to the property that is the subject of the proceeding, the board may not conduct a hearing on the merits of any claim relating to that property and may not approve the appraisal records relating to that property until the board determines in a hearing that:(1)
the appraisal firm has made the information available for inspection and copying as required by Subsection (c) or has provided the information as required by Subsection (c-1), as applicable; or(2)
the owner or agent has withdrawn the motion or protest that initiated the proceeding.
Source:
Section 25.195 — Inspection by Property Owner, https://statutes.capitol.texas.gov/Docs/TX/htm/TX.25.htm#25.195 (accessed Apr. 20, 2024).
