Tex.
Tax Code Section 25.23
Supplemental Appraisal Records
(a)
After submission of appraisal records, the chief appraiser shall prepare supplemental appraisal records listing:(1)
each taxable property the chief appraiser discovers that is not included in the records already submitted, including property that was omitted from an appraisal roll in a prior tax year;(2)
property on which the appraisal review board has not determined a protest at the time of its approval of the appraisal records; and(3)
property that qualifies for an exemption under Section 11.13 (Residence Homestead)(n) that was adopted by the governing body of a taxing unit after the date the appraisal records were submitted.(a-1)
This subsection applies only to the appraisal records for the 2023 tax year. The chief appraiser shall prepare supplemental appraisal records to account for the changes in law made by S.B. 2, Acts of the 88th Legislature, 2nd Called Session, 2023. This subsection expires December 31, 2024.(b)
Supplemental appraisal records shall be in the form prescribed by the comptroller and shall include the items required by Section 25.02 (Form and Content) of this code.(c)
As soon as practicable after determining the appraised value of a property listed in supplemental appraisal records, the chief appraiser shall deliver the notice required by Section 25.19 (Notice of Appraised Value), if applicable, and submit the records for review and determination of protest as provided by Section 25.22 (Submission for Review and Protest).(d)
Supplemental appraisal records are subject to review, protest, and appeal as provided by Chapters 41 (Local Review) and 42 (Judicial Review) of this code. However, a property owner must file a notice of protest within 30 days after the date notice is delivered as required by Section 25.19 (Notice of Appraised Value). If a property owner files a notice of protest, the appraisal review board shall hear and determine the protest within 30 days after the filing of the protest or as soon thereafter as practicable. If a property owner does not file a protest within the protest deadline, the appraisal review board shall complete its review of the supplemental appraisal records within 30 days after the protest deadline or as soon thereafter as practicable.(e)
The chief appraiser shall add supplemental appraisal records, as changed by the appraisal review board and approved by that board, to the appraisal roll for the district and certify the addition to the taxing units.
Source:
Section 25.23 — Supplemental Appraisal Records, https://statutes.capitol.texas.gov/Docs/TX/htm/TX.25.htm#25.23 (accessed Jun. 5, 2024).
