Texas Tax Code

Sec. § 5.07
Property Tax Forms and Records Systems


(a)

The comptroller shall prescribe the contents of all forms necessary for the administration of the property tax system and on request shall furnish sufficient copies of model forms of each type to the appropriate local officials. The comptroller may require reimbursement for the costs of printing and distributing the forms.

(b)

The comptroller shall make the contents of the forms uniform to the extent practicable but may prescribe or approve additional or substitute forms for special circumstances.

(c)

The comptroller shall also prescribe a uniform record system to be used by all appraisal districts for the purpose of submitting data to be used in the studies required by Section 5.10 (Ratio Studies) of this code and by Section 403.302 (Determination of School District Property Values), Government Code. The record system shall include a compilation of information concerning sales of real property within the boundaries of the appraisal district. The sales information maintained in the uniform record system shall be submitted annually in a form prescribed by the comptroller.

(d)

A property tax form that requires a signature may be signed by means of an electronically captured handwritten signature.

(e)

A property tax form is not invalid or unenforceable solely because the form is a photocopy, facsimile, or electronic copy of the original.

(f)

The comptroller shall prescribe tax rate calculation forms to be used by the designated officer or employee of each:

(1)

taxing unit other than a school district to calculate and submit the no-new-revenue tax rate and the voter-approval tax rate for the taxing unit as required by Chapter 26 (Assessment); and

(2)

school district to:

(A)

calculate and submit the no-new-revenue tax rate and the voter-approval tax rate for the district as required by Chapter 26 (Assessment); and

(B)

submit the rate to maintain the same amount of state and local revenue per weighted student that the district received in the school year beginning in the preceding tax year as required by Chapter 26 (Assessment).

(g)

The forms described by Subsection (f) must be in an electronic format and:

(1)

have blanks that can be filled in electronically;

(2)

be capable of being certified by the designated officer or employee after completion as accurately calculating the applicable tax rates and using values that are the same as the values shown in, as applicable:

(A)

the taxing unit’s certified appraisal roll; or

(B)

the certified estimate of taxable value of property in the taxing unit prepared under Section 26.01 (Submission of Rolls to Taxing Units)(a-1); and

(3)

be capable of being electronically incorporated into the property tax database maintained by each appraisal district under Section 26.17 (Database of Property-tax-related Information) and submitted electronically to the county assessor-collector of each county in which all or part of the territory of the taxing unit is located.

(h)

For purposes of Subsections (f) and (g), the comptroller shall use the forms published on the comptroller’s Internet website as of January 1, 2019, modified as necessary to comply with the requirements of this section. The comptroller shall update the forms as necessary to reflect formatting or other nonsubstantive changes.

(i)

The comptroller may revise the forms to reflect substantive changes other than those described by Subsection (h) or on receipt of a request in writing. A revision under this subsection must be approved by the agreement of a majority of the members of a committee selected by the comptroller who are present at a committee meeting at which a quorum is present. The members of the committee must represent, equally, taxpayers, taxing units or persons designated by taxing units, and assessors. In the case of a revision for which the comptroller receives a request in writing, the person requesting the revision shall pay the costs of mediation if the comptroller determines that mediation is required.

(j)

A meeting of the committee held under Subsection (i) is not subject to the requirements of Chapter 551 (Open Meetings), Government Code.
Acts 1979, 66th Leg., p. 2222, ch. 841, Sec. 1, eff. Jan. 1, 1980. Amended by Acts 1991, 72nd Leg., 2nd C.S., ch. 6, Sec. 4, eff. Sept. 1, 1991; Acts 2003, 78th Leg., ch. 1183, Sec. 4, eff. June 20, 2003.
Amended by:
Acts 2009, 81st Leg., R.S., Ch. 288 (H.B. 8), Sec. 5, eff. January 1, 2010.
Acts 2015, 84th Leg., R.S., Ch. 481 (S.B. 1760), Sec. 2, eff. January 1, 2016.
Acts 2019, 86th Leg., R.S., Ch. 944 (S.B. 2), Sec. 10, eff. January 1, 2020.
Source

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Jun. 7, 2021