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Appraisal And Assessment

Summaries

KP-0192
Ken Paxton

Property reappraisal procedures following a disaster|Tax year

KP-0210
Ken Paxton

Contractual assessment imposed by local government under Local Government Code chapter 399 is special assessment and treated as real estate taxes on the property

KP-0215
Ken Paxton

Homestead tax exemption establishing floor greater than amount set in Texas Constitution article VIII, § 1-b(e) - authority of home-rule municipality to adopt|Homestead tax exemption establishing floor greater than amount set in Texas Constitution article VIII § 1-b(e) - authority of home-rule city to adopt|Homestead tax exemption - $5,000 floor set in Texas Constitution article VIII § 1-b(e) may not be increased by home-rule municipality|Property tax exemption - chief appraiser determines individual's right to exemption and has duty to determine an exemption is inapplicable to extent it violates the law

GA-0091
Greg Abbott

Improvements, distinguishing from repairs for purposes of limit on value of senior's residence homestead for school-district taxation|Improvements, for purposes of cap on residence homestead's appraised value repairs made after natural disaster are and are not "ordinary maintenance"|Ordinary maintenance|Repair|Improvement|Improvements and repairs to residence homestead after natural disaster, valuing for purposes of statute limiting tax a school district may collect from senior and of statute capping appraised value|Residence homestead of senior, valuation may be increased to reflect value of improvements made following a natural disaster that damaged home; distinguishing between repairs and improvements

GA-0283
Greg Abbott

Overlapping appraisal districts must enter in the appraisal records the lowest value, appraised and market, for property in their shared jurisdictions|Property in overlapping appraisal districts, chief appraisers in the districts must enter the lowest appraised and market value for|Or

GA-0311
Greg Abbott

Appraisal protest hearings, an appraisal review board that has not received a written notice of protest for the property may not preschedule a hearing on the property’s appraisal

GA-0317
Greg Abbott

Taxation, statute requiring chief appraisers of overlapping appraisal districts to enter into their districts’ appraisal records the lowest appraised and market values from all the values determined by each appraisal district does not violate article VIII|Overlapping appraisal districts, statute requiring chief appraisers of overlapping appraisal districts to enter into their districts’ appraisal records the lowest appraised and market values from all the values determined by each appraisal district does n

GA-0375
Greg Abbott

Appraisal district board, assessor-collector is ineligible to serve as a nonvoting member if he or she marries an appraisal district employee who is engaged in the business of appraising property for compensation for use in proceedings under the Property Tax Code|Appraisal district employee who is engaged in the business of appraising property for compensation for use in Property Tax Code proceedings is not barred from employment in the appraisal district upon his or her marriage to the local county tax assessor-collector, who is a nonvoting member of the appraisal district board|Business

GA-0484
Greg Abbott

Taxation, personal property that is not required to be rendered for taxation is not thereby exempt from|Exemptions from taxation must be strictly construed and may not be raised by implication|Rendition requirement, a motor vehicle that need not be rendered under Tax Code section 22.01(k) is not thereby exempt from taxation

GA-0589
Greg Abbott

Designation of agent form under section 1.111 of the Property Tax Code, property tax consultant authorized to act on behalf of owner can sign|Other person|Authorized

GA-0627
Greg Abbott

Contract with an appraisal company that employs the chief appraiser’s son, whether the chief appraiser is disqualified on the basis of under Tax Code section 6.035(a) or whether such a contract is prohibited under Tax Code section 6.05(g)\r\n|Individual

GA-0631
Greg Abbott

Extended boundaries by operation of section \r\n6.02(b) of Tax Code, appraisal district retains authority to hear and determine pending corrective motions and taxpayer protests concerning property that relate to the 2007 or prior tax year in its |Code Construction Act’s general savings clause for appraisal districts with overlapping territory and tax years prior to 2008, operation of former section 6.025 of Tax Code is preserved by the|Corrective motions and taxpayer protests filed within the applicable deadlines concerning the appraisal of property for a tax year prior to 2008, appraisal district operating in its extended boundaries under former section 6.02(b) retains authority to hear and determine

GA-0665
Greg Abbott

Economic development, appraised property value limitation for maintenance & operation taxes, persons eligible to apply for|Economic development, value limitation for maintenance and operation taxes, persons eligible to apply for\r\n|Qualified property

GA-0681
Greg Abbott

Office must be physically located within the county for which the district is established unless it is a branch office or the appraisal district has entered an interlocal contract with another appraisal district|Appraisal district office must be physically located within the county for which the district is established unless it is a branch office or the appraisal district has entered an interlocal contract with another appraisal district

GA-0805
Greg Abbott

Storm damage, appraisal afterwards is determined by section 23.23(f)of the Tax Code if structure was \\"rendered uninhabitable or unusable\\"\r\n\r\nStorm damage, appraisal is dependent upon whether renovations may reasonably be said to constitute a \\"new improvement\\" under subsection (e) if structure was not rendered uninhabitable or unusable|Appraisal after storm damage is determined by section 23.23(f) of the Tax Code, if structure was \\"rendered uninhabitable or unusable\\"; dependent upon whether renovations may reasonably be said to constitute a \\"new improvement\\" under subsection (e) if structure was not rendered uninhabitable or unusable|Rendered uninhabitable or unusable

GA-0861
Greg Abbott

Ecological laboratory under Tax Code section 23.51, university ecological laboratory research plan and related annual report may not be sufficient by themselves to qualify land as an

GA-0943
Greg Abbott

Tax Code section 23.01(c), Legislature requires that chief appraiser, in appraising residence homestead, may not exclude from consideration the value of neighboring properties simply because they were subject to foreclosure sale under

GA-1015
Greg Abbott

Tax Code section 11.161, Comptroller\\'s interpretation of, that a cattle feedlot is engaged in the \\"production of farm or ranch products\\" is reasonable and does not contravene any statute

GA-1040
Greg Abbott

Tax Code subsection 6.06(j) requires that \\"payments made or due to be made by the taxing units\\" should be included in the excess-funds calculation and returned or credited back to the taxing units.|Tax Code section 6.06 permits amendments to the proposed budget of an appraisal district after the public hearing process and before final approval of the budget, and the fact that a particular line item is not \\"prepared in the proposed budget\\" by the deadline is not by itself fatal to the budget process.|Proposed salary increase that operates prospectively from the time of its proper authorization is likely not unconstitutional|An appraisal district\\'s participating taxing units may utilize Tax Code section 6.10 to disapprove the amendment of a budget by an appraisal district board.|An expenditure to which an appraisal district is bound is an expenditure that is obligated to be spent under Tax Code subsection 6.06(j).|obligated to be spent

DM-0094
Dan Morales

Tax abatement contract, county may not tax property as new property value upon expiration of|New property value|New property value, key to determining is whether county had power to tax the property the previous year|Notice and public hearing requirements for change in tax rate not activated unless proposed tax rate exceeds 103 percent of effective tax rate

DM-0220
Dan Morales

Change of use of agricultural land, tax assessor/collector's authority to determine to collect additional taxes and duty to notify landowner

DM-0355
Dan Morales

Taxation methods for calculating "net to land" in determining appraised value of open space land, constitutionality of|Comptroller's regulation regarding valuation methods for calculating "net to land" in determining appraised value of open space land, validity of|Valuation methods for calculating "net to land" in determining appraised value of open space land, constitutionality of|Open space land, constitutionality of valuation methods for calculating "net to land" in determining appraised value

DM-0438
Dan Morales

Equipment used to produce minerals on mineral leasehold estate, whether appraised as real property or personal property

DM-0462
Dan Morales

Appraisal district review board, ineligibility of certain former government officers and employees for appointment to|Officer|Employee|Taxing unit

DM-0490
Dan Morales

Pooled gas unit covering two taxing districts, taxation of royalty interests based on location of real property to which interests appertain rather than location of well

JC-0150
John Cornyn

Travel trailers, taxation as personal property does not violate "equal and uniform" taxation provision of Texas Constitution|Improvements to real property by lessee which may be removed by lessee at end of lease term classified as personal property

JC-0180
John Cornyn

Appraisal roll, petition to change in prior tax years based on failure to allocate value of business aircraft according to recently enacted statute|Business aircraft used outside the state, allocation of value that fairly reflects use in state and petition to change appraisal roll based on|Prospective application, in absence of express statement of legislative intent statutes are presumed to have|Taxable situs of business aircraft used outside the state|Business aircraft used outside of state, allocation of value required only if aircraft has acquired taxable situs in another state|Commerce Clause limitations on taxation of business aircraft used outside the state|Prospective application, statutes are presumed to have in absence of express statement of legislative intent

JC-0290
John Cornyn

Appraisal rolls, taxing unit may not enter into contingent fee contract with private corporation to locate property omitted from|Legal purpose, for-profit corporation may be organized for any|Property omitted from appraisal rolls, taxing unit may not enter into contingent fee contract with private corporation to locate|Tax ferret contract

JC-0424
John Cornyn

Tax appraisals, property owner's right of access to information prepared by private appraisal firm and used by appraisal district to establish taxable value of owner's property|Deregulation of electric utility industry, legislative policy making confidential competitively sensitive information does not affect utility property owner's right of access to information used by appraisal district or private appraisal firm to appraise |Information prepared by private appraisal firm and used by appraisal district to establish taxable value of property, property owner's right of access to

JC-0436
John Cornyn

Working interest in an oil and gas lease appertaining to surface property that crosses a county line, each county must separately determine the market value to the interest only as it pertains to surface property located in the county according to accepte|Working interest in an oil and gas lease appertaining to surface property that crosses a county line, each county must separately determine the market value to the interest only as it pertains to surface property located in the county according to accepted