Texas Tax Code

§ 25.02 — FORM AND CONTENT

TX § 25.02Title 1. PROPERTY TAX CODE · Part D. APPRAISAL AND ASSESSMENT · Ch. 25. LOCAL APPRAISAL

(a)The appraisal records shall be in the form prescribed by the comptroller and shall include:

(1)the name and address of the owner or, if the name or address is unknown, a statement that it is unknown;

(2)real property;

(3)separately taxable estates or interests in real property, including taxable possessory interests in exempt real property;

(4)personal property;

(5)the appraised value of land and, if the land is appraised as provided by Subchapter C, D, E, or H, Chapter 23, the market value of the land;

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Legislative history

Acts 2021, 87th Leg., R.S., Ch. 644 (H.B. 988), Sec. 10, eff. January 1, 2022.