Texas Tax Code

§ 25.19 — NOTICE OF APPRAISED VALUE

TX § 25.19Title 1. PROPERTY TAX CODE · Part D. APPRAISAL AND ASSESSMENT · Ch. 25. LOCAL APPRAISAL

Statute text

(a)By April 1 or as soon thereafter as practicable if the property is a single-family residence that qualifies for an exemption under Section 11.13, or by May 1 or as soon thereafter as practicable in connection with any other property, the chief appraiser shall deliver a clear and understandable written notice to a property owner of the appraised value of the property owner's property if:

(1)the appraised value of the property is greater than it was in the preceding year;

(2)the appraised value of the property is greater than the value rendered by the property owner;

(3)the property was not on the appraisal roll in the preceding year; or

(4)an exemption or partial exemption approved for the property for the preceding year was canceled or reduced for the current year. Text of subsection effective until January 01, 2027

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Legislative history

Acts 2005, 79th Leg., Ch. 412 (S.B. 1652), Sec. 11, eff. September 1, 2005. Acts 2005, 79th Leg., Ch. 412 (S.B. 1652), Sec. 12, eff. September 1, 2005. Acts 2005, 79th Leg., Ch. 1255 (H.B. 1984), Sec. 1, eff. January 1, 2006. Acts 2007, 80th Leg., R.S., Ch. 1106 (H.B. 3496), Sec. 1, eff. January 1, 2008. Acts 2007, 80th Leg., R.S., Ch. 1112 (H.B. 3630), Sec. 4, eff. January 1, 2008. Acts 2015, 84th Leg., R.S., Ch. 632 (S.B. 1420), Sec. 1, eff. January 1, 2016. Acts 2019, 86th Leg., R.S., Ch. 672 (S.B. 2060), Sec. 1, eff. January 1, 2020. Acts 2019, 86th Leg., R.S., Ch. 944 (S.B. 2), Sec. 29, eff. January 1, 2022. Acts 2019, 86th Leg., R.S., Ch. 944 (S.B. 2), Sec. 29, eff. January 1, 2021. Acts 2019, 86th Leg., R.S., Ch. 944 (S.B. 2), Sec. 91(4), eff. January 1, 2020. Acts 2021, 87th Leg., R.S., Ch. 209 (H.B. 2723), Sec. 2, eff. June 3, 2021. Acts 2021, 87th Leg., R.S., Ch. 644 (H.B. 988), Sec. 11, eff. January 1, 2022. Acts 2021, 87th Leg., R.S., Ch. 644 (H.B. 988), Sec. 12, eff. January 1, 2022. Acts 2023, 88th Leg., R.S., Ch. 768 (H.B. 4595), Sec. 24.001(35), eff. September 1, 2023. Acts 2023, 88th Leg., R.S., Ch. 1123 (H.B. 3273), Sec. 1, eff. January 1, 2024. Acts 2023, 88th Leg., 2nd C.S., Ch. 1 (S.B. 2), Sec. 4.04, eff. January 1, 2024. Acts 2023, 88th Leg., 2nd C.S., Ch. 1 (S.B. 2), Sec. 4.05, eff. January 1, 2027. Acts 2023, 88th Leg., 2nd C.S., Ch. 1 (S.B. 2), Sec. 4.06, eff. January 1, 2024.