Texas Tax Code

§ 25.25 — CORRECTION OF APPRAISAL ROLL

TX § 25.25Title 1. PROPERTY TAX CODE · Part D. APPRAISAL AND ASSESSMENT · Ch. 25. LOCAL APPRAISAL

Statute text

(a)Except as provided by Chapters 41 and 42 of this code and by this section, the appraisal roll may not be changed.

(b)The chief appraiser may change the appraisal roll at any time to correct a name or address, a determination of ownership, a description of property, multiple appraisals of a property, an erroneous denial or cancellation of any exemption authorized by Section 11.13 if the applicant or recipient is disabled or is 65 or older or an exemption authorized by Section 11.13(q), 11.131, or 11.22, or a clerical error or other inaccuracy as prescribed by board rule that does not increase the amount of tax liability. Before the 10th day after the end of each calendar quarter, the chief appraiser shall submit to the appraisal review board and to the board of directors of the appraisal district a written report of each change made under this subsection that decreases the tax liability of the owner of the property. The report must include:

(1)a description of each property; and

(2)the name of the owner of that property.

(c)The appraisal review board, on motion of the chief appraiser or of a property owner, may direct by written order changes in the appraisal roll for any of the five preceding years to correct:

(1)clerical errors that affect a property owner's liability for a tax imposed in that tax year;

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Legislative history

Acts 2005, 79th Leg., Ch. 1126 (H.B. 2491), Sec. 7, eff. September 1, 2005. Acts 2011, 82nd Leg., R.S., Ch. 103 (S.B. 1341), Sec. 1, eff. May 20, 2011. Acts 2011, 82nd Leg., R.S., Ch. 445 (S.B. 1404), Sec. 1, eff. June 17, 2011. Acts 2011, 82nd Leg., R.S., Ch. 660 (S.B. 1441), Sec. 1, eff. September 1, 2011. Acts 2011, 82nd Leg., R.S., Ch. 771 (H.B. 1887), Sec. 6, eff. September 1, 2011. Acts 2011, 82nd Leg., R.S., Ch. 793 (H.B. 2220), Sec. 1, eff. June 17, 2011. Acts 2013, 83rd Leg., R.S., Ch. 161 (S.B. 1093), Sec. 19.002, eff. September 1, 2013. Acts 2017, 85th Leg., R.S., Ch. 65 (S.B. 945), Sec. 1, eff. May 22, 2017. Acts 2017, 85th Leg., R.S., Ch. 768 (S.B. 2242), Sec. 2, eff. June 12, 2017. Acts 2017, 85th Leg., R.S., Ch. 939 (S.B. 1767), Sec. 1, eff. January 1, 2018. Acts 2019, 86th Leg., R.S., Ch. 943 (H.B. 3), Sec. 3.091, eff. September 1, 2019. Acts 2019, 86th Leg., R.S., Ch. 1102 (H.B. 2159), Sec. 1, eff. June 14, 2019. Acts 2021, 87th Leg., R.S., Ch. 533 (S.B. 63), Sec. 15, eff. September 1, 2021. Acts 2021, 87th Leg., R.S., Ch. 614 (S.B. 1421), Sec. 1, eff. September 1, 2021.