Texas Tax Code

§ 26.01 — SUBMISSION OF ROLLS TO TAXING UNITS

TX § 26.01Title 1. PROPERTY TAX CODE · Part D. APPRAISAL AND ASSESSMENT · Ch. 26. ASSESSMENT

Statute text

(a)By July 25, the chief appraiser shall prepare and certify to the assessor for each taxing unit participating in the district that part of the appraisal roll for the district that lists the property taxable by the unit. The part certified to the assessor is the appraisal roll for the unit. The chief appraiser shall consult with the assessor for each taxing unit and notify each unit in writing by April 1 of the form in which the roll will be provided to each unit. (a-1) If by July 20 the appraisal review board for an appraisal district has not approved the appraisal records for the district as required under Section 41.12, the chief appraiser shall not later than July 25 prepare and certify to the assessor for each taxing unit participating in the district an estimate of the taxable value of property in that taxing unit. Text of subsection as added by Acts 2025, 89th Leg., R.S., Ch. 338 (S.B. 4), Sec. 2.09 (a-2) This subsection applies only to the appraisal roll for a school district for the 2025 tax year. When the chief appraiser delivers the appraisal roll to the assessor for the school district, the chief appraiser shall include a provisional appraisal roll to account for the changes in law made by S.B. 4, Acts of the 89th Legislature, Regular Session, 2025. If the chief appraiser delivers a supplemental appraisal roll or correction to the appraisal roll to the assessor for the school district before the effective date of Article 1 of that Act, the chief appraiser shall include provisional appraisal roll entries to account for the changes in law made by that article. If Article 1 of that Act takes effect:

(1)on the effective date of that article, the provisional appraisal roll, as supplemented and corrected, becomes the appraisal roll for the school district; and

(2)as soon as practicable after the effective date of that article, the chief appraiser shall correct the school district's appraisal roll as necessary to finally account for the changes in law made by that article. Text of subsection as added by Acts 2025, 89th Leg., R.S., Ch. 340 (S.B. 23), Sec. 2.07 (a-2) This subsection applies only to the appraisal roll for a school district for the 2025 tax year. When the chief appraiser delivers the appraisal roll to the assessor for the school district, the chief appraiser shall include a provisional appraisal roll to account for the changes in law made by S.B. 23, Acts of the 89th Legislature, Regular Session, 2025. If the chief appraiser delivers a supplemental appraisal roll or correction to the appraisal roll to the assessor for the school district before the effective date of Article 1 of that Act, the chief appraiser shall include provisional appraisal roll entries to account for the changes in law made by that article. If Article 1 of that Act takes effect:

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Legislative history

Acts 2007, 80th Leg., R.S., Ch. 55 (S.B. 1405), Sec. 1, eff. January 1, 2008. Acts 2009, 81st Leg., R.S., Ch. 1328 (H.B. 3646), Sec. 85, eff. September 1, 2009. Acts 2019, 86th Leg., R.S., Ch. 944 (S.B. 2), Sec. 31, eff. January 1, 2020. Acts 2025, 89th Leg., R.S., Ch. 338 (S.B. 4), Sec. 2.09, eff. June 16, 2025. Acts 2025, 89th Leg., R.S., Ch. 340 (S.B. 23), Sec. 2.07, eff. June 16, 2025.