Texas Tax Code

§ 5.07 — PROPERTY TAX FORMS AND RECORDS SYSTEMS

TX § 5.07Title 1. PROPERTY TAX CODE · Part B. PROPERTY TAX ADMINISTRATION · Ch. 5. STATE ADMINISTRATION

Statute text

(a)The comptroller shall prescribe the contents of all forms necessary for the administration of the property tax system and on request shall furnish sufficient copies of model forms of each type to the appropriate local officials. The comptroller may require reimbursement for the costs of printing and distributing the forms.

(b)The comptroller shall make the contents of the forms uniform to the extent practicable but may prescribe or approve additional or substitute forms for special circumstances.

(c)The comptroller shall also prescribe a uniform record system to be used by all appraisal districts for the purpose of submitting data to be used in the studies required by Section 5.10 of this code and by Section 403.302, Government Code. The record system shall include a compilation of information concerning sales of real property within the boundaries of the appraisal district. The sales information maintained in the uniform record system shall be submitted annually in a form prescribed by the comptroller.

(d)A property tax form that requires a signature may be signed by means of an electronically captured handwritten signature.

(e)A property tax form is not invalid or unenforceable solely because the form is a photocopy, facsimile, or electronic copy of the original.

(f)The comptroller shall prescribe tax rate calculation forms to be used by the designated officer or employee of each taxing unit to calculate and submit the no-new-revenue tax rate and the voter-approval tax rate for the taxing unit as required by Chapter 26. Text of subsection as amended by Acts 2025, 89th Leg., R.S., Ch. 107 (H.B. 3093), Sec. 1

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Legislative history

Acts 2009, 81st Leg., R.S., Ch. 288 (H.B. 8), Sec. 5, eff. January 1, 2010. Acts 2015, 84th Leg., R.S., Ch. 481 (S.B. 1760), Sec. 2, eff. January 1, 2016. Acts 2019, 86th Leg., R.S., Ch. 944 (S.B. 2), Sec. 10, eff. January 1, 2020. Acts 2023, 88th Leg., R.S., Ch. 1128 (H.B. 4456), Sec. 1, eff. January 1, 2024. Acts 2025, 89th Leg., R.S., Ch. 107 (H.B. 3093), Sec. 1, eff. May 24, 2025. Acts 2025, 89th Leg., R.S., Ch. 181 (S.B. 1023), Sec. 1, eff. January 1, 2026.