Texas § 25.23 SUPPLEMENTAL APPRAISAL RECORDS.

Texas Statutes

§ 25.23 — SUPPLEMENTAL APPRAISAL RECORDS.

Texas § 25.23

Code TXTax Code

This text of Texas § 25.23 (SUPPLEMENTAL APPRAISAL RECORDS.) is published on Counsel Stack Legal Research, covering Texas primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Tex. Tax Code Code Ann. § 25.23 (2026).

Text

Sec. 25.23. SUPPLEMENTAL APPRAISAL RECORDS.

(a)After submission of appraisal records, the chief appraiser shall prepare supplemental appraisal records listing:

(1)each taxable property the chief appraiser discovers that is not included in the records already submitted, including property that was omitted from an appraisal roll in a prior tax year;

(2)property on which the appraisal review board has not determined a protest at the time of its approval of the appraisal records; and

(3)property that qualifies for an exemption under Section 11.13 (n) that was adopted by the governing body of a taxing unit after the date the appraisal records were submitted.

(b)Supplemental appraisal records shall be in the form prescribed by the comptroller and shall include the items required by Section

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Sec. 25.23. SUPPLEMENTAL APPRAISAL RECORDS. (a) After submission of appraisal records, the chief appraiser shall prepare supplemental appraisal records listing:
(1) each taxable property the chief appraiser discovers that is not included in the records already submitted, including property that was omitted from an appraisal roll in a prior tax year;
(2) property on which the appraisal review board has not determined a protest at the time of its approval of the appraisal records; and
(3) property that qualifies for an exemption under Section 11.13 (n) that was adopted by the governing body of a taxing unit after the date the appraisal records were submitted.
(b) Supplemental appraisal records shall be in the form prescribed by the comptroller and shall include the items required by Section 25.02 of this code.
(c) As soon as practicable after determining the appraised value of a property listed in supplemental appraisal records, the chief appraiser shall deliver the notice required by Section 25.19 , if applicable, and submit the records for review and determination of protest as provided by Section 25.22 .
(d) Supplemental appraisal records are subject to review, protest, and appeal as provided by Chapters 41 and 42 of this code. However, a property owner must file a notice of protest within 30 days after the date notice is delivered as required by Section 25.19 . If a property owner files a notice of protest, the appraisal review board shall hear and determine the protest within 30 days after the filing of the protest or as soon thereafter as practicable. If a property owner does not file a protest within the protest deadline, the appraisal review board shall complete its review of the supplemental appraisal records within 30 days after the protest deadline or as soon thereafter as practicable.
(e) The chief appraiser shall add supplemental appraisal records, as changed by the appraisal review board and approved by that board, to the appraisal roll for the district and certify the addition to the taxing units.

Todd C. Brennan and Valerie S. Smith, Frank Gallison and Nanette Gallison, Rebecca Hanley, Gordon Hiebert and Kimberly Hiebert, William Hood and Leonila Hood, Layne Kasper and Jessica Kasper, James Kitchen and Martha Kitchen v. City of Willow Park, Texas, Parker County Appraisal District, Parker County Appraisal Review Board, City of Aledo, Texas, and Larry Hammonds in His Official Capacity as Parker County Tax Assessor/Collector

(Court of Appeals of Texas, 2016)

Todd C. Brennan, Valerie S. Smith, Frank Gallison, Nanette Gallison, Rebecca Hanley, Gordon Hiebert, Kimberly Hiebert, William Hood, Leonila Hood, Layne Kasper, Jessica Kasper, James Kitchen, Martha Kitchen, Shaun Kretzschmar, Natalie Kretzschmar v. City of Willow Park, Texas City of Aledo, Texas Parker County Appraisal District Parker County Appraisal Review Board And Larry Hammonds

(Court of Appeals of Texas, 2012)

Legislative History

Acts 1979, 66th Leg., p. 2275, ch. 841, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1981, 67th Leg., 1st C.S., p. 162, ch. 13, Sec. 111, eff. Jan. 1, 1982; Acts 1983, 68th Leg., p. 4945, ch. 884, Sec. 2, eff. Jan. 1, 1984; Acts 1989, 71st Leg., ch. 796, Sec. 27, eff. Sept. 1, 1989; Acts 1991, 72nd Leg., ch. 836, Sec. 1.3, eff. Sept. 1, 1991; Acts 1991, 72nd Leg., 2nd C.S., ch. 6, Sec. 43, eff. Sept. 1, 1991; Acts 1999, 76th Leg., ch. 1199, Sec. 2, eff. June 18, 1999. Amended by: Acts 2015, 84th Leg., R.S., Ch. 465 (S.B. 1 ), Sec. 3, eff. June 15, 2015. Acts 2023, 88th Leg., 2nd C.S., Ch. 1 (S.B. 2 ), Sec. 6.01, eff. July 22, 2023.