(a) The chief appraisers of two or more appraisal districts that have boundaries that include any part of the same territory shall enter into a written understanding that, with respect to the property located in the territory in which each of the districts has appraisal jurisdiction:
(1) permits each appraiser to have access to and use information appropriate to appraisals, including a record of an exemption application, rendition, or other property owner report;
(2) eliminates differences in the information in appraisal records of the districts, including information relating to ownership of property, the description of property, and the physical characteristics of property; and
(3) contains the form of a written advisory prescribed by the comptroller informing the owners of property that reports and other documents required of the owners must be filed with or sent to each appraisal district and that the owners should consider sending any other document relating to the property to each appraisal district.
(b) The advisory described by Subsection (a)(3) may be sent to a property owner having property appraised by each district when the notice of appraised value required by Section 25.19(a) is sent.
(c) The chief appraisers of appraisal districts described by Subsection (a) shall to the extent practicable coordinate their appraisal activities so as to encourage and facilitate the appraisal of the same property appraised by each district at the same value.
(d) If on May 1 all the chief appraisers of the appraisal districts described by Subsection (a) in which a parcel or item of property is located are not in agreement as to the appraised or market value of the property, on that date each of the chief appraisers shall enter as the appraised or market value of the property on the appraisal records of the appropriate appraisal district the lowest appraised or market value of the property as determined by any of the chief appraisers. If as a result of a protest, appeal, or other action the appraised or market value of the property is subsequently reduced in any of the appraisal districts, the chief appraiser shall notify each of the appraisal districts of the reduced appraised or market value. The chief appraiser of each appraisal district shall enter that reduced appraised or market value on the appraisal records as the appraised or market value of the property. If the appraised or market value is reduced in more than one appraisal district, each chief appraiser shall enter the lowest of those values on the appraisal records.
Added by Acts 1995, 74th Leg., ch. 186, § 1, eff. Jan. 1, 1996. Amended by Acts 1997, 75th Leg., ch. 1357, § 1, eff. Jan. 1, 1998; Acts 1999, 76th Leg., ch. 250, §§ 1, 2, eff. Jan. 1, 2000; Acts 2003, 78th Leg., ch. 455, § 1, eff. Jan. 1, 2004; Acts 2003, 78th Leg., ch. 1041, § 1(a), eff. Jan. 1, 2004.
Cross References:
Appraisals generally, see Sec. 23.01.
Appraisal card requirements, see Rule Sec. 9.3001.
Appraisal records of all property, see Rule Sec. 9.3004.
Appraisal records form and content, see Sec. 25.02.
Confidential information on renditions, see Sec. 22.27.
Exemption application requirements, see Sec. 11.43.
Homestead exemptions, see Sec. 11.13.
Notice of appraised value, see Sec. 25.19.
Property description, see Sec. 25.03.
Property identification system, see Rule Sec. 9.3014.
Property protest, see Sec. 41.41.
Protest to district court, see Sec. 42.01.
Uniform tax records system, see Rule Sec. 9.3002.
Notes:
Section 6.025(d) of the Texas Tax Code does not as a matter of law violate article VIII, section1(a) or (b) of the Texas Constitution nor does it violate article VIII, section 18(c) which provides that the legislature is to establish a single appraisal review board for an appraisal district and that the appraisal review board members reside in the appraisal district. Op. Tex. Att'y Gen.-GA 0317 (2005).
Section 6.025(d) is to be construed to require chief appraisers in overlapping appraisal districts to enter in the tax records both the lowest market value and the lowest appraised value. Op. Tex. Att'y Gen. GA-0283 (2004).
An appraisal district board may not contract with another board to designate a single appraisal review board to hear taxpayer protests about the appraisal of property located in areas common to both districts. Owners of "overlapping properties" may choose which of two or more review boards will hear their protest. A contract cannot impair the validity or force of any law, nor control the provisions of a statute. Letter Op. Tex. Att'y Gen. No. DM-98-022 (1998).
