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Property Tax Errors Corrections Record 41.11

Sections 41.09, 41.10 and 41.11 – Clerical Errors (41.09), Correction of Records on Recommendation of the Chief Appraiser (41.10) and Notice to Property Owner of Change in Record (41.11)

These sections provide the appraisal review board and chief appraiser the option of revising the appraisal district records. Typical errors might be to add improvements not included, correct land size and correct building size. This type of clerical change occurs infrequently.

When either the appraisal review board (ARB) or appraisal district makes this type of change, the secretary of the appraisal review board must deliver written notice of the change to the property owner (or agent). The property owner must protest within 30 days if he disagrees with the proposed change.

Sec. 41.09. Clerical Errors.
At any time before approval of the appraisal records as provided by Section 41.12 of this code, the appraisal review board in writing may correct a clerical error in the records without referring the matter to the appraisal office if the correction will not affect the tax liability of a property owner and if the chief appraiser does not object in writing.

Sec. 41.10. Correction of Records on Recommendation of Chief Appraiser.
At any time before approval of the appraisal records as provided by Section 41.12 of this code, the chief appraiser may submit written recommendations to the appraisal review board for corrections in the records. If the board approves a recommended correction and it will not result in an increase in the tax liability of a property owner, the board may make the correction by written order.

Sec. 41.11. Notice to Property Owner of Change in Records.

(a) Not later than the date the appraisal review board approves the appraisal records as provided by Section 41.12, the secretary of the board shall deliver written notice to a property owner of any change in the records that is ordered by the board as provided by this subchapter and that will result in an increase in the tax liability of the property owner. An owner who receives a notice as provided by this section shall be entitled to protest such action as provided by Section 41.44(a)(2).
(b) The secretary shall include in the notice a brief explanation of the procedure for protesting the change.
(c) Failure to deliver notice to a property owner as required by this section nullifies the change in the records to the extent the change is applicable to that property owner.

Sec. 41.09. Clerical Errors.

At any time before approval of the appraisal records as provided by Section 41.12 of this code, the appraisal review board in writing may correct a clerical error in the records without referring the matter to the appraisal office if the correction will not affect the tax liability of a property owner and if the chief appraiser does not object in writing.

Cross References:
Correction of clerical or substantial error in appraisal roll, see Sec. 25.25.

Sec. 41.10. Correction of Records on Recommendation of Chief Appraiser.

At any time before approval of the appraisal records as provided by Section 41.12 of this code, the chief appraiser may submit written recommendations to the appraisal review board for corrections in the records. If the board approves a recommended correction and it will not result in an increase in the tax liability of a property owner, the board may make the correction by written order.

Cross References:
Correction of approved appraisal roll, see Sec. 25.25.
Correction that increases tax liability, see Sec. 41.11.

Sec. 41.11. Notice to Property Owner of Change in Records.

(a) Not later than the date the appraisal review board approves the appraisal records as provided by Section 41.12, the secretary of the board shall deliver written notice to a property owner of any change in the records that is ordered by the board as provided by this subchapter and that will result in an increase in the tax liability of the property owner. An owner who receives a notice as provided by this section shall be entitled to protest such action as provided by Section 41.44(a)(2).

(b) The secretary shall include in the notice a brief explanation of the procedure for protesting the change.

(c) Failure to deliver notice to a property owner as required by this section nullifies the change in the records to the extent the change is applicable to that property owner.

Amended by 1997 Tex. Laws., p. 2857, ch. 906, Sec. 13.

Cross References:
Protest procedures generally, see ch. 41, subch. C.
Presumption of delivery, see Sec. 1.07.

Notes:
Failure of prior property owners to assert lack of notice precludes subsequent owners from challenging the validity of past appraisals. Failure to deliver timely notices nullifies changes in appraisal rolls only with regard to the property owner at the time. Although the Tax Code authorizes notices of appeal by a “party other than a property owner,” the parties contemplated are the chief appraiser and other governmental entities. The tax payment requirement of Section 42.08 was upheld as a requirement to maintain an appeal. Houston Land & Cattle Co. v. Harris County Appraisal District, 104 S.W.3d 622 (Tex. App.-Houston [1st Dist.] 2003, pet. denied).

The chief appraiser’s notice of a reappraisal and increase in appraised value pursuant to an order of the appraisal review board granting a challenge must be sent prior to the statutory deadline otherwise any increase will have no effect in the assessment and collection of property taxes. Proper notice of an increased appraised value is a jurisdictional requirement that may be considered for the first time on appeal. Although notice of the reappraisal is required, this does not suggest that the taxpayer is entitled to be notified of or participate in the challenge hearing. Lamar County Appraisal District v. Campbell Soup Co., 93 S.W.3d 642 (Tex. App.-Texarkana 2002, no pet.).

These codes affect property owners across the state, in both larger and smaller counties including:

  • Brazoria County
  • Fort Bend County
  • Denton County
  • Travis County
  • Harris County
  • Williamson County
  • Tarrant County
  • Comal County
  • Chambers County
  • Val Verde County
  • Panola County
  • Brown County
  • Cobb County
  • Erath County
  • McLennan County
  • Hays County
  • Caldwell County

The Texas Property Tax Code applies to all property types in Texas including:

  • Power center
  • Greenhouse
  • Self-storage
  • Hospital
  • Single-tenant retail
  • Drugstore
  • Funeral home
  • Department store
  • Commercial building
  • Lodging

O’Connor & Associates offers property tax services to all property owners of all land uses across Texas.

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