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Texas Property Code 2015 Chapter 22 Subchapter A

Texas Property Tax Code

2015 Edition

Texas Comptroller of Public Accounts

The Texas Property Tax Code available on this website are current through the Regular Session of the 84th Legislature, June 2015. The Texas Constitution is current through the amendments approved by voters in November 2015.

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TITLE 1. PROPERTY TAX CODE
SUBTITLE D. APPRAISAL AND ASSESSMENT
CHAPTER 22. RENDITIONS AND OTHER REPORTS

SUBCHAPTER A. INFORMATION FROM TAXPAYER

                  

Sec. 22.01.  RENDITION GENERALLY.  (a)  Except as provided by Chapter 24, a person shall render for taxation all tangible personal property used for the production of income that the person owns or that the person manages and controls as a fiduciary on January 1.  A rendition statement shall contain:

(1)  the name and address of the property owner;

(2)  a description of the property by type or category;

(3)  if the property is inventory, a description of each type of inventory and a general estimate of the quantity of each type of inventory;

(4)  the physical location or taxable situs of the property;  and

(5)  the property owner’s good faith estimate of the market value of the property or, at the option of the property owner, the historical cost when new and the year of acquisition of the property.

(b)  When required by the chief appraiser, a person shall render for taxation any other taxable property that he owns or that he manages and controls as a fiduciary on January 1.

(c)  A person may render for taxation any property that he owns or that he manages and controls as a fiduciary on January 1, although he is not required to render it by Subsection (a) or (b) of this section.

(c-1)  In this section:

(1)  “Secured party” has the meaning assigned by Section 9.102, Business & Commerce Code.

(2)  “Security interest” has the meaning assigned by Section 1.201, Business & Commerce Code.

(c-2)  With the consent of the property owner, a secured party may render for taxation any property of the property owner in which the secured party has a security interest on January 1, although the secured party is not required to render the property by Subsection (a) or (b).  This subsection applies only to property that has a historical cost when new of more than $50,000.

(d)  A fiduciary who renders property shall indicate his fiduciary capacity and shall state the name and address of the owner.

(d-1)  A secured party who renders property under Subsection (c-2) shall indicate the party’s status as a secured party and shall state the name and address of the property owner.  A secured party is not liable for inaccurate information included on the rendition statement if the property owner supplied the information or for failure to timely file the rendition statement if the property owner failed to promptly cooperate with the secured party.  A secured party may rely on information provided by the property owner with respect to:

(1)  the accuracy of information in the rendition statement;

(2)  the appraisal district in which the rendition statement must be filed; and

(3)  compliance with any provisions of this chapter that require the property owner to supply additional information.

(e)  Notwithstanding Subsections (a) and (b), a person is not required to render for taxation cotton that:

(1)  the person manages and controls as a fiduciary;

(2)  is stored in a warehouse for which an exemption for cotton has been granted under Section 11.437;  and

(3)  the person intends to transport outside of the state within the time permitted by Article VIII, Section 1-j, of the Texas Constitution for cotton to qualify for an exemption under that section.

(f)  Notwithstanding Subsections (a) and (b), a rendition statement of a person who owns tangible personal property used for the production of income located in the appraisal district that, in the owner’s opinion, has an aggregate value of less than $20,000 is required to contain only:

(1)  the name and address of the property owner;

(2)  a general description of the property by type or category;  and

(3)  the physical location or taxable situs of the property.

(g)  A person’s good faith estimate of the market value of the property under Subsection (a)(5) is solely for the purpose of compliance with the requirement to render tangible personal property and is inadmissible in any subsequent protest, hearing, appeal, suit, or other proceeding under this title involving the property, except for:

(1)  a proceeding to determine whether the person complied with this section;

(2)  a proceeding under Section 22.29(b);  or

(3)  a protest under Section 41.41.

(h)  If the property that is the subject of the rendition is regulated by the Public Utility Commission of Texas, the Railroad Commission of Texas, the federal Surface Transportation Board, or the Federal Energy Regulatory Commission, the owner of the property is considered to have complied with the requirements of this section if the owner provides to the chief appraiser, on written request of the chief appraiser, a copy of the annual regulatory report covering the property and sufficient information to enable the chief appraiser to allocate the value of the property among the appropriate taxing units for which the appraisal district appraises property.

(i)  Subsection (a) does not apply to a property owner whose property is subject to appraisal by a third party retained by the appraisal district if the property owner provides information substantially equivalent to that required by Subsection (a) regarding the property directly to the third party appraiser.

(j)  Subsection (a) does not apply to property that is exempt from taxation.

(k)  Notwithstanding Subsections (a) and (b), an individual who has been granted or has applied for an exemption from taxation under Section 11.254 for a motor vehicle the individual owns is not required to render the motor vehicle for taxation.

(l)  If the information contained in the most recent rendition statement filed by a person in a prior tax year is accurate with respect to the current tax year, the person may comply with the requirements of Subsection (a) by filing a rendition statement on a form prescribed or approved by the comptroller under Section 22.24(c) on which the person has checked the appropriate box to affirm that the information continues to be complete and accurate.

(m)  Notwithstanding Subsections (a) and (b), a person is not required to render for taxation personal property appraised under Section 23.24.

Acts 1979, 66th Leg., p. 2249, ch. 841, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 1981, 67th Leg., 1st C.S., p. 134, ch. 13, Sec. 48, eff. Jan. 1, 1982;  Acts 1993, 73rd Leg., ch. 779, Sec. 4, eff. Jan. 1, 1994;  Acts 2003, 78th Leg., ch. 1173, Sec. 3, eff. Jan. 1, 2004;  Acts 2003, 78th Leg., ch. 1276, Sec. 15.001(b), eff. Sept. 1, 2003.

Amended by:

Acts 2005, 79th Leg., Ch. 941 (H.B. 809), Sec. 1, eff. January 1, 2006.

Acts 2007, 80th Leg., R.S., Ch. 602 (H.B. 264), Sec. 1, eff. January 1, 2008.

Acts 2007, 80th Leg., R.S., Ch. 842 (H.B. 1022), Sec. 2.

Acts 2009, 81st Leg., R.S., Ch. 87 (S.B. 1969), Sec. 27.002(33), eff. September 1, 2009.

Acts 2009, 81st Leg., R.S., Ch. 706 (H.B. 2814), Sec. 3, eff. January 1, 2010.

Acts 2011, 82nd Leg., R.S., Ch. 234 (H.B. 533), Sec. 1, eff. June 17, 2011.

Acts 2013, 83rd Leg., R.S., Ch. 1215 (S.B. 1508), Sec. 1, eff. January 1, 2014.

Acts 2013, 83rd Leg., R.S., Ch. 1259 (H.B. 585), Sec. 11, eff. January 1, 2014.

                  

Sec. 22.02.  RENDITION OF PROPERTY LOSING EXEMPTION DURING TAX YEAR OR FOR WHICH EXEMPTION APPLICATION IS DENIED.  (a)  If an exemption applicable to a property on January 1 terminates during the tax year, the person who owns or acquires the property on the date applicability of the exemption terminates shall render the property for taxation within 30 days after the date of termination.

(b)  If the chief appraiser denies an application for an exemption for property described by Section 22.01(a), the person who owns the property on the date the application is denied shall render the property for taxation in the manner provided by Section 22.01 within 30 days after the date of denial.

Acts 1979, 66th Leg., p. 2249, ch. 841, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 2003, 78th Leg., ch. 1173, Sec. 4, eff. Jan. 1, 2004.

                  

Sec. 22.03.  REPORT OF DECREASED VALUE.  (a)  A person who believes the appraised value of his property decreased during the preceding tax year for any reason other than normal depreciation may file an information report describing the property involved and stating the nature and cause of the decrease.

(b)  Except as provided by Subsection (d) of this section, before determining the appraised value of property that is the subject of a completed and timely filed report as provided by Subsection (a) of this section, the chief appraiser must view the property to verify any reported change in appraised value and its cause and nature.  The person who views the property shall note on the back of the property owner’s report his name, the date he viewed the property, and his determination of any decrease in appraised value and its cause and nature.

(c)  The chief appraiser shall deliver a written notice to the property owner of the determination made as provided by Subsection (b) of this section.

(d)  Before determining the appraised value of oil and gas property that is the subject of a completed and timely filed report as provided by Subsection (a) of this section, the chief appraiser must review the appraisal of the property to verify any reported change in appraised value and its cause and nature.  The person who reviews the appraisal of the property shall note on the back of the property owner’s report his name, the date he reviewed the appraisal of the property, and his determination of any decrease in appraised value and its cause and nature.

Acts 1979, 66th Leg., p. 2249, ch. 841, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 1981, 67th Leg., 1st C.S., p. 134, ch. 13, Sec. 49, eff. Jan. 1, 1982;   Acts 1985, 69th Leg., ch. 315, Sec. 1, 2, eff. Jan. 1, 1986.

                  

Sec. 22.04.  REPORT BY BAILEE, LESSEE, OR OTHER POSSESSOR.  (a)  When required by the chief appraiser, a person shall file a report listing the name and address of each owner of property that is in his possession or under his management on January 1 by bailment, lease, consignment, or other arrangement.

(b)  When required by the chief appraiser, a person who leases or otherwise provides space to another for storage of personal property shall file an information report stating the name and address of each person to whom he leased or otherwise provided storage space on January 1.

(c)  This section does not apply to a warehouse for which an exemption for cotton has been granted under Section 11.437.

(d)  This section does not apply to a motor vehicle that on January 1 is located at a place of business of a person who holds a wholesale motor vehicle auction general distinguishing number issued by the Texas Department of Motor Vehicles under Chapter 503, Transportation Code, for that place of business, and that:

(1)  has not acquired taxable situs under Section 21.02(a)(1) in a taxing unit that participates in the appraisal district because the vehicle is described by Section 21.02(d);

(2)  is offered for sale by a dealer who holds a dealer’s general distinguishing number issued by the Texas Department of Motor Vehicles under Chapter 503, Transportation Code, and whose inventory of motor vehicles is subject to taxation in the manner provided by Sections 23.121 and 23.122; or

(3)  is collateral possessed by a lienholder and offered for sale in foreclosure of a security interest.

Acts 1979, 66th Leg., p. 2249, ch. 841, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 1981, 67th Leg., 1st C.S., p. 134, ch. 13, Sec. 50, eff. Jan. 1, 1982;  Acts 1993, 73rd Leg., ch. 779, Sec. 5, eff. Jan. 1, 1994;  Acts 2003, 78th Leg., ch. 1276, Sec. 15.001(c), eff. Sept. 1, 2003.

Amended by:

Acts 2005, 79th Leg., Ch. 412 (S.B. 1652), Sec. 9, eff. September 1, 2005.

Acts 2009, 81st Leg., R.S., Ch. 933 (H.B. 3097), Sec. 3K.02, eff. September 1, 2009.

                  

Sec. 22.05.  RENDITION BY RAILROAD.  (a)  In addition to other reports required by Chapter 24 of this code, a railroad corporation shall render the property the railroad corporation owns or possesses as of January 1.

(b)  The rendition shall:

(1)  list all real property other than the property covered by Subdivision (2) of this subsection;

(2)  list the number of miles of railroad together with the market value per mile, which value shall include right-of-way, roadbed, superstructure, and all buildings and improvements used in the operation of the railroad;  and

(3)  list all personal property as required by Section 22.01 of this code.

Acts 1979, 66th Leg., p. 2249, ch. 841, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 1981, 67th Leg., 1st C.S., p. 134, ch. 13, Sec. 51, eff. Jan. 1, 1982.

                  

Sec. 22.07.  INSPECTION OF PROPERTY.  (a)  The chief appraiser or his authorized representative may enter the premises of a business, trade, or profession and inspect the property to determine the existence and market value of tangible personal property used for the production of income and having a taxable situs in the district.

(b)  An inspection under this section must be during normal business hours or at a time mutually agreeable to the chief appraiser or his representative and the person in control of the premises.

(c)  The chief appraiser may request, either in writing or by electronic means, that the property owner provide a statement containing supporting information indicating how the value rendered under Section 22.01(a)(5) was determined.  The statement must:

(1)  summarize information sufficient to identify the property, including:

(A)  the physical and economic characteristics relevant to the opinion of value, if appropriate;  and

(B)  the source of the information used;

(2)  state the effective date of the opinion of value;  and

(3)  explain the basis of the value rendered.  If the property owner is a business with 50 employees or less, the property owner may base the estimate of value on the depreciation schedules used for federal income tax purposes.

(d)  The property owner shall deliver the statement to the chief appraiser, either in writing or by electronic means, not later than the 21st day after the date the chief appraiser’s request is received.  The owner’s statement is solely for informational purposes and is not admissible in evidence in any subsequent protest, suit, appeal, or other proceeding under this title involving the property other than:

(1)  a proceeding to determine whether the property owner has complied with this section;

(2)  a proceeding under Section 22.29(b);  or

(3)  a protest under Section 41.41.

(e)  A statement provided under this section is confidential information and may not be disclosed, except as provided by Section 22.27.

(f)  Failure to comply with this section in a timely manner is considered to be a failure to timely render under Section 22.01 and penalties as described in Section 22.28 shall be applied by the chief appraiser.

Added by Acts 1981, 67th Leg., 1st C.S., p. 135, ch. 13, Sec. 52, eff. Jan. 1, 1982.  Amended by Acts 2003, 78th Leg., ch. 1173, Sec. 5, eff. Jan. 1, 2004.

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