Section 25.19 - [See Note] Notice Of Appraised Value(a) By April 1 or as soon thereafter as practicable if the property is a single-family residence that qualifies for an exemption under Section 11.13, or by May 1 or as soon thereafter as practicable in connection with any other property, the chief appraiser shall deliver a clear and understandable written notice to a property owner of the appraised value of the property owner's property if: (1) the appraised value of the property is greater than it was in the preceding year; (2) the appraised value of the property is greater than the value rendered by the property owner; (3) the property was not on the appraisal roll in the preceding year; or (4) an exemption or partial exemption approved for the property for the preceding year was canceled or reduced for the current year. (b) The chief appraiser shall separate real from personal property and include in the notice for each: (1) a list of the taxing units in which the property is taxable; (2) the appraised value of the property in the preceding year; (3) the taxable value of the property in the preceding year for each taxing unit taxing the property; (4) the appraised value of the property for the current year, the kind and amount of each exemption and partial exemption, if any, approved for the property for the current year and for the preceding year, and, if an exemption or partial exemption that was approved for the preceding year was canceled or reduced for the current year, the amount of the exemption or partial exemption canceled or reduced; (4-a)[See Note for contingency]
[Expires 1/1/2027]
a statement of whether the property qualifies for the circuit breaker limitation on appraised value provided by Section 23.231; (5) in italic typeface, the following statement: "The Texas Legislature does not set the amount of your local taxes. Your property tax burden is decided by your locally elected officials, and all inquiries concerning your taxes should be directed to those officials"; (6) a detailed explanation of the time and procedure for protesting the value; (7) the date and place the appraisal review board will begin hearing protests; (8) an explanation of the availability and purpose of an informal conference with the appraisal office before a hearing on a protest; and (9) a brief explanation that the governing body of each taxing unit decides whether or not taxes on the property will increase and the appraisal district only determines the value of the property. (b-1) For real property, in addition to the information required by Subsection (b), the chief appraiser shall state in a notice required to be delivered under Subsection (a), the difference, expressed as a percent increase or decrease, as applicable, in the appraised value of the property for the current tax year as compared to the fifth tax year before the current tax year.(b-2) [Repealed by 2019 amendment.](b-3) This subsection applies only to an appraisal district described by Section 6.41(b-2). In addition to the information required by Subsection (b), the chief appraiser shall state in a notice of appraised value of property described by Section 6.425(b) that the property owner has the right to have a protest relating to the property heard by a special panel of the appraisal review board. (b-4) Subsection (b)(5) applies only to a notice of appraised value required to be delivered by the chief appraiser of an appraisal district established in a county with a population of less than 120,000. This subsection expires January 1, 2022. (c) In the case of the residence homestead of a person 65 years of age or older or disabled that is subject to the limitation on a tax increase over the preceding year for school tax purposes, the chief appraiser shall indicate on the notice that the preceding year's taxes may not be increased.(d) Failure to receive a notice required by this section does not affect the validity of the appraisal of the property, the imposition of any tax on the basis of the appraisal, the existence of any tax lien, the deadline for filing an application for a residence homestead exemption, or any proceeding instituted to collect the tax.(e) The chief appraiser, with the approval of the appraisal district board of directors, may dispense with the notice required by Subsection (a)(1) if the amount of increase in appraised value is $1,000 or less.(f) In the notice of appraised value for real property, the chief appraiser shall list separately: (1) the market value of the land; and(2) the total market value of the structures and other improvements on the property.(g) By April 1 or as soon thereafter as practicable if the property is a single-family residence that qualifies for an exemption under Section 11.13, or by May 1 or as soon thereafter as practicable in connection with any other property, the chief appraiser shall deliver a written notice to the owner of each property not included in a notice required to be delivered under Subsection (a), if the property was reappraised in the current tax year, if the ownership of the property changed during the preceding year, or if the property owner or the agent of a property owner authorized under Section 1.111 makes a written request for the notice. The chief appraiser shall separate real from personal property and include in the notice for each property:(1) the appraised value of the property in the preceding year;(2) the appraised value of the property for the current year and the kind of each partial exemption, if any, approved for the current year;(2-a)[See Note for contingency]
[Expires 1/1/2027]
a statement of whether the property qualifies for the circuit breaker limitation on appraised value provided by Section 23.231; (3) a detailed explanation of the time and procedure for protesting the value; and(4) the date and place the appraisal review board will begin hearing protests.(h) A notice required by Subsection (a) or (g) must be in the form of a letter.(i) Delivery with a notice required by Subsection (a) or (g) of a copy of the pamphlet published by the comptroller under Section 5.06 or a copy of the notice published by the chief appraiser under Section 41.70 is sufficient to comply with the requirement that the notice include the information specified by Subsection (b)(6) or (g)(3), as applicable. (j) The chief appraiser shall include with a notice required by Subsection (a) or (g): (1) a copy of a notice of protest form as prescribed by the comptroller under Section 41.44(d); and(2) instructions for completing and mailing the form to the appraisal review board and requesting a hearing on the protest.(k) Notwithstanding any other provision of this section, the chief appraiser may not deliver a written notice concerning property that is required to be rendered or reported under Chapter 22 until after the applicable deadline for filing the rendition statement or property report.(l) In addition to the information required by Subsection (b), the chief appraiser shall include with a notice required by Subsection (a) a brief explanation of each total or partial exemption of property from taxation required or authorized by this title that is available to: (1) a disabled veteran or the veteran's surviving spouse or child; (2) an individual who is 65 years of age or older or the individual's surviving spouse; (3) an individual who is disabled or the individual's surviving spouse; (4) the surviving spouse of a member of the armed services of the United States who is killed in action; or (5) the surviving spouse of a first responder who is killed or fatally injured in the line of duty. (l-1) A notice required by Subsection (a) or (g) must include the notice required by Section 26.04(e-2). (n) As soon as practicable after delivering a notice required by this section to a property owner, the chief appraiser shall post the notice on the appraisal district's Internet website, if the appraisal district maintains a website, as part of the appraisal record pertaining to the property. (o)[See Note for contingency]
A notice required under Subsection (a) or (g) to be delivered to the owner of real property other than a single-family residence that qualifies for an exemption under Section 11.13 must include the following statement: "Under Section 23.231, Tax Code, for the 2024, 2025, and 2026 tax years, the appraised value of real property other than a residence homestead for ad valorem tax purposes may not be increased by more than 20 percent each year, with certain exceptions. The circuit breaker limitation provided under Section 23.231, Tax Code, expires December 31, 2026. Unless this expiration date is extended by the Texas Legislature, beginning in the 2027 tax year, the circuit breaker limitation provided under Section 23.231, Tax Code, will no longer be in effect and may result in an increase in ad valorem taxes imposed on real property previously subject to the limitation." This subsection expires December 31, 2027. Amended by Acts 2023SP2, Texas Acts of the 88th Leg.- Second Special Session, ch. TBD,Sec. 4.05, eff. 1/1/2027 if the constitutional amendment proposed by H.J.R. 2, 88th Legislature, 2nd Called Session, 2023, is approved by the voters..Amended by Acts 2023SP2, Texas Acts of the 88th Leg.- Second Special Session, ch. TBD,Sec. 4.06, eff. 1/1/2024 if the constitutional amendment proposed by H.J.R. 2, 88th Legislature, 2nd Called Session, 2023, is approved by the voters..Amended by Acts 2023SP2, Texas Acts of the 88th Leg.- Second Special Session, ch. TBD,Sec. 4.04, eff. 1/1/2024 if the constitutional amendment proposed by H.J.R. 2, 88th Legislature, 2nd Called Session, 2023, is approved by the voters..Amended by Acts 2023, Texas Acts of the 88th Leg.- Regular Session, ch. 1123,Sec. 1, eff. 1/1/2024.Amended by Acts 2021, Texas Acts of the 87th Leg. - Regular Session, ch. 644,Sec. 12, eff. 1/1/2022.Amended by Acts 2021, Texas Acts of the 87th Leg. - Regular Session, ch. 644,Sec. 11, eff. 1/1/2022.Amended by Acts 2021, Texas Acts of the 87th Leg. - Regular Session, ch. 209,Sec. 2, eff. 6/3/2021.Amended by Acts 2019, Texas Acts of the 86th Leg.- Regular Session, ch. 944,Sec. 29, eff. 1/1/2021 and 1/1/2022.Amended by Acts 2019, Texas Acts of the 86th Leg.- Regular Session, ch. 944,Sec. 91, eff. 1/1/2020.Amended by Acts 2019, Texas Acts of the 86th Leg.- Regular Session, ch. 672,Sec. 1, eff. 1/1/2020.Amended by Acts 2015, Texas Acts of the 84th Leg. - Regular Session, ch. 632,Sec. 1, eff. 1/1/2016.Amended By Acts 2007, 80th Leg., R.S., Ch. 1106, Sec. 1, eff. 1/1/2008.Amended By Acts 2007, 80th Leg., R.S., Ch. 1112, Sec. 4, eff. 1/1/2008.Amended By Acts 2005, 79th Leg., Ch. 1255, Sec. 1, eff. 1/1/2006.Amended By Acts 2005, 79th Leg., Ch. 412, Sec. 11, eff. 9/1/2005.Amended By Acts 2005, 79th Leg., Ch. 412, Sec. 12, eff. 9/1/2005.Amended By Acts 2003, 78th Leg., ch. 1173, Sec. 10, eff. 1/1/2004.Amended By Acts 1999, 76th Leg., ch. 1358, Sec. 4, eff. 1/1/2000Amended By Acts 1999, 76th Leg., ch. 1517, Sec. 1, eff. 1/1/2000Amended By Acts 1997, 75th Leg., ch. 1039, Sec. 24, eff. 1/1/1998Amended By Acts 1991, 72nd Leg., ch. 836, Sec. 2.1, eff. 1/1/1992Amended By Acts 1990, 71st Leg., 6th C.S., ch. 12, Sec. 2(32), eff. 9/6/1990Amended By Acts 1989, 71st Leg., ch. 784, Sec. 1, eff. 1/1/1990Amended By Acts 1989, 71st Leg., ch. 745, Sec. 1, eff. 9/1/1989Amended By Acts 1989, 71st Leg., ch. 796, Sec. 24, eff. 9/1/1989Amended By Acts 1987, 70th Leg., ch. 947, Sec. 11, eff. 1/1/1988Amended By Acts 1987, 70th Leg., ch. 185, Sec. 2, eff. 1/1/1987 Acts 1979, 66th Leg., p. 2274, ch. 841, Sec. 1, eff. 1/1/1982.Amended by Acts 1981, 67th Leg., 1st C.S., p. 159, ch. 13, Sec. 107, 162, eff. 1/1/1982