Tax Code §25.19

In force on Jan 01, 2027 · this text took effect Jan 01, 2027 · same as today's text

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.

History: Text of subsection effective until January 01, 2027 Text of subsection effective on January 01, 2027 Text of subsection effective until January 01, 2027 Text of subsection effective on January 01, 2027 Acts 1979, 66th Leg., p. 2274, ch. 841, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1981, 67th Leg., 1st C.S., p. 159, ch. 13, Sec. 107, 162, eff. Jan. 1, 1982; Acts 1987, 70th Leg., ch. 185, Sec. 2, eff. Jan. 1, 1987; Acts 1987, 70th Leg., ch. 947, Sec. 11, eff. Jan. 1, 1988; Acts 1989, 71st Leg., ch. 745, Sec. 1, eff. Sept. 1, 1989; Acts 1989, 71st Leg., ch. 784, Sec. 1, eff. Jan. 1, 1990; Acts 1989, 71st Leg., ch. 796, Sec. 24, eff. Sept. 1, 1989; Acts 1990, 71st Leg., 6th C.S., ch. 12, Sec. 2(32), eff. Sept. 6, 1990; Acts 1991, 72nd Leg., ch. 836, Sec. 2.1, eff. Jan. 1, 1992; Acts 1997, 75th Leg., ch. 1039, Sec. 24, eff. Jan. 1, 1998; Acts 1999, 76th Leg., ch. 1358, Sec. 4, eff. Jan. 1, 2000; Acts 1999, 76th Leg., ch. 1517, Sec. 1, eff. Jan. 1, 2000; Acts 2003, 78th Leg., ch. 1173, Sec. 10, eff. Jan. 1, 2004. Amended by: Acts 2005, 79th Leg., Ch. 412 (S.B. 1652 ), Sec. 11, eff. September 1, 2005. Acts 2005, 79th Leg., Ch. 412 (S.B. 1652 ), Sec. 12, eff. September 1, 2005. Acts 2005, 79th Leg., Ch. 1255 (H.B. 1984 ), Sec. 1, eff. January 1, 2006. Acts 2007, 80th Leg., R.S., Ch. 1106 (H.B. 3496 ), Sec. 1, eff. January 1, 2008. Acts 2007, 80th Leg., R.S., Ch. 1112 (H.B. 3630 ), Sec. 4, eff. January 1, 2008. Acts 2015, 84th Leg., R.S., Ch. 632 (S.B. 1420 ), Sec. 1, eff. January 1, 2016. Acts 2019, 86th Leg., R.S., Ch. 672 (S.B. 2060 ), Sec. 1, eff. January 1, 2020. Acts 2019, 86th Leg., R.S., Ch. 944 (S.B. 2 ), Sec. 29, eff. January 1, 2022. Acts 2019, 86th Leg., R.S., Ch. 944 (S.B. 2 ), Sec. 29, eff. January 1, 2021. Acts 2019, 86th Leg., R.S., Ch. 944 (S.B. 2 ), Sec. 91(4), eff. January 1, 2020. Acts 2021, 87th Leg., R.S., Ch. 209 (H.B. 2723 ), Sec. 2, eff. June 3, 2021. Acts 2021, 87th Leg., R.S., Ch. 644 (H.B. 988 ), Sec. 11, eff. January 1, 2022. Acts 2021, 87th Leg., R.S., Ch. 644 (H.B. 988 ), Sec. 12, eff. January 1, 2022. Acts 2023, 88th Leg., R.S., Ch. 768 (H.B. 4595 ), Sec. 24.001(35), eff. September 1, 2023. Acts 2023, 88th Leg., R.S., Ch. 1123 (H.B. 3273 ), Sec. 1, eff. January 1, 2024. Acts 2023, 88th Leg., 2nd C.S., Ch. 1 (S.B. 2 ), Sec. 4.04, eff. January 1, 2024. Acts 2023, 88th Leg., 2nd C.S., Ch. 1 (S.B. 2 ), Sec. 4.05, eff. January 1, 2027. Acts 2023, 88th Leg., 2nd C.S., Ch. 1 (S.B. 2 ), Sec. 4.06, eff. January 1, 2024.

Source: the Legislature's file server, seen Nov 08, 2026.

Every version on file

Effective Jan 01, 2027 · seen Nov 2026–Nov 2026

Attorney General opinions that cite it

GA-0311 (Sep 20, 2004): Whether an appraisal review board may schedule a hearing on a property tax protest and notify the property owner of the hearing time before the property owner has filed a written notice of protest
GA-0283 (Jun 17, 2004): Whether Tax Code section 6.025(d) requires chief appraisers in overlapping appraisal districts to enter on the tax roll either the property’s lowest market value or lowest appraised value established by the two districts, but not both the lowest market value and the lowest appraised value
JM-1049 (May 23, 1989): Whether real property Stephen F. Austin Building belonging to the Permanent 1700 North Congress Avenue School Fund is exempt from Austin, Texas 78701 property taxes when it is leased to a private business
JM-0059 (Aug 16, 1983): Ad valorem tax status o state park concession rights
JM-1085: Whether taxes accrue Stephen F. Austin Building against real property held in 1700 North Congress Avenue the Veterans' band Fund after Austin, Texas 78701 forfeiture in a contract of sale by the Veterans* Land Board

A research copy. The official text is the Legislature's (statutes), the Secretary of State's (Texas Administrative Code) or eCFR's (federal rules). Not legal advice.