Tax Code §25.21

In force on Sep 01, 2021 · this text took effect Sep 01, 2021 · same as today's text

OMITTED PROPERTY

(a) If the chief appraiser discovers that real property was omitted from an appraisal roll in any one of the three preceding tax years or that personal property was omitted from an appraisal roll in one of the two preceding tax years, the chief appraiser shall appraise the property as of January 1 of each tax year that it was omitted and enter the property and its appraised value in the appraisal records. (b) The entry shall show that the appraisal is for property that was omitted from an appraisal roll in a prior year and shall indicate the year and the appraised value for each year.

History: Acts 1979, 66th Leg., p. 2274, ch. 841, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1981, 67th Leg., 1st C.S., p. 161, ch. 13, Sec. 109, eff. Jan. 1, 1982; Acts 1991, 72nd Leg., ch. 367, Sec. 1, eff. Jan. 1, 1992; Acts 1991, 72nd Leg., ch. 836, Sec. 1.2, eff. Sept. 1, 1991. Amended by: Acts 2021, 87th Leg., R.S., Ch. 453 (H.B. 1090 ), Sec. 1, eff. September 1, 2021.

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

Every version on file

Effective Sep 01, 2021 · seen Nov 2026–Nov 2026

Attorney General opinions that cite it

GA-0631 (Dec 17, 2007): Implementation ofchanges to tax proceedings required by recently enacted House Bill 1010, which provides for the consolidation of appraisal districts

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.