THE CHIEF'S APPRAISAL: What to do when your property status changes
Texas law requires appraisal districts to discover and appraise all taxable property within each taxing jurisdiction’s boundaries, and that is exactly what we strive to do. However, the law also requires taxpayers to notify the appraisal district when changes occur.
Section 11.43(g) of the Texas Property Tax Code (TPTC) requires a person who receives an exemption to notify the appraisal district when entitlement to the exemption ends. This includes residential homestead exemptions as well as over-65 age exemptions and disability exemptions. A person’s residential exemption status changes when they still own the property but no longer reside on it.
Chapter 23 (TPTC) requires property owners whose property is appraised according to its agricultural productivity value to notify the appraisal district when the property is no longer used for agricultural purposes.
Business owners also must notify the appraisal district when they close a business or move locations.
Other information that property owners can provide that will serve to benefit the property owner in terms of timely notifications by the appraisal district includes notifications when mailing addresses change as well as when a mortgage company escrow status changes. If you pay off a mortgage loan, you will be responsible for paying your taxes and you will need to notify us in writing where you want the tax statements mailed. If you refinance a loan and decide to pay your own taxes, you will need to notify us in writing to ensure that future mailings are sent to the correct address. Please note that failure to receive a tax statement does not affect the validity of the tax or any proceeding instituted to collect the tax.
If you have not already, you should receive your 2011 appraisal notice very soon. If you have not received a notice by May 15 you need to call us. It is very important that you check the notice to see if the property information is accurate. Before May 31, you need to check your notice to see if the market value reflects the local real estate market. If the property is your principal residence, you also need to check to make sure the exemption(s) you are entitled to, have been granted. Local entities have authorized homestead exemptions that apply to your principal residence and reduce the amount of value that is subject to taxation. Additional exemptions have been authorized for homeowners who are disabled, over 65 years of age, or are veterans with service connected disabilities. These exemptions must be applied for at the appraisal district office.
It is important for you, and to us, that any error be identified and corrected. There may also be differences of opinions concerning our determination of what your property is worth. We highly recommend an informal meeting to discuss the property in question and correct errors that are identified. If we still have a difference of opinion, you will be encouraged to present your case in a formal hearing before the Appraisal Review Board. If you have scheduled an informal meeting with our staff appraiser, you will be well informed concerning the evidence we will be presenting at the hearing. An informal meeting will work to the taxpayer’s advantage.
Our job is to appraise your property and apply exemptions, but it is your responsibility to ensure the accuracy of your assessment.
