Reappraisal Plan Reminder and Updated Forms

BigPic_MissionBellsDear Chief Appraisers:

As a reminder, Tax Code Section 6.051 requires the board of directors of an appraisal district to develop biennially a written plan for the periodic reappraisal of all property within the boundaries of the district. To adopt a plan, a board of directors must take the following steps:

  • Hold a public hearing with the required notice,
  • Approve a plan by Sept. 15 of each even-numbered year, and
  • Distribute copies to participating taxing units and to the Comptroller within 60 days of the approval date.

Please email your reappraisal plans to Liz Alvarado. You can also call her at 1-800-252-9121, press 1 for the agency directory, and then ext. 5-1826, if you have any questions.

We have identified common omissions in reappraisal plans subject to the Methods and Assistance Program reviews. You should make sure the following items are included in your district’s reappraisal plan for 2013-2014:

  • A work plan or schedule,
  • Identification of market areas, and
  • Identification of property characteristics that affect property value in each market area.

Three forms were recently updated. Please note that you should replace those forms with the following:

  • 50-115 Application for Charitable Organization Property Tax Exemption,
  • 50-238 Property Owner’s Request for Performance Audit of Appraisal District, and
  • 50-239 Taxing Unit Request for Performance Audit of Appraisal District.

If you have any questions, please feel free to contact us via email or at 1-800-252-9121. (Press 2 for the menu, and press 1 for the Information Services Team.)

Deborah Cartwright
Property Tax Assistance Division