Texas Administrative Code
Title 34 - PUBLIC FINANCE
Part 1 - COMPTROLLER OF PUBLIC ACCOUNTS
Chapter 9 - PROPERTY TAX ADMINISTRATION
Subchapter H - TAX RECORD REQUIREMENTS
Section 9.3010 - Partial Exemption Lists

Universal Citation: 34 TX Admin Code § 9.3010

Current through Reg. 50, No. 13; March 28, 2025

(a) All appraisal district offices appraising property for purposes of ad valorem taxation shall develop and maintain partial exemption lists.

(b) The partial exemption lists shall contain the following two items of information for the state-mandated homestead exemption, the state-mandated over-65 homestead exemption, the state-mandated disability homestead exemption, the local-option percentage homestead exemption, the optional over-65 or disability homestead exemption, and the disabled veteran's exemption: the total number of each kind of partial exemption for each taxing unit and total value that is exempted by each kind of partial exemption for each taxing unit. A list showing this information for each kind of partial exemption shall be made available to the public.

(c) Any item required by these sections may be maintained in electronic data processing records rather than in physical documents.

(d) No provisions in these sections are to be construed as prohibiting the consolidation of lists.

(e) Appraisal district offices failing to establish partial exemption lists as required in this section may be judged to be in compliance upon a showing to the board that partial exemption lists substantially equivalent to that required have been established.

Disclaimer: These regulations may not be the most recent version. Texas may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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