Texas Administrative Code
Title 34 - PUBLIC FINANCE
Part 1 - COMPTROLLER OF PUBLIC ACCOUNTS
Chapter 9 - PROPERTY TAX ADMINISTRATION
Subchapter H - TAX RECORD REQUIREMENTS
Section 9.3052 - Request Form for Separate Taxation of Stockholders' Interest in Cooperative Housing

Universal Citation: 34 TX Admin Code § 9.3052

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

(a) All appraisal offices shall prepare and make available a form for use by a cooperative housing cooperation in requesting separate taxation of stockholders' interests as provided in Texas Property Tax Code, § 23.19.

(b) The form shall contain spaces for the corporation to provide the following information:

(1) the name and address of the cooperative housing corporation;

(2) the property description and street address of the property for which separate appraisal is requested;

(3) the name and address of the corporation's agent;

(4) a statement that the corporation must attach to the form the following documents:
(A) a list of names, addresses, and proportionate share of all stockholders in the corporation, and those stockholders that reside at the designated property;

(B) a resolution from the corporation's board of directors certifying that the stockholders have approved the request for separate appraisal;

(C) a diagrammatic floor plan of the improvements on the property; and

(D) a survey plot map of the land showing location of the improvements on the land;

(5) the signature of the corporation's agent; and

(6) the date of the request.

(c) The form for separate appraisal shall contain a statement indicating that by signing the form the applicant states that he/she is qualified to sign for the corporation, and must include the following statement in bold type: "If you make a false statement on this form, you could be found guilty of a Class A misdemeanor or a state jail felony under Penal Code, § 37.10."

(d) The form shall contain statements to indicate:

(1) that the corporation need not request separate appraisal annually;

(2) that the applicant must file the initial request for separate appraisal in writing before March 1; and

(3) that the chief appraiser may require the corporation to submit or verify a list of stockholders, their interests, and residency at least annually.

(e) Where the appraisal office requests additional information, the appraisal office shall note the type(s) of information requested on the form. Otherwise, the form shall be prepared as a separate form from any other form.

(f) The appraisal office shall note on the form the amount of fee, if any, that the office will charge for separately appraising the interests in a cooperative housing corporation.

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