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Glenn Hegar
Texas Comptroller of Public Accounts
Glenn Hegar
Texas Comptroller of Public Accounts
Glenn Hegar
Texas Comptroller of Public Accounts

taxesProperty Tax Assistance

Database/Website Requirements

Appraisal districts and local taxing units must publish detailed information online to assist residents with understanding proposed budgets and tax rates. The data must include current and historical information on budgets, tax revenue and tax rates. Property owners can use this information to gain knowledge about and provide feedback on tax rate proposals.


Database of Property-Tax-Related Information

Tax Code Section 26.04(e-2) requires that, by August 7 or soon as practicable, the chief appraiser notify all property owners in the appraisal district by regular mail or by email that the estimated taxes imposed on their property may be found at the county property tax database. The chief appraiser may develop his or her own notice that complies with Tax Code requirements or may use the Comptroller's model form:

Form 50-313, Notice of Estimated Taxes (PDF)

Tax Code Section 26.17 also requires the chief appraiser to create and maintain a publicly-accessible, county property tax database with a website name that identifies the county not the appraisal district. The chief appraiser must continuously update it with information provided by the taxing units located in the appraisal district. The website must:

  1. be searchable by property address, owner (unless owner information is restricted by Tax Code Section 25.025 or 25.026);
  2. include a statement that "The 86th Texas Legislature modified the manner in which the voter-approval tax rate is calculated to limit the rate of growth of property taxes in the state."; and
  3. include for each property listed on the appraisal roll for the appraisal district:
  • a. the property's identification number;
  • b. the property's market value;
  • c. the property's taxable value;
  • d. the name of each taxing unit in which the property is located;
  • e. for each taxing unit other than a school district with authority to tax the property:
    • i. the no-new-revenue tax rate; and
    • ii. the voter-approval tax rate;
  • f. for each school district with authority to tax the property:
    • i. the tax rate that would maintain the same amount of state and local revenue per weighted student that the district received in the school year beginning in the preceding tax year; and
    • ii. the voter-approval tax rate;
  • g. the tax rate proposed by each taxing unit's governing body with authority to tax the property;
  • h. the taxes that would be imposed by each taxing unit other than the school district, if that taxing unit adopted the tax rate equal to:
    • i. the no-new-revenue tax rate; and
    • ii. the proposed tax rate;
  • i. the taxes that would be imposed by the school district if that school district adopted a tax rate equal to:
    • i. the tax rate that would maintain the same amount of state and local revenue per weighted student that the district received in the school year beginning in the preceding tax year; and
    • ii. the proposed tax rate;
  • j. for each taxing unit other than a school district, the difference between the no-new-revenue tax rate and the proposed tax rate;
  • k. for school districts, the difference between the tax rate that would maintain the same amount of state and local revenue per weighted student that the district received in the school year beginning in the preceding tax year and the proposed tax rate;
  • l. the date, time and location of the public hearing, if applicable, on the proposed tax rate;
  • m. the date, time and location of the public meeting, if applicable, on the adopted tax rate; and
  • n. each taxing unit's email address to receive comments on the proposed tax rate.

The database must provide a link to each taxing unit's website where the taxing unit's tax rate and budget information is posted. The database must also provide a form for property owners to submit their opinions to the taxing units on whether to adopt the proposed tax rates. The form must request the property owner's name, contact information and physical address of the property located in the taxing unit. Property owners must be able to complete and submit the forms from the date the tax rate is proposed until it is adopted.

The taxing unit must electronically incorporate the above-described property information and upload the required tax rate calculation forms. The chief appraiser must make the provided information available to the public within three business days of receiving the information and forms.

Taxing Unit Website Requirements

Tax Code Section 26.18 requires each taxing unit to maintain a website or have access to a generally accessible website that contains the following information on one page:

  1. each taxing unit governing body member's name;
  2. the taxing unit mailing address, email address and telephone number;
  3. each taxing unit governing body member's official contact information if different from the taxing unit's;
  4. the taxing unit's budget for the preceding two years;
  5. the taxing unit's proposed or adopted budget for the current year;
  6. the change in the taxing unit's budget amount from the preceding year to the current year, by the dollar amount and percentage;
  7. the property tax revenue amount budgeted for a taxing unit's (other than a school district) maintenance and operations (M&O) for:

    a. the preceding two years; and
    b. the current year
  8. the property tax revenue amount budgeted for a taxing unit's (other than a school district) debt service for:

    a. the preceding two years; and
    b. the current year;
  9. the taxing unit's adopted M&O tax rate for the preceding two years;
  10. the taxing unit's (other than a school district) adopted debt service tax rate for the preceding two years;
  11. the school district's adopted interest and sinking fund (I&S) tax rate for the preceding two years;
  12. the taxing unit's proposed M&O tax rate for the current year;
  13. the taxing unit's (other than a school district) proposed debt service tax rate for the current year;
  14. the school district's proposed I&S tax rate for the current year; and
  15. the taxing unit's most recent financial audit.