taxesProperty Tax Assistance

Notice Requirements

Texas law requires a number of public notices to inform taxpayers about local property taxes. The first notice is the Notice of Appraised Value. 1 It is an individual notice sent by the chief appraiser to a property owner for property on which the appraised value increased from the previous year. 2 It informs the property owner of proposed property values and other necessary information and includes an estimate of the current year taxes based on the current year's proposed taxable value and the previous year's tax rate. 3

The Tax Code requires some taxing units to publish their calculated effective and rollback tax rates or to mail them to each property owner. 4 School districts, small taxing units, counties and cities and water districts are not subject to the notice requirements in the Tax Code, but are subject to notice requirements specified in other statutes.

The Comptroller's office provides the following information as technical assistance and not legal advice. Taxing units should consult legal counsel for interpretations of law regarding tax rate preparation and adoption.