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(a)Definitions. The following words and terms, when
used in this section, shall have the following meanings, unless the
context clearly indicates otherwise.
(1)Agent--A duly authorized individual designated
to act as agent on behalf of a school district for the purpose of
filing a request for audit pursuant to this section.
(2)Commissioner--The Texas Commissioner of Education.
(3)Comptroller--The Texas Comptroller of Public Accounts.
(4)Director--The director of the Property Tax Assistance
Division.
(5)Division--The Property Tax Assistance Division
of the office of the comptroller.
(6)Effective date--A single date designated in a request
for audit for which all values and other reported information are
submitted for an audit under Government Code, §403.302(h) (Determination
of School District Property Values).
(7)Property value study or study--A study conducted
by the comptroller pursuant to Government Code, §403.302.
(8)Request for audit or request--A request for an
audit filed with the division pursuant to Government Code, §403.302(h).
(9)Study year--A tax year, as defined by Tax Code,
§1.04(13) (Definitions), for which the comptroller has conducted
a study, or is conducting a study.
(10)Taxable value--The "taxable value" as defined
by Government Code, §403.302(d).
(11)Taxable value audit or audit--An examination,
inspection and review of the total taxable value of property in a
school district conducted pursuant to Government Code, §403.302(h).
(b)Requests from school districts. A school district
may request an audit of the total taxable value of property in the
school district. A school district must make the request for audit
by submitting a Request for School District Taxable Value Audit (Form
50-302) to the director, in writing, with a stated effective date,
and, unless expressly authorized in writing by the director to do
otherwise, must also include each of the following:
(1)School District Report of Property Value (Form
50-108);
(2)Report of Value Lost Because of Deferred Tax Collections
Under Tax Code, §33.06 and §33.065 (Form 50-851);
(3)Report of Value Lost Because of the School Tax
Limitation on Homesteads of the Elderly/Disabled (Form 50-253);
(4)Report of Value Lost Because of School District
Participation in Tax Increment Financing (TIF) (Form 50-755);
(5)Report of Value Lost Because of Value Limitations
Under Tax Code, Chapter 313 (Form 50-767); and
(6)An automated or computer-generated summary of appraisal
roll information that:
(A)is certified in accordance with Tax Code, §26.01
(Submission of Rolls to Taxing Units) by the chief appraiser who appraises
property for the requesting school district;
(B)is produced by the certifying chief appraiser or
a taxing unit that collects for the school district; and
(C)reports values with the same effective date as,
and matching each value shown as a line item on, the School District
Report of Value (Form 50-108).
(c)Requests from the commissioner. The commissioner
may request an audit of any school district's total taxable value.
The commissioner must make the request for audit in writing, with
a stated effective date, and submit the request to the director. The
request must be signed by the commissioner. A school district subject
to a request for audit from the commissioner must submit all documentation
required under subsection (b)(1)-(6) of this section within 30 days
of notification by the division that an audit has been requested.
(d)Deadlines for filing requests.
(1)A request for audit must be filed with the division
not later than the third anniversary of the date of the final certification
of the property value study findings for the study year subject to
the request for audit; or
(2)If the chief appraiser corrects the appraisal roll
under Tax Code, §25.25 (Correction of Appraisal Roll) or §42.41
(Correction of Rolls), and the change to the appraisal roll results
in a material reduction in the total taxable value of property in
the school district, then the request for audit must be filed with
the division not later than the first anniversary of the date the
chief appraiser certified the change to the appraisal roll under Tax
Code, §25.25 or §42.41. For purposes of this subsection,
a reduction in the total taxable value of property in a school district
is considered a material reduction if the superintendent, or other
individual authorized by the school district with specific knowledge
of the school district's finances, signs a written statement certifying
that the correction to the appraisal roll results in a material reduction
in the total taxable value of property in the school district.
(e)Number of requests. For the purpose of audits subject
to the deadline prescribed by subsection (d)(1) of this section, up
to three separate requests for audit pertaining to the same school
district and study year may be submitted at any time before the deadline.
(f)Methods of delivery for requests. The requestor
is responsible for verifying receipt by the division regardless of
the method of delivery. A request for audit may be submitted to the
division as follows:
(1)by personal delivery at 1711 San Jacinto Blvd.,
Third Floor, Austin, Texas 78701;
(2)by United States Postal Service, regular first-class
mail, properly addressed with postage prepaid and bearing a post office
cancellation mark on or before the applicable deadline for a request
under subsection (d) of this section;
(3)by common or contract carrier in a properly addressed
envelope or package, bearing a receipt mark on or before the applicable
deadline for a request for audit under subsection (d) of this section;
or
(4)electronically, via email sent to and received
by ptad.audit@cpa.texas.gov with the title "AUDIT REQUEST" in the
subject line. A file transfer protocol ("FTP") is available if requested
in the email.
(g)Rejection of requests. The division may reject
a request for audit if:
(1)the request does not meet the requirements of this
section;
(2)the request omits or fails to complete any item
required in subsection (b) of this section;
(3)the request fails to meet the deadlines prescribed
by subsection (d) of this section;
(4)the request raises an issue previously determined
in a protest of preliminary findings of value;
(5)the request asks for revisions that duplicate revisions
requested in a previous audit for which the comptroller has certified
a final audit finding under Government Code, §403.302(h); or
(6)the request involves a study year for which the
relevant comptroller records do not exist or cannot be retrieved or
replicated.
(h)Incomplete submissions and resubmissions of requests.
A request that is rejected based on an incomplete submission may be
brought into compliance and resubmitted before the applicable deadlines
prescribed in subsection (d) of this section.
(1)A request that is rejected based on an incomplete
submission shall be counted as a request for audit for purposes of
subsection (e) of this section.
(2)A request that is resubmitted shall be counted
as a new request for audit for the purposes of subsection (e) of this
section.
(i)Additional information. The director may require
additional information from the school district, its appraisal district,
or any other source as needed to complete the taxable value audit.
The director shall provide written notice of the requirement for additional
information.
(1)If the school district or its appraisal district
does not provide the additional information requested by the director
within 15 days, plus any applicable period of extension, the director
may deny any adjustments related to the additional information.
(2)Upon the written request of the school district,
the 15 day period may be extended for an additional 15 days if the
school district cannot obtain the information for reasons outside
of the school district's control.
(j)Conduct of the examination, inspection and review.
Division staff may accept numerical documentation with nominal internal
inconsistencies, reject numerical documentation that leads to unreasonable
results, and otherwise exercise sound judgment in arriving at the
most accurate total taxable value for the school district. Division
staff may conduct the taxable value audit by examining, inspecting
or reviewing the required documentation submitted with the request
for audit, or may include an examination, inspection and review of
the relevant information in person at the tax office, appraisal office,
or any other public office.
(k)Withdrawal of request. A request for audit may
be withdrawn at any time before the comptroller certifies the audit
findings.
(l)Certification of findings and protest. After considering
all the relevant information submitted by the school district and
other reliable sources, division staff shall recalculate the school
district's total taxable value. Upon the determination of the findings
of the audit, the comptroller shall certify the findings to the commissioner
in accordance with Government Code, §403.302(h). A school district,
or a property owner whose property is included in the audit under
Government Code, §403.302(h) and whose tax liability on the property
is $100,000 or more, may protest the audit findings pursuant to Subchapter
L of this chapter.
(m)Forms for audit request. The forms identified in
this section are available on the comptroller's website or may be
obtained from the Comptroller of Public Accounts, Property Tax Assistance
Division, P.O. Box 13528, Austin, Texas 78711-3528. These forms may
be revised at the discretion of the comptroller.
The agency certifies that legal counsel has reviewed
the proposal and found it to be within the state agency's legal authority
to adopt.
Filed with the Office
of the Secretary of State on February 3, 2020
TRD-202000399 Victoria North
Chief Counsel Fiscal and Agency Affairs Legal Services Division
Comptroller of Public Accounts
Earliest possible date of adoption: March 15, 2020
For further information, please call: (512) 475-2220
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