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(a)A petition shall contain the following:
(1)the petitioner's name;
(2)the designated agent of the petitioner, if any;
(3)the mailing address of the petitioner and any designated
agent for the petitioner;
(4)the physical address of the petitioner and any
designated agent for the petitioner;
(5)the email address of the petitioner and any designated
agent for the petitioner;
(6)the facsimile number of the petitioner and any
designated agent for the petitioner;
(7)the petitioner's grounds for objection, stated
with specificity on Part B of the petition and as required by this
subchapter;
(8)the petitioner's value claimed to be correct for
each objection, stated with specificity on Part B of the petition
and as required by this subchapter;
(9)documentary evidence provided in Part C of the
petition, organized and identified for each objection stated on Part
B of the petition and as required by this subchapter;
(10)the property identification stated with specificity
on Part B of the petition for each objection and as required by this
subchapter; and
(11)all other information required to be reported
on Part B of the petition.
(b)To protest the comptroller's findings, a petitioner
must identify inaccuracies in value determinations made by the division
in the course of arriving at a value for a property, or in the case
of property in Category J, a value for a company, or in the case of
property in Category D, the productivity value.
(1)On Part B of the petition, the petitioner shall
separately list each ground for objection the petitioner contends
resulted in an inaccuracy in a value determination. The grounds for
objection shall be listed numerically and sequentially per property
category.
(2)On Part B of the petition, for each separately
and sequentially listed ground for objection, the petitioner shall
separately identify the property for which the petitioner asserts
the ground for objection. Each property shall be separately identified
by property identification number, or in the case of Category J property
by company identification number, or in the case of category D property
by land class.
(3)On Part B of the petition, for each objection listed,
the petitioner shall state the following:
(A)the change sought by the objection;
(B)the value determination alleged by petitioner to
be inaccurate;
(C)the basis of the allegation that the value determination
is inaccurate;
(D)the valued claimed by petitioner to be correct;
and
(E)the documentary evidence provided in Part C of
the petition, identified by title or description, that supports the
objection.
(c)For purposes of this section, a value determination
may include, but is not limited to:
(1)a sale utilized in the study;
(2)the sale's price of a property included in the
study;
(3)construction quality;
(4)effective age;
(5)percent of depreciation;
(6)capitalization rate;
(7)market rent;
(8)expenses;
(9)gross rent multiplier;
(10)land value;
(11)land value per acre;
(12)type of lease;
(13)fencing expense, and other components; or
(14)other elements of an appraisal.
(d)For purposes of this section, a value determination
does not include:
(1)the resulting ratio for a property, category or
company reported by the comptroller as a finding; or
(2)the final market value for a property or company,
or productivity value reported by the comptroller as a finding without
identifying the specific basis or underlying inaccuracy in the appraisal
that causes the value to be inaccurate.
(e)Multiple claims of inaccuracies in value determinations
regarding the same property, company, or land class cannot be combined
in the same ground for objection, but must be stated and listed as
separate objections pursuant to this section.
(f)Multiple properties, companies or land classes
cannot be combined for the same claim of an inaccuracy in a value
determination, but must be stated and listed in separate objections.
(g)For each ground for objection identified on Part
B of the petition, the petitioner must state on Part B of the petition,
the relief sought with sufficient specificity such that the comptroller
or an ALJ can grant the relief requested by making the change requested
based solely on the petition.
(h)All documentary evidence submitted by petitioner
shall be filed in Part C of the petition, organized and separated
by cover sheets, with each cover sheet clearly identifying the property
category, numbered ground for objection, and the property, company
or land class as reported on Part B of the petition to which the evidence
corresponds. If documents are included as evidence for more than one
ground for objection, the documents may be submitted only once, but
all property categories, grounds for objections, and properties, companies
or land classes to which the documents correspond must be identified
on the cover sheet. Separate documents must be labeled as separate
exhibits.
(i)Self-report corrections. Self-report corrections
are limited to changes in the comptroller's preliminary findings under
Government Code, §403.302(g) that were caused by an error in
a district's annual report of property value, or by clerical errors
in a district's local value made by the division. All self-report
corrections must be asserted in sequentially numbered grounds for
objection. Grounds for objection must be set forth by written requests
and be supported by documentation as identified in this subsection.
(1)To seek a self-report correction regarding changes
of values reflected in the School District Report of Property Value
(Form 50-108), a petitioner must identify "SR" as the category identification,
include a written request that the preliminary findings be revised
in accordance with an updated School District Report of Property Value
(Form 50-108), and identify and include with the protest the following
documentation: School District Report of Property Value (Form 50-108)
or documentation that provides substantially the same information
set forth in School District Report of Property Value (Form 50-108)
with a recap that includes a breakdown of value by category, a breakdown
of exemptions and other value deductions, and a breakdown by land
class of agricultural and timber land acreage and value. All values
reflected on the documentation that differ from the division's preliminary
findings will be considered to be changes sought by way of the protest.
(2)To seek a self-report correction regarding value
lost due to school tax limitations, a petitioner must identify "SR"
as the category identification, include a written request that the
preliminary findings be revised in accordance with an updated Report
on Value Lost Because of the School Tax Limitation on Homesteads of
the Elderly/Disabled (Form 50-253), and identify and include with
the protest the documentation listed in subparagraphs (A) and (B)
of this paragraph. All values reflected on the documentation that
differ from the division's preliminary findings will be considered
to be changes sought by way of the protest.
(A)Report on Value Lost Because of the School Tax
Limitation on Homesteads of the Elderly/Disabled (Form 50-253) or
documentation that provides substantially the same information set
forth in Report on Value Lost Because of the School Tax Limitation
on Homesteads of the Elderly/Disabled (Form 50-253) and with a recap,
if available, showing the total appraised value of residential homesteads
subject to a tax ceiling, the total dollar amount of mandatory exemptions
on residence homesteads subject to a tax ceiling, the total dollar
amount of local optional exemptions on residence homesteads subject
to a tax ceiling, the total taxable value of residence homesteads
subject to a tax ceiling, and the total actual levy on residence homesteads
subject to a tax ceiling; and
(B)a listing by account number in Excel®-compatible
format of tax ceilings created in 2006 or a prior year and that still
existed in the property value study (PVS) year, if a change or correction
to such information is requested, including the year the ceiling was
established, the ceiling in 2007, and the ceiling in the PVS year,
if the total loss of all such combined accounts is different than
that reported in the division's preliminary findings. If the total
loss of all such combined accounts is not different than that reported
in the division's preliminary findings, the listing identified in
this subparagraph need not be submitted. This information is only
required if a change or correction to such information is requested.
(3)To seek a self-report correction concerning value
limitations provided by Tax Code, Chapter 313, a petitioner must identify
"SR" as the category identification, include a written request that
the preliminary findings be revised in accordance with an updated
Report on Value Lost Because of Value Limitations Under Tax Code,
Chapter 313 (Form 50-767), and identify and include with the protest
the following documentation: Report on Value Lost Because of Value
Limitations Under Tax Code, Chapter 313 (Form 50-767) with a listing
by account number of the market value, exemptions, and taxable value
of the property subject to the value limitation. All values reflected
on the documentation that differ from the division's preliminary findings
will be considered to be changes sought by way of the protest.
(4)To seek a self-report correction concerning value
lost due to participation in tax increment financing, a petitioner
must identify "SR" as the category identification, include a written
request that the preliminary findings be revised in accordance with
an updated Report on Value Lost Because of School District Participation
in Tax Increment Financing (Form 50-755), and include with the protest
the following documentation: Report on Value Lost Because of School
District Participation in Tax Increment Financing (Form 50-755) with
a listing of each property in the TIF zone identified by account number
and showing the appraised and taxable value for the PVS year and appraised
and taxable value for the zone's base year. All values reflected on
the documentation that differ from the division's preliminary findings
will be considered to be changes sought by way of the protest.
(5)To seek a self-report correction concerning a change
or correction in deferred taxes pursuant to Tax Code, §33.06
or §33.065, if not otherwise included in a self-report correction
under paragraph (1) of this subsection, a petitioner must identify
"SR" as the category identification, include a written request that
the preliminary findings be revised in accordance with an updated
listing of deferred taxes, and include with the protest a listing
by account of the unpaid deferred taxes that does not include penalties
or interest. All values reflected on the documentation that differ
from the division's preliminary findings will be considered to be
changes sought by way of the protest.
(6)Notwithstanding paragraphs (1), (2), (3), (4),
and (5) of this subsection, a petitioner may seek a self-report correction
by identifying "SR" as the category identification, including a written
request identifying findings sought to be revised, and identifying
and including with the protest information necessary to support the
requested corrections.
(j)The petition must contain a statement by the school
district's or property owner's authorized agent or, if no agent has
been designated, by the school district superintendent or the property
owner as applicable, that, to the best of the person's knowledge,
the statements contained in the petition and the evidence attached
to the petition are true and correct.
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
December 21, 2020
TRD-202005646 Victoria North
General Counsel for Fiscal and Agency Affairs
Comptroller of Public Accounts
Earliest possible date of adoption: February 7, 2021
For further information, please call: (512) 475-2220
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