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Can the appraisal district request additional information after receiving a rendition?

Yes, Section 22.07 of the Texas Property Tax Code states:

(c) The chief appraiser may request, either in writing or by electronic means, that the property owner provide a statement containing supporting information indicating how the value rendered under Section 22.01 (a)(5) was determined. The statement must:

  • summarize information sufficient to identify the property, including:
    the physical and economic characteristics relevant to the opinion of value, if appropriate; and the source of the information used;
  • state the effective date of the opinion of value; and
  • explain the basis of the value rendered. If the property owner is a business with 50 employees or less, the property owner may base the estimate of value on the depreciation schedules used for federal income tax purposes.

(d) The property owner shall deliver the statement to the chief appraiser, either in writing or by electronic means, not later than the 21st day after the date the chief appraiser’s request is received. The owner's statement is solely for informational purposes and is not admissible in evidence in any subsequent protest, suit, appeal or any other proceeding under this title involving the property other than:

  • a proceeding to determine whether the property owner has complied with this section;
  • a proceeding under Section 22.29(b); or
  • a protest under Section 41.41 of the Texas Property Tax Code.

(e) A statement provided under this section is confidential information and may not be disclosed, except as provided by Section 22.27 Texas Property Tax Code.

(f) Failure to comply with this section in a timely manner is considered to be a failure to timely render under Section 22.01 of the Texas Property Tax Code, and penalties as described in Section 22.28 of the Texas Property Tax Code shall be applied by the chief appraiser.