Texas Codes

Tex. Tax Code § 25.01 (2026)

Preparation Of Appraisal Records

✓ current as of May 2026

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Sec. 25.01. PREPARATION OF APPRAISAL RECORDS. (a) By May 15 or as soon thereafter as practicable, the chief appraiser shall prepare appraisal records listing all property that is taxable in the district and stating the appraised value of each.

(b) The chief appraiser with the approval of the board of directors of the district may contract with a private appraisal firm to perform appraisal services for the district, subject to his approval. A contract for private appraisal services is void if the amount of compensation to be paid the private appraisal firm is contingent on the amount of or increase in appraised, assessed, or taxable value of property appraised by the appraisal firm.

(c) A contract for appraisal services for an appraisal district is invalid if it does not provide that copies of the appraisal, together with supporting data, must be made available to the appraisal district and such appraisals and supporting data shall be public records. "Supporting data" shall not be construed to include personal notes, correspondence, working papers, thought processes, or any other matters of a privileged or proprietary nature.

(d) This subsection applies only to an appraisal district established in a county with a population of 120,000 or more. The chief appraiser shall post on the appraisal district's Internet website the district's completed appraisal records required to be prepared under Subsection (a), other than records that are confidential under law, and must update the posted records at least once each week to include any change in the appraised value of property.

Acts 1979, 66th Leg., p. 2269, ch. 841, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1981, 67th Leg., 1st C.S., p. 156, ch. 13, Sec. 96, eff. Jan. 1, 1982.

Amended by:

Acts 2025, 89th Leg., R.S., Ch. 386 (H.B. 1533), Sec. 5, eff. September 1, 2025.

Notes of Decisions

Cited in 21 cases (5 in the last 5 years), 1987–2024 · leading case: Harris Cnty. Appraisal Dist. v. Texas Gas Transmission Corp., 105 S.W.3d 88 (Tex. App. 2003).

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Harris Cnty. Appraisal Dist. v. Texas Gas Transmission Corp., 105 S.W.3d 88 (Tex. App. 2003). · cites it 2× “See Tex. Tax Code Ann. § 25.055 (b). These calculations must generally be done within the time required for the chief appraiser to prepare the appraisal records.”

MAG-T, L.P. v. Travis Cent. Appraisal Dist., 161 S.W.3d 617 (Tex. App. 2005). “See Tex. Tax Code Ann. § 25.01 (West 2001). Generally, taxable property is appraised at its market value as of January 1.”

Atascosa Cnty. v. Atascosa Cnty. Appraisal Dist., 990 S.W.2d 255 (Tex. 1999). “See Tex. Tax Code § 25.01. The chief appraiser’s listing of all taxable property in the district and its appraisal value constitutes the appraisal records.”

Vitol, Inc. v. Harris Cnty. Appraisal Dist., 529 S.W.3d 159 (Tex. App. 2017). “Tex. Tax Code Ann. § 25.01 (a) (West 2015).”

Key Energy Servs., LLC, Appellant v. Shelby Cnty. Appraisal Dist., Appellee, 428 S.W.3d 133 (Tex. App. 2014). “See Tex. Tax Code Ann. § 25.01 . The appraisal roll with amounts of tax entered as approved by the governing body constitutes the unit’s tax roll.”

Heritage Operating, L.P. v. Barbers Hill Indep. Sch. Dist., 496 S.W.3d 318 (Tex. App. 2016). “See Tex. Tax Code Ann. § 25.01 (b) (West 2015) (permitting the chief appraiser, with the approval of the appraisal district’s board of directors, to contract with a private ap *330 praisal firm to perform appraisal services for the district).”

Matagorda Cnty. Appraisal Dist. v. Conquest Expl. Co., 788 S.W.2d 687 (Tex. App. 1990). “Tex.Tax Code Ann. § 25.01(a) (Vemon 1982).”

Harris Cnty. Appraisal Dist. v. Coastal Liquids Transp., L.P., 7 S.W.3d 183 (Tex. App. 1999). “Tex. Tax Code Ann. § 25.01 (Vernon 1992).”

Sturgis Air One, L.L.C. v. Harris Cnty. Appraisal Dist., 351 S.W.3d 381 (Tex. App. 2011). “Among other responsibilities, the chief appraiser also has the duty of preparing completed appraisal records by May 15, one month after the taxpayers’ rendition deadline.”

Zeon Chemicals, L.P. v. Harris Cnty. Appraisal Dist. (Tex. App. 2022). “Tex. Tax Code Ann. § 25.01 (a). The Harris County Appraisal Review Board (the “Board”) then examines HCAD’s appraisal records to determine whether (1) the appraisals are substantially uniform, (2) the exemptions are properly granted, and (3) the appraisal records conform to…”

Montgomery Cnty., Conroe Indep. Sch. Dist., Lone Star Coll. Sys., City of Conroe, & Montgomery Cnty. Hosp. Dist. v. Mission Air Support, Inc. (Tex. App. 2023). “Tex. Tax Code Ann. § 25.01 (a). The appraisal review board examines the appraisal district’s appraisal records to determine whether appraisals are substantially uniform, whether exemptions are properly granted, and if the appraisal records conform to their legal requirements.”

Harward v. City of Austin, 84 F.4th 319 (5th Cir. 2023). “See TEX. TAX CODE §§ 25.01–25.24 (appraisal), 26.”

Show all 21 citing cases →

— Tex. Tax Code § 25.01(a) — 1 case

Matagorda Cnty. Appraisal Dist. v. Conquest Expl. Co., 788 S.W.2d 687 (Tex. App. 1990). “Tex.Tax Code Ann. § 25.01(a) (Vemon 1982).”

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