Tex. Codes » Tax Code · TITLE 1. PROPERTY TAX CODE · SUBTITLE D. APPRAISAL AND ASSESSMENT · CHAPTER 25. LOCAL APPRAISAL
Texas Codes

Tex. Tax Code § 25.21 (2026)

Omitted Property

✓ current as of May 2026
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Sec. 25.21. OMITTED PROPERTY. (a) If the chief appraiser discovers that real property was omitted from an appraisal roll in any one of the three preceding tax years or that personal property was omitted from an appraisal roll in one of the two preceding tax years, the chief appraiser shall appraise the property as of January 1 of each tax year that it was omitted and enter the property and its appraised value in the appraisal records.

(b) The entry shall show that the appraisal is for property that was omitted from an appraisal roll in a prior year and shall indicate the year and the appraised value for each year.

Acts 1979, 66th Leg., p. 2274, ch. 841, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1981, 67th Leg., 1st C.S., p. 161, ch. 13, Sec. 109, eff. Jan. 1, 1982; Acts 1991, 72nd Leg., ch. 367, Sec. 1, eff. Jan. 1, 1992; Acts 1991, 72nd Leg., ch. 836, Sec. 1.2, eff. Sept. 1, 1991.

Amended by:

Acts 2021, 87th Leg., R.S., Ch. 453 (H.B. 1090), Sec. 1, eff. September 1, 2021.

Notes of Decisions
Cited in 33 cases (4 in the last 5 years), 1985–2025 · leading case: MAG-T, L.P. v. Travis Cent. Appraisal Dist., 161 S.W.3d 617 (Tex. App. 2005).
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MAG-T, L.P. v. Travis Cent. Appraisal Dist., 161 S.W.3d 617 (Tex. App. 2005). · cites it 2× “Tex. Tax Code Ann. § 25.21 (West 2001) (Emphasis added.”
Willacy Cnty. Appraisal Dist. v. Sebastian Cotton & Grain, Ltd., 555 S.W.3d 29 (Tex. 2018). “TEX. TAX CODE § 25.21. This section "provides a remedy for an erroneous appraisal based on property that escaped taxation because of a void assessment arising from taxpayer fraud.”
Harris Cnty. Appraisal Dist. v. Reynolds/Texas, J.V., 884 S.W.2d 526 (Tex. App. 1994). · cites it 5× “Reynolds/Texas, a joint venture, appealed to the district court the Harris County Appraisal Review Board’s 1 decision assessing back tax liability for improvements to Reynolds’ land the board determined were “omitted property” under Tex.Tax Code Ann. § 25.21 (Vernon 1992). Both…”
Beck & Masten Pontiac-GMC, Inc. v. Harris Cnty. Appraisal Dist., 830 S.W.2d 291 (Tex. App. 1992). · cites it 2× “” Tex.Tax Code Ann. § 25.21 (Vernon 1982) (emphasis added).”
Friedrich Air Conditioning & Refrigeration Co. v. Bexar Appraisal Dist., 762 S.W.2d 763 (Tex. App. 1988). · cites it 2× “The Appraisal District therefore appraised the omitted property pursuant to TEX.TAX CODE ANN. § 25.21 (Vernon 1982), and listed the property it deemed to have been omitted in 1985 and 1986 upon supplemental appraisal records for 1987 in accordance with TEX.”
Cameron Cnty. Appraisal Review Bd. v. Creditbanc Sav. Ass'n, 763 S.W.2d 577 (Tex. App. 1988). · cites it 4× “7207 (the predecessor the the current "omitted property" statute, Tex.Tax Code Ann. § 25.21). The court acknowledged that articles 7207, 7299, 7338, and 7846 gave the tax assessor the authority to render assessment of real property which "has not been assessed or rendered for…”
Atascosa Cnty. v. Atascosa Cnty. Appraisal Dist., 990 S.W.2d 255 (Tex. 1999). “Tex. Tax Code § 25.21; see id. § 11.43(i) (back-appraisal follows the procedure in section 25.”
Heritage Operating, L.P. v. Barbers Hill Indep. Sch. Dist., 496 S.W.3d 318 (Tex. App. 2016). · cites it 2× “See Tex. Tax Code Ann. § 25.21 (a) (West 2015).”
Brennan v. City of Willow Park, 376 S.W.3d 910 (Tex. App. 2012). “Tex. Tax Code Ann. § 25.21 (West 2008) (emphasis added).”
Honeywell Int'l, Inc. v. Denton Cent. Appraisal Dist. & Denton Cnty. Appraisal Review Bd., 441 S.W.3d 495 (Tex. App. 2014). · cites it 3× “See Tex.Tax Code Ann. § 25.21 (West 2008). 4 The remedy provided by this section is the entry of “the property and its appraised value in the appraisal records.”
Sebastian Cotton & Grain, Ltd. v. Willacy Cnty. Appraisal Dist., 492 S.W.3d 824 (Tex. App. 2016). · cites it 2× “In sum, the legislature has established a property tax scheme which: (1) consistently treats the term “liability” as an individual rather than net-effect concept, (2) grants a right of hearing to those facing tax increases, and (3) favors finality after all hearings have been…”
Garza v. Block Distrib. Co., Inc., 696 S.W.2d 259 (Tex. App. 1985). “Counsel argues that the assessor, acting under TEX.TAX CODE ANN. § 25.21 (Vernon 1982), appraised the omitted property for $2,900,100 and recommended to the ARB that this amount be included on the 1982 supplemental tax roll.”
Show all 33 citing cases →
— Tex. Tax Code § 25.21(a) — 2 cases
Cameron Cnty. Appraisal Review Bd. v. Creditbanc Sav. Ass'n, 763 S.W.2d 577 (Tex. App. 1988). “7207 (the predecessor the the current "omitted property" statute, Tex.Tax Code Ann. § 25.21). The court acknowledged that articles 7207, 7299, 7338, and 7846 gave the tax assessor the authority to render assessment of real property which "has not been assessed or rendered for…”
Harris Cnty. Appraisal Dist. v. Reynolds/Texas, J.V., 884 S.W.2d 526 (Tex. App. 1994). “Reynolds/Texas, a joint venture, appealed to the district court the Harris County Appraisal Review Board’s 1 decision assessing back tax liability for improvements to Reynolds’ land the board determined were “omitted property” under Tex.Tax Code Ann. § 25.21 (Vernon 1992). Both…”
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