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

Tex. Tax Code § 25.23 (2026)

Supplemental Appraisal Records

✓ current as of May 2026
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Sec. 25.23. SUPPLEMENTAL APPRAISAL RECORDS. (a) After submission of appraisal records, the chief appraiser shall prepare supplemental appraisal records listing:

(1) each taxable property the chief appraiser discovers that is not included in the records already submitted, including property that was omitted from an appraisal roll in a prior tax year;

(2) property on which the appraisal review board has not determined a protest at the time of its approval of the appraisal records; and

(3) property that qualifies for an exemption under Section 11.13(n) that was adopted by the governing body of a taxing unit after the date the appraisal records were submitted.

(b) Supplemental appraisal records shall be in the form prescribed by the comptroller and shall include the items required by Section 25.02 of this code.

(c) As soon as practicable after determining the appraised value of a property listed in supplemental appraisal records, the chief appraiser shall deliver the notice required by Section 25.19, if applicable, and submit the records for review and determination of protest as provided by Section 25.22.

(d) Supplemental appraisal records are subject to review, protest, and appeal as provided by Chapters 41 and 42 of this code. However, a property owner must file a notice of protest within 30 days after the date notice is delivered as required by Section 25.19. If a property owner files a notice of protest, the appraisal review board shall hear and determine the protest within 30 days after the filing of the protest or as soon thereafter as practicable. If a property owner does not file a protest within the protest deadline, the appraisal review board shall complete its review of the supplemental appraisal records within 30 days after the protest deadline or as soon thereafter as practicable.

(e) The chief appraiser shall add supplemental appraisal records, as changed by the appraisal review board and approved by that board, to the appraisal roll for the district and certify the addition to the taxing units.

Acts 1979, 66th Leg., p. 2275, ch. 841, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1981, 67th Leg., 1st C.S., p. 162, ch. 13, Sec. 111, eff. Jan. 1, 1982; Acts 1983, 68th Leg., p. 4945, ch. 884, Sec. 2, eff. Jan. 1, 1984; Acts 1989, 71st Leg., ch. 796, Sec. 27, eff. Sept. 1, 1989; Acts 1991, 72nd Leg., ch. 836, Sec. 1.3, eff. Sept. 1, 1991; Acts 1991, 72nd Leg., 2nd C.S., ch. 6, Sec. 43, eff. Sept. 1, 1991; Acts 1999, 76th Leg., ch. 1199, Sec. 2, eff. June 18, 1999.

Amended by:

Acts 2015, 84th Leg., R.S., Ch. 465 (S.B. 1), Sec. 3, eff. June 15, 2015.

Acts 2023, 88th Leg., 2nd C.S., Ch. 1 (S.B. 2), Sec. 6.01, eff. July 22, 2023.

Notes of Decisions
Cited in 13 cases, 1988–2016 · leading case: Heritage Operating, L.P. v. Barbers Hill Indep. Sch. Dist., 496 S.W.3d 318 (Tex. App. 2016).
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Heritage Operating, L.P. v. Barbers Hill Indep. Sch. Dist., 496 S.W.3d 318 (Tex. App. 2016). · cites it 4× “See Tex. Tax Code Ann. § 25.23 (d) (West 2015 & Supp.”
Friedrich Air Conditioning & Refrigeration Co. v. Bexar Appraisal Dist., 762 S.W.2d 763 (Tex. App. 1988). · cites it 3× “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.”
MAG-T, L.P. v. Travis Cent. Appraisal Dist., 161 S.W.3d 617 (Tex. App. 2005). “Tex. Tax Code Ann. § 25.23 (a)(1), (d) (West 2001).”
Key Energy Servs., LLC, Appellant v. Shelby Cnty. Appraisal Dist., Appellee, 428 S.W.3d 133 (Tex. App. 2014). · cites it 2× “Tex. Tax Code Ann. § 25.23 (d) (West 2008).”
Brennan v. City of Willow Park, 376 S.W.3d 910 (Tex. App. 2012). “See Tex. Tax Code Ann. § 25.23 . Section 25.23 mandates that the supplemental appraisal records “shall” include the items set forth in section 25.”
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× “TexTax Code Ann. § 25.23 (West 2008). 6 .”
Dallas Cent. Appraisal Dist. v. Seven Inv. Co., 813 S.W.2d 197 (Tex. App. 1991). “Tex. Tax Code Ann. § 25.23 (Vernon 1982).”
Escamilla v. City of Laredo, 9 S.W.3d 416 (Tex. App. 1999). “” Tex. Tax Code Ann. § 25.23 (Vernon 1992).”
Todd C. Brennan & Valerie S. Smith, Frank Gallison & Nanette Gallison, Rebecca Hanley, Gordon Hiebert & Kimberly Hiebert, William Hood & Leonila Hood, Layne Kasper & Jessica Kasper, James Kitchen & Martha Kitchen v. City of Willow Park, Texas, Parker Cnty. Appraisal Dist., Parker Cnty. Appraisal Review Bd., City of Aledo, Texas, & Larry Hammonds in His Off. Capacity as Parker Cnty. Tax Assessor/Collector (Tex. App. 2016). · cites it 2× “21 to include the Cities as taxing units in the supplemental 2008 appraisal records and that the Parker County ARB’s December 9, 2008 order approved those supplemental appraisal records.”
MAG-T, L.P., D/B/A Maund Toyota Uplink Corp. Shoal Creek Dental Grp., L.L.P. & GH Contracting, Inc. v. Travis Cent. Appraisal Dist., Travis Cnty. Appraisal Review Bd., & Nelda Wells Spears, in Her Capacity as Travis Cnty. Tax Assessor-Collector (Tex. App. 2005). “Tex. Tax Code Ann. § 25.23 (a)(1), (d) (West 2001).”
MAG-T, L.P., D/B/A Maund Toyota Uplink Corp. Shoal Creek Dental Grp., L.L.P. & GH Contracting, Inc. v. Travis Cent. Appraisal Dist., Travis Cnty. Appraisal Review Bd., & Nelda Wells Spears, in Her Capacity as Travis Cnty. Tax Assessor-Collector (Tex. App. 2005). “Tex. Tax Code Ann. § 25.23 (a)(1), (d) (West 2001).”
Todd C. Brennan, Valerie S. Smith, Frank Gallison, Nanette Gallison, Rebecca Hanley, Gordon Hiebert, Kimberly Hiebert, William Hood, Leonila Hood, Layne Kasper, Jessica Kasper, James Kitchen, Martha Kitchen, Shaun Kretzschmar, Natalie Kretzschmar v. City of Willow Park, Texas City of Aledo, Texas Parker Cnty. Appraisal Dist. Parker Cnty. Appraisal Review Bd. & Larry Hammonds (Tex. App. 2012). “See Tex. Tax Code Ann. § 25.23 . Section 25.23 mandates that the supplemental appraisal records “shall” include the items set forth in section 25.”
Show all 13 citing cases →
— Tex. Tax Code § 25.23(a)(l) — 1 case
Honeywell Int'l, Inc. v. Denton Cent. Appraisal Dist. & Denton Cnty. Appraisal Review Bd., 441 S.W.3d 495 (Tex. App. 2014). “TexTax Code Ann. § 25.23 (West 2008). 6 .”
— Tex. Tax Code § 25.23(c) — 1 case
Friedrich Air Conditioning & Refrigeration Co. v. Bexar Appraisal Dist., 762 S.W.2d 763 (Tex. App. 1988). “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.”
— Tex. Tax Code § 25.23(d) — 2 cases
Friedrich Air Conditioning & Refrigeration Co. v. Bexar Appraisal Dist., 762 S.W.2d 763 (Tex. App. 1988). “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.”
Heritage Operating, L.P. v. Barbers Hill Indep. Sch. Dist., 496 S.W.3d 318 (Tex. App. 2016). “See Tex. Tax Code Ann. § 25.23 (d) (West 2015 & Supp.”
— Tex. Tax Code § 25.23(e) — 1 case
Honeywell Int'l, Inc. v. Denton Cent. Appraisal Dist. & Denton Cnty. Appraisal Review Bd., 441 S.W.3d 495 (Tex. App. 2014). “TexTax Code Ann. § 25.23 (West 2008). 6 .”
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