Texas Codes
Tex. Tax Code § 25.24 (2026)
Appraisal Roll
✓ current as of May 2026
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Sec. 25.24. APPRAISAL ROLL. The appraisal records, as changed by order of the appraisal review board and approved by that board, constitute the appraisal roll for the district.
Acts 1979, 66th Leg., p. 2276, ch. 841, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1981, 67th Leg., 1st C.S., p. 162, ch. 13, Sec. 112, eff. Jan. 1, 1982.
Notes of Decisions
Cited in 13
cases, 1990–2018 · leading case: Willacy Cnty. Appraisal Dist. v. Sebastian Cotton & Grain, Ltd., 555 S.W.3d 29 (Tex. 2018).
Willacy Cnty. Appraisal Dist. v. Sebastian Cotton & Grain, Ltd., 555 S.W.3d 29 (Tex. 2018). “TEX. TAX CODE § 25.24. "The [L]egislature's intent, as may be determined from the overall tax appraisal protest scheme, is that the appraisal rolls become fixed after property owners have been given adequate time to file their protests.”
Dallas Cent. Appraisal Dist. v. G.T.E. Directories Corp., 905 S.W.2d 318 (Tex. App. 1995). “" Tex.Tax Code Ann. § 25.24 (Vernon 1992) (emphasis added).”
Carr v. Bell Sav. & Loan Ass'n, 786 S.W.2d 761 (Tex. App. 1990). “Tex.Tax Code Ann. § 25.24 (Vernon 1982 & Supp.”
Atascosa Cnty. v. Atascosa Cnty. Appraisal Dist., 990 S.W.2d 255 (Tex. 1999). “See Tex. Tax Code § 25.24. Tax Code § 25.21 mandates the procedure for back-appraising property: (a) If the chief appraiser discovers that real property was omitted from an appraisal roll in any one of the five preceding years .”
Key Energy Servs., LLC, Appellant v. Shelby Cnty. Appraisal Dist., Appellee, 428 S.W.3d 133 (Tex. App. 2014). “Tex. Tax Code Ann. § 25.24 (West 2008). Key’s argument is that, literally, the property did not appear on the tax roll in 2007, but was added in 2008.”
Collin Cnty. Appraisal Dist. v. Ne. Dallas Assocs., 855 S.W.2d 843 (Tex. App. 1993). “Tex.Tax Code Ann. § 25.24 (Vernon 1992). The appraisal roll may be changed only under certain circumstances as follows: (a) Except as provided by Chapters 41 and 42 of this code and by this section, the appraisal roll may not be changed.”
Heritage Operating, L.P. v. Barbers Hill Indep. Sch. Dist., 496 S.W.3d 318 (Tex. App. 2016). “” See Tex. Tax Code Ann. § 25.24 (West 2015). The Change Sheet does not order the appraisal roll changed; it orders the appraisal records changed.”
Matagorda Cnty. Appraisal Dist. v. Conquest Expl. Co., 788 S.W.2d 687 (Tex. App. 1990). “Tex.Tax Code Ann. § 25.24 (Vernon 1982). The review board, like a trial court with its judgment, may correct clerical errors affecting a property owner’s tax liability which are entered upon the appraisal roll.”
Sebastian Cotton & Grain, Ltd. v. Willacy Cnty. Appraisal Dist., 492 S.W.3d 824 (Tex. App. 2016). “” See Tex. Tax Code Ann. § 25.24 (West, Westlaw through 2015 R.”
Honeywell Int'l, Inc. v. Denton Cent. Appraisal Dist. & Denton Cnty. Appraisal Review Bd., 441 S.W.3d 495 (Tex. App. 2014). “” Tex.Tax Code Ann. § 25.24 (West 2008)[Emphasis added].”
Handy Hardware Wholesale, Inc. v. Harris Cnty. Appraisal Dist., 985 S.W.2d 618 (Tex. App. 1999). “” Tex. Tax Code § 25.24. The “appraisal records” are defined as including the following: (1) the name and address of the owner or, if the name or address is unknown, a statement that it is unknown; (2) real property; (3) separately taxable estates or interests in real property,…”
Willacy Cnty. Appraisal Dist. v. Sebastian Cotton & Grain, Ltd. (Tex. 2018). “TEX. TAX CODE § 25.24. “The [L]egislature’s intent, as may be determined from the overall tax appraisal protest scheme, is that the appraisal rolls become fixed after property owners have been given adequate time to file their protests.”
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