Tex. Codes » Tax Code · TITLE 1. PROPERTY TAX CODE · SUBTITLE D. APPRAISAL AND ASSESSMENT · CHAPTER 26. ASSESSMENT
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Tex. Tax Code § 26.15 (2026)

Correction Of Tax Roll

✓ laws through the 89th Legislature (2025)
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Sec. 26.15. CORRECTION OF TAX ROLL. (a) Except as provided by Chapters 41 and 42 of this code and in this section, the tax roll for a taxing unit may not be changed after it is completed.

(b) The assessor for a unit shall enter on the tax roll the changes made in the appraisal roll as provided by Section 25.25 of this code.

(c) At any time, the governing body of a taxing unit, on motion of the assessor for the unit or of a property owner, shall direct by written order changes in the tax roll to correct errors in the mathematical computation of a tax. The assessor shall enter the corrections ordered by the governing body.

(d) Except as provided by Subsection (e) of this section, if a correction in the tax roll that changes the tax liability of a property owner is made after the tax bill is mailed, the assessor shall prepare and mail a corrected tax bill in the manner provided by Chapter 31 of this code for tax bills generally. He shall include with the bill a brief explanation of the reason for and effect of the corrected bill.

(e) If a correction that increases the tax liability of a property owner is made after the tax is paid, the assessor shall prepare and mail a supplemental tax bill in the manner provided by Chapter 31 of this code for tax bills generally. He shall include with the supplemental bill a brief explanation of the reason for and effect of the supplemental bill. The additional tax is due on receipt of the supplemental bill and becomes delinquent if not paid before the delinquency date prescribed by Chapter 31 of this code or before the first day of the next month after the date of the mailing that will provide at least 21 days for payment of the tax, whichever is later.

(f) If a correction that decreases the tax liability of a property owner is made after the owner has paid the tax, the taxing unit shall refund to the property owner who paid the tax the difference between the tax paid and the tax legally due, except as provided by Section 25.25(n). A property owner is not required to apply for a refund under this subsection to receive the refund.

(g) A taxing unit that determines a taxpayer is delinquent in ad valorem tax payments on property other than the property for which liability for a refund arises or for a tax year other than the tax year for which liability for a refund arises may apply the amount of an overpayment to the payment of the delinquent taxes if the taxpayer was the sole owner of the property:

(1) for which the refund is sought on January 1 of the tax year in which the taxes that were overpaid were assessed; and

(2) on which the taxes are delinquent on January 1 of the tax year for which the delinquent taxes were assessed.

Text of subsection as added by Acts 2025, 89th Leg., R.S., Ch. 338 (S.B. 4), Sec. 2.13


(h) The assessor for a school district shall correct the tax roll for the district for the 2025 tax year to reflect the results of the election to approve the constitutional amendment proposed by S.J.R. 2, 89th Legislature, Regular Session, 2025. This subsection expires December 31, 2026.

Text of subsection as added by Acts 2025, 89th Leg., R.S., Ch. 340 (S.B. 23), Sec. 2.11


(h) The assessor for a school district shall correct the tax roll for the district for the 2025 tax year to reflect the results of the election to approve the constitutional amendment proposed by S.J.R. 85, 89th Legislature, Regular Session, 2025. This subsection expires December 31, 2026.

Acts 1979, 66th Leg., p. 2283, ch. 841, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1991, 72nd Leg., ch. 418, Sec. 1, eff. Aug. 26, 1991; Acts 1993, 73rd Leg., ch. 198, Sec. 2, eff. Sept. 1, 1993; Acts 2001, 77th Leg., ch. 1430, Sec. 7, eff. Sept. 1, 2001.

Amended by:

Acts 2013, 83rd Leg., R.S., Ch. 643 (H.B. 709), Sec. 1, eff. January 1, 2014.

Acts 2015, 84th Leg., R.S., Ch. 465 (S.B. 1), Sec. 7, eff. June 15, 2015.

Acts 2015, 84th Leg., R.S., Ch. 481 (S.B. 1760), Sec. 7, eff. January 1, 2016.

Acts 2017, 85th Leg., R.S., Ch. 172 (H.B. 2989), Sec. 1, eff. May 26, 2017.

Acts 2023, 88th Leg., 2nd C.S., Ch. 1 (S.B. 2), Sec. 6.06, eff. July 22, 2023.

Acts 2025, 89th Leg., R.S., Ch. 338 (S.B. 4), Sec. 2.13, eff. June 16, 2025.

Acts 2025, 89th Leg., R.S., Ch. 340 (S.B. 23), Sec. 2.11, eff. June 16, 2025.

Notes of Decisions
Cited in 13 cases, 1990–2018 · leading case: Richardson Indep. Sch. Dist. v. GE Capital Corp., 58 S.W.3d 290 (Tex. App.—Dallas 2001).
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Richardson Indep. Sch. Dist. v. GE Capital Corp., 58 S.W.3d 290 (Tex. App.—Dallas 2001). · cites it 4× “See Tex. Tax Code Ann. § 26.15 (e) (Vernon Supp.”
Willacy Cnty. Appraisal Dist. v. Sebastian Cotton & Grain, Ltd., 555 S.W.3d 29 (Tex. 2018). “, TEX. TAX CODE §§ 26.15 (permitting corrections to the tax roll), 41.”
MAG-T, L.P. v. Travis Cent. Appraisal Dist., 161 S.W.3d 617 (Tex. App.—Austin 2005). “Tex. Tax Code Ann. § 26.15 (e) (West 2001) (emphasis added).”
Carrollton-Farmers Branch Indep. Sch. Dist. v. JPD, Inc., 168 S.W.3d 184 (Tex. App.—Dallas 2005). · cites it 2× “” Tex. Tax Code Ann. § 26.15 (f). And section 25.”
Escamilla v. City of Laredo, 9 S.W.3d 416 (Tex. App.—San Antonio 1999). · cites it 2× “Tex. Tax Code Ann. § 26.15 (Vernon 1992) (emphasis added); see id.”
Matagorda Cnty. Appraisal Dist. v. Conquest Expl. Co., 788 S.W.2d 687 (Tex. App.—Corpus Christi 1990). “2 On January 29, 1988, Conquest paid MCAD the taxes on its proportionate interest, and separately tendered taxes on the alleged state exempt portion subject to refund under Tex. Tax Code Ann. § 26.15 (Vernon 1982).”
Harris Cnty. Appraisal Dist. v. Virginia Indonesia Co., 871 S.W.2d 864 (Tex. App. 1994). “” TexTax Code Ann. § 26.15 (Vernon 1992); see Liland v.”
Willacy Cnty. Appraisal Dist. v. Sebastian Cotton & Grain, Ltd., No. 16-0626 (Tex. Sept. 28, 2018). “, TEX. TAX CODE §§ 26.15 (permitting corrections to the tax roll), 41.”
Joe B. Freeman v. Town of Flower Mound, No. 03-02-00032-CV (Tex. App.—Austin May 16, 2002). “See Tex. Tax Code Ann. § 26.15 (3) (West 2001).”
MAG-T, L.P. v. Travis Cent. Appraisal Dist., No. 03-04-00151-CV (Tex. App.—Austin Feb. 3, 2005). “Tex. Tax Code Ann. § 26.15 (e) (West 2001) (emphasis added).”
MAG-T, L.P. v. Travis Cent. Appraisal Dist., No. 03-04-00151-CV (Tex. App.—Austin Feb. 3, 2005). “The additional tax is due on receipt of the supplemental bill and becomes delinquent if not paid before the delinquency date prescribed by Chapter 31 of this code or before the first day of the next month after the date of the mailing that will provide at least 21 days for…”
Joaquin Indep. Sch. Dist. v. Shelby Cnty. Appraisal Dist., No. 12-13-00038-CV (Tex. App.—Tyler Aug. 29, 2014). “See TEX. TAX CODE ANN. § 26.15(f) (West Supp.”
Show all 13 citing cases →
Tex. Tax Code § 26.15(d): 1 case
Escamilla v. City of Laredo, 9 S.W.3d 416 (Tex. App.—San Antonio 1999). “Tex. Tax Code Ann. § 26.15 (Vernon 1992) (emphasis added); see id.”
Tex. Tax Code § 26.15(f): 3 cases
Carrollton-Farmers Branch Indep. Sch. Dist. v. JPD, Inc., 168 S.W.3d 184 (Tex. App.—Dallas 2005). “” Tex. Tax Code Ann. § 26.15 (f). And section 25.”
Joaquin Indep. Sch. Dist. v. Shelby Cnty. Appraisal Dist., No. 12-13-00038-CV (Tex. App.—Tyler Aug. 29, 2014). “See TEX. TAX CODE ANN. § 26.15(f) (West Supp.”
TVMAX Holdings, Inc. v. Spring Indep. Sch. Dist., No. 01-14-00304-CV, 2015 WL 1967596 (Tex. App.—Houston [1st Dist.] Apr. 30, 2015).
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