Texas Statutes
Subchapter C. Administration of Exemptions
Section 11.48. Confidential Information

Sec. 11.48. CONFIDENTIAL INFORMATION. (a) A driver's license number, personal identification certificate number, or social security account number provided in an application for an exemption filed with a chief appraiser is confidential and not open to public inspection. The information may not be disclosed to anyone other than an employee or agent of the appraisal district who appraises property or performs appraisal services for the appraisal district, except as authorized by Subsection (b).
(b) Information made confidential by this section may be disclosed:
(1) in a judicial or administrative proceeding pursuant to a lawful subpoena;
(2) to the person who filed the application or to the person's representative authorized in writing to receive the information;
(3) to the comptroller and the comptroller's employees authorized by the comptroller in writing to receive the information or to an assessor or a chief appraiser if requested in writing;
(4) in a judicial or administrative proceeding relating to property taxation to which the person who filed the application is a party; or
(5) if and to the extent the information is required to be included in a public document or record that the appraisal district is required by law to prepare or maintain.
(c) A person who legally has access to an application for an exemption or who legally obtains the information from the application made confidential by this section commits an offense if the person knowingly:
(1) permits inspection of the confidential information by a person not authorized by Subsection (b) to inspect the information; or
(2) discloses the confidential information to a person not authorized by Subsection (b) to receive the information.
(d) An offense under Subsection (c) is a Class B misdemeanor.
Added by Acts 2003, 78th Leg., ch. 436, Sec. 1, eff. Sept. 1, 2003.
Amended by:
Acts 2015, 84th Leg., R.S., Ch. 1118 (H.B. 3532), Sec. 1, eff. September 1, 2015.

Structure Texas Statutes

Texas Statutes

Tax Code

Title 1 - Property Tax Code

Subtitle C - Taxable Property and Exemptions

Chapter 11 - Taxable Property and Exemptions

Subchapter C. Administration of Exemptions

Section 11.41. Partial Ownership of Exempt Property

Section 11.42. Exemption Qualification Date

Section 11.421. Qualification of Religious Organization

Section 11.422. Qualifications of a School

Section 11.423. Qualification of Charitable Organization or Youth Association

Section 11.424. Conflict Between Governing Regulation of Nonprofit Organization, Association, or Entity and Contract With United States

Section 11.43. Application for Exemption

Section 11.431. Late Application for Homestead Exemption

Section 11.432. Homestead Exemption for Manufactured Home

Section 11.433. Late Application for Religious Organization Exemption

Section 11.434. Late Application for a School Exemption

Section 11.435. Late Application for Charitable Organization Exemption

Section 11.436. Application for Exemption of Certain Property Used for Low-Income Housing

Section 11.437. Exemption for Cotton Stored in Warehouse

Section 11.438. Late Application for Veteran's Organization Exemption

Section 11.439. Late Applications for Disabled Veterans Exemptions

Section 11.4391. Late Application for Freeport Exemption

Section 11.44. Notice of Application Requirements

Section 11.45. Action on Exemption Applications

Section 11.46. Compilation of Partial Exemptions

Section 11.47. Mail Survey of Residence Homesteads

Section 11.48. Confidential Information

Section 11.49. Legal Title Not Affected

Section 11.50. Provision of Names of Individuals Receiving Residence Homestead Exemption to Another Chief Appraiser