Texas Statutes
Chapter 25 - Local Appraisal
Section 25.195. Inspection by Property Owner

Sec. 25.195. INSPECTION BY PROPERTY OWNER. (a) After the chief appraiser has submitted the appraisal records to the appraisal review board as provided by Section 25.22(a), a property owner or the owner's designated agent is entitled to inspect and copy the appraisal records relating to property of the property owner, together with supporting data, schedules, and, except as provided by Subsection (b), any other material or information held by the chief appraiser or required by Section 25.01(c) to be provided to the appraisal district under a contract for appraisal services, including material or information obtained under Section 22.27, that is obtained or used in making appraisals for the appraisal records relating to that property.
(b) The owner of property other than vacant land or real property used for residential purposes or the owner's agent may not inspect any material or information obtained under Section 22.27.
(c) A property owner or the designated agent of an owner whose property is appraised by a private appraisal firm under a contract for appraisal services with an appraisal district is entitled to inspect and copy, at the office of that firm, all information pertaining to the property that the firm considered in appraising the property, including information showing each method of appraisal used to determine the value of the property and all calculations, personal notes, correspondence, and working papers used in appraising the property. This subsection does not apply to information made confidential by Section 22.27, except that the property owner or agent is entitled to inspect and copy any information relating to the owner's property, including otherwise confidential information.
(d) The appraisal firm shall make information covered by Subsection (c) available for inspection and copying by the owner or agent not later than the 15th day after the date the owner or agent delivers a written request to inspect the information, unless the owner or agent agrees in writing to a later date.
(e) If an owner or agent states under oath in a document filed with an appraisal review board in connection with a proceeding initiated under Section 25.25 or Chapter 41 that the applicable appraisal firm has not complied with a request for inspection or copying under Subsection (c) related to the property that is the subject of the proceeding, the board may not conduct a hearing on the merits of any claim relating to that property and may not approve the appraisal records relating to that property until the board determines in a hearing that:
(1) the appraisal firm has made the information available for inspection and copying as required by Subsection (c); or
(2) the owner or agent has withdrawn the motion or protest that initiated the proceeding.
Added by Acts 1983, 68th Leg., p. 5079, ch. 920, Sec. 1, eff. Aug. 29, 1983. Amended by Acts 1987, 70th Leg., ch. 38, Sec. 1, eff. April 29, 1987; Acts 1997, 75th Leg., ch. 1039, Sec. 25, eff. Jan. 1, 1998; Acts 2001, 77th Leg., ch. 268, Sec. 3, eff. Sept. 1, 2001; Acts 2001, 77th Leg., ch. 372, Sec. 1, eff. May 26, 2001.

Structure Texas Statutes

Texas Statutes

Tax Code

Title 1 - Property Tax Code

Subtitle D - Appraisal and Assessment

Chapter 25 - Local Appraisal

Section 25.01. Preparation of Appraisal Records

Section 25.011. Special Appraisal Records

Section 25.02. Form and Content

Section 25.025. Confidentiality of Certain Home Address Information

Section 25.026. Confidentiality of Certain Shelter Center and Sexual Assault Program Address Information

Section 25.027. Restriction on Posting Information on Internet Website

Section 25.03. Description

Section 25.04. Separate Estates or Interests

Section 25.05. Life Estates

Section 25.06. Property Encumbered by Possessory or Security Interest

Section 25.07. Leasehold and Other Possessory Interests in Exempt Property

Section 25.08. Improvements

Section 25.09. Condominiums and Planned Unit Developments

Section 25.10. Standing Timber

Section 25.11. Undivided Interests

Section 25.12. Mineral Interest

Section 25.13. Exempt Property Subject to Contract of Sale

Section 25.135. Qualifying Trusts

Section 25.16. Property Losing Exemption During Tax Year

Section 25.17. Property Overlapping Taxing Unit or Appraisal District Boundaries

Section 25.18. Periodic Reappraisals

Section 25.19. Notice of Appraised Value

Section 25.192. Notice of Residence Homestead Exemption Eligibility

Section 25.193. Notice of Certain Canceled or Reduced Exemptions

Section 25.195. Inspection by Property Owner

Section 25.20. Access by Taxing Units

Section 25.21. Omitted Property

Section 25.22. Submission for Review and Protest

Section 25.23. Supplemental Appraisal Records

Section 25.24. Appraisal Roll

Section 25.25. Correction of Appraisal Roll

Section 25.26. Forfeiture of Remedy for Nonpayment of Taxes