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.
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.
For expiration of this section, see Subsection (c).
Structure Texas Statutes
Subtitle D - Appraisal and Assessment
Section 26.01. Submission of Rolls to Taxing Units
Section 26.013. Unused Increment Rate
Section 26.02. Assessment Ratios Prohibited
Section 26.03. Treatment of Captured Appraised Value and Tax Increment
Section 26.04. Submission of Roll to Governing Body; No-New-Revenue and Voter-Approval Tax Rates
Section 26.041. Tax Rate of Unit Imposing Additional Sales and Use Tax
Section 26.042. Calculation and Adoption of Certain Tax Rates in Disaster Area
Section 26.044. No-New-Revenue Tax Rate to Pay for State Criminal Justice Mandate
Section 26.0441. Tax Rate Adjustment for Indigent Health Care
Section 26.0442. Tax Rate Adjustment for County Indigent Defense Compensation Expenditures
Section 26.0443. Tax Rate Adjustment for Eligible County Hospital Expenditures
Section 26.0444. Tax Rate Adjustment for Defunding Municipality
Section 26.045. Voter-Approval Tax Rate Relief for Pollution Control Requirements
Section 26.0501. Limitation on Tax Rate of Defunding Municipality
Section 26.052. Simplified Tax Rate Notice for Taxing Units With Low Tax Levies
Section 26.06. Notice, Hearing, and Vote on Tax Increase
Section 26.062. Additional Information to Be Included in Tax Rate Notice
Section 26.065. Supplemental Notice of Hearing on Tax Rate Increase
Section 26.07. Automatic Election to Approve Tax Rate of Taxing Unit Other Than School District
Section 26.075. Petition Election to Reduce Tax Rate of Taxing Unit Other Than School District
Section 26.08. Automatic Election to Approve Tax Rate of School District
Section 26.081. Petition Signatures
Section 26.085. Election to Limit Dedication of School Funds to Junior College
Section 26.09. Calculation of Tax
Section 26.10. Prorating Taxes--Loss of Exemption
Section 26.11. Prorating Taxes--Acquisition by Government
Section 26.111. Prorating Taxes--Acquisition by Charitable Organization
Section 26.1115. Calculation of Taxes on Residence Homestead Generally
Section 26.112. Calculation of Taxes on Residence Homestead of Certain Persons
Section 26.113. Prorating Taxes--Acquisition by Nonprofit Organization
Section 26.12. Units Created During Tax Year
Section 26.13. Taxing Unit Consolidation During Tax Year
Section 26.135. Tax Dates for Certain School Districts
Section 26.14. Annexation of Property During Tax Year
Section 26.15. Correction of Tax Roll
Section 26.151. Escrow Account for Property Taxes
Section 26.16. Posting of Tax-Related Information on County's Internet Website
Section 26.17. Database of Property-Tax-Related Information
Section 26.175. Property Tax Database Locator Website
Section 26.18. Posting of Tax Rate and Budget Information by Taxing Unit on Website