34 Tex. Admin. Code § 9.3010 - Partial Exemption Lists

(a) All appraisal district offices appraising property for purposes of ad valorem taxation shall develop and maintain partial exemption lists.

(b) The partial exemption lists shall contain the following two items of information for the state-mandated homestead exemption, the state-mandated over-65 homestead exemption, the state-mandated disability homestead exemption, the local-option percentage homestead exemption, the optional over-65 or disability homestead exemption, and the disabled veteran's exemption: the total number of each kind of partial exemption for each taxing unit and total value that is exempted by each kind of partial exemption for each taxing unit. A list showing this information for each kind of partial exemption shall be made available to the public.

(c) Any item required by these sections may be maintained in electronic data processing records rather than in physical documents.

(d) No provisions in these sections are to be construed as prohibiting the consolidation of lists.

(e) Appraisal district offices failing to establish partial exemption lists as required in this section may be judged to be in compliance upon a showing to the board that partial exemption lists substantially equivalent to that required have been established.

Notes

34 Tex. Admin. Code § 9.3010

The provisions of this §9.3010 adopted to be effective April 30, 1981, 6 TexReg 1441; amended to be effective October 30, 1981, 6 TexReg 3873; amended to be effective January 6, 1984, 8 TexReg 5413; transferred effective November 26, 1991, as published in the Texas Register September 18, 1992, 17 TexReg 6481.