34 Tex. Admin. Code § 9.4308 - Contents of Petition
(a) A petition
shall contain the following:
(1) the
petitioner's name;
(2) the
designated agent of the petitioner, if any;
(3) the mailing address of the petitioner and
any designated agent for the petitioner;
(4) the physical address of the petitioner
and any designated agent for the petitioner;
(5) the email address of the petitioner and
any designated agent for the petitioner;
(6) the facsimile number of the petitioner
and any designated agent for the petitioner;
(7) the petitioner's grounds for objection,
stated with specificity on Part B of the petition and as required by this
subchapter;
(8) the petitioner's
value claimed to be correct for each objection, stated with specificity on Part
B of the petition and as required by this subchapter;
(9) documentary evidence provided in Part C
of the petition, organized and identified for each objection stated on Part B
of the petition and as required by this subchapter;
(10) the property identification stated with
specificity on Part B of the petition for each objection and as required by
this subchapter; and
(11) all other
information required to be reported on Part B of the petition.
(b) To protest the comptroller's
findings, a petitioner must identify inaccuracies in value determinations made
by the division in the course of arriving at a value for a property, or in the
case of property in Category J, a value for a company, or in the case of
property in Category D, the productivity value.
(1) On Part B of the petition, the petitioner
shall separately list each ground for objection the petitioner contends
resulted in an inaccuracy in a value determination. The grounds for objection
shall be listed numerically and sequentially per property category.
(2) On Part B of the petition, for each
separately and sequentially listed ground for objection, the petitioner shall
separately identify the property for which the petitioner asserts the ground
for objection. Each property shall be separately identified by property
identification number, or in the case of Category J property by company
identification number, or in the case of category D property by land
class.
(3) On Part B of the
petition, for each objection listed, the petitioner shall state the following:
(A) the change sought by the
objection;
(B) the value
determination alleged by petitioner to be inaccurate;
(C) the basis of the allegation that the
value determination is inaccurate;
(D) the valued claimed by petitioner to be
correct; and
(E) the documentary
evidence provided in Part C of the petition, identified by title or
description, that supports the objection.
(c) For purposes of this section, a value
determination may include, but is not limited to:
(1) a sale utilized in the study;
(2) the sale's price of a property included
in the study;
(3) construction
quality;
(4) effective
age;
(5) percent of
depreciation;
(6) capitalization
rate;
(7) market rent;
(8) expenses;
(9) gross rent multiplier;
(10) land value;
(11) land value per acre;
(12) type of lease;
(13) fencing expense, and other components;
or
(14) other elements of an
appraisal.
(d) For
purposes of this section, a value determination does not include:
(1) the resulting ratio for a property,
category or company reported by the comptroller as a finding; or
(2) the final market value for a property or
company, or productivity value reported by the comptroller as a finding without
identifying the specific basis or underlying inaccuracy in the appraisal that
causes the value to be inaccurate.
(e) Multiple claims of inaccuracies in value
determinations regarding the same property, company, or land class cannot be
combined in the same ground for objection, but must be stated and listed as
separate objections pursuant to this section.
(f) Multiple properties, companies or land
classes cannot be combined for the same claim of an inaccuracy in a value
determination, but must be stated and listed in separate objections.
(g) For each ground for objection identified
on Part B of the petition, the petitioner must state on Part B of the petition,
the relief sought with sufficient specificity such that the comptroller or an
ALJ can grant the relief requested by making the change requested based solely
on the petition.
(h) All
documentary evidence submitted by petitioner shall be filed in Part C of the
petition, organized and separated by cover sheets, with each cover sheet
clearly identifying the property category, numbered ground for objection, and
the property, company or land class as reported on Part B of the petition to
which the evidence corresponds. If documents are included as evidence for more
than one ground for objection, the documents may be submitted only once, but
all property categories, grounds for objections, and properties, companies or
land classes to which the documents correspond must be identified on the cover
sheet. Separate documents must be labeled as separate exhibits.
(i) Self-report corrections. Self-report
corrections are limited to changes in the comptroller's preliminary findings
under Government Code, §
403.302(g)
that were caused by an error in a district's annual report of property value,
by a clerical error in a district's local value made by the division, or by a
correction or change in a school district's appraisal roll that occurred before
the preliminary certification of the study findings. All self-report
corrections must be asserted in sequentially numbered grounds for objection.
Grounds for objection must be set forth by written requests and be supported by
documentation as identified in this subsection.
(1) To seek a self-report correction
regarding changes of values reflected in the School District Report of Property
Value (Form 50-108), a petitioner must identify "SR" as the category
identification, include a written request that the preliminary findings be
revised in accordance with an updated School District Report of Property Value
(Form 50-108), and identify and include with the protest the following
documentation: School District Report of Property Value (Form 50-108) or
documentation that provides substantially the same information set forth in
School District Report of Property Value (Form 50-108) with a recap that
includes a breakdown of value by category, a breakdown of exemptions and other
value deductions, and a breakdown by land class of agricultural and timber land
acreage and value. All values reflected on the documentation that differ from
the division's preliminary findings will be considered to be changes sought by
way of the protest.
(2) To seek a
self-report correction regarding value lost due to school tax limitations, a
petitioner must identify "SR" as the category identification, include a written
request that the preliminary findings be revised in accordance with an updated
Report on Value Lost Because of the School Tax Limitation on Homesteads of the
Elderly/Disabled (Form 50-253), and identify and include with the protest the
documentation listed in subparagraphs (A) and (B) of this paragraph. All values
reflected on the documentation that differ from the division's preliminary
findings will be considered to be changes sought by way of the protest.
(A) Report on Value Lost Because of the
School Tax Limitation on Homesteads of the Elderly/Disabled (Form 50-253) or
documentation that provides substantially the same information set forth in
Report on Value Lost Because of the School Tax Limitation on Homesteads of the
Elderly/Disabled (Form 50-253) and with a recap, if available, showing the
total appraised value of residential homesteads subject to a tax ceiling, the
total dollar amount of mandatory exemptions on residence homesteads subject to
a tax ceiling, the total dollar amount of local optional exemptions on
residence homesteads subject to a tax ceiling, the total taxable value of
residence homesteads subject to a tax ceiling, and the total actual levy on
residence homesteads subject to a tax ceiling; and
(B) a listing by account number in
Excel®-compatible format of tax ceilings created in 2006 or a prior year
and that still existed in the property value study (PVS) year, if a change or
correction to such information is requested, including the year the ceiling was
established, the ceiling in 2007, and the ceiling in the PVS year, if the total
loss of all such combined accounts is different than that reported in the
division's preliminary findings. If the total loss of all such combined
accounts is not different than that reported in the division's preliminary
findings, the listing identified in this subparagraph need not be submitted.
This information is only required if a change or correction to such information
is requested.
(3) To
seek a self-report correction concerning value limitations provided by Tax
Code, Chapter 313, a petitioner must identify "SR" as the category
identification, include a written request that the preliminary findings be
revised in accordance with an updated Report on Value Lost Because of Value
Limitations Under Tax Code, Chapter 313 (Form 50-767), and identify and include
with the protest the following documentation: Report on Value Lost Because of
Value Limitations Under Tax Code, Chapter 313 (Form 50-767) with a listing by
account number of the market value, exemptions, and taxable value of the
property subject to the value limitation. All values reflected on the
documentation that differ from the division's preliminary findings will be
considered to be changes sought by way of the protest.
(4) To seek a self-report correction
concerning value lost due to participation in tax increment financing, a
petitioner must identify "SR" as the category identification, include a written
request that the preliminary findings be revised in accordance with an updated
Report on Value Lost Because of School District Participation in Tax Increment
Financing (Form 50-755), and include with the protest the following
documentation: Report on Value Lost Because of School District Participation in
Tax Increment Financing (Form 50-755) with a listing of each property in the
TIF zone identified by account number and showing the appraised and taxable
value for the PVS year and appraised and taxable value for the zone's base
year. All values reflected on the documentation that differ from the division's
preliminary findings will be considered to be changes sought by way of the
protest.
(5) To seek a self-report
correction concerning a change or correction in deferred taxes pursuant to Tax
Code, §
33.06 or §
33.065, if not otherwise
included in a self-report correction under paragraph (1) of this subsection, a
petitioner must identify "SR" as the category identification, include a written
request that the preliminary findings be revised in accordance with an updated
listing of deferred taxes, and include with the protest a listing by account of
the unpaid deferred taxes that does not include penalties or interest. All
values reflected on the documentation that differ from the division's
preliminary findings will be considered to be changes sought by way of the
protest.
(6) Notwithstanding
paragraphs (1), (2), (3), (4), and (5) of this subsection, a petitioner may
seek a self-report correction by identifying "SR" as the category
identification, including a written request identifying findings sought to be
revised, and identifying and including with the protest information necessary
to support the requested corrections.
(j) The petition must contain a statement by
the school district's or property owner's authorized agent or, if no agent has
been designated, by the school district superintendent or the property owner as
applicable, that, to the best of the person's knowledge, the statements
contained in the petition and the evidence attached to the petition are true
and correct.
Notes
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