Texas Attorney General Opinion: GA-0283 Page: 3 of 8
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The Honorable Mike Stafford - Page 3
may reappraise property every two years, while another district reappraises property every three
years. See id. at 9; see TEX. TAX CODE ANN. 25.18(a)-(b) (Vernon 2002) (requiring each appraisal
office to implement a plan to reappraise property at least once every three years).
Section 6.025 of the Tax Code attempts to deal with the situation in which overlapping
appraisal districts appraise the same piece of property at different values. See TEX. TAX CODE ANN.
6.025 (Vernon Supp. 2004-05). Section 6.025 requires the chief appraisers of overlapping
appraisal districts to coordinate their appraisals and the value of property in overlapping districts:
(a) The chief appraisers of two or more appraisal districts that
have boundaries that include any part of the same territory shall enter
into a written understanding that, with respect to the property located
in the territory in which each of the districts has appraisal jurisdiction:
(1) permits each appraiser to have access to
and use information appropriate to appraisals,
including a record of an exemption application,
rendition, or other property owner report;
(2) eliminates differences in the information
in appraisal records of the districts, including
information relating to ownership of property,
the description of property, and the physical
characteristics of property; and
(3) contains the form of a written advisory
prescribed by the comptroller informing the owners of
property that reports and other documents required of
the owners must be filed with or sent to each appraisal
district and that the owners should consider sending
any other document relating to the property to each
appraisal district.
(b) The advisory described by Subsection (a)(3) may be sent
to a property owner having property appraised by each district when
the notice of appraised value ... is sent.
(c) The chief appraisers of appraisal districts described by
Subsection (a) shall to the extent practicable coordinate their
appraisal activities so as to encourage and facilitate the appraisal of
the same property appraised by each district at the same value.
(d) If on May I all the chief appraisers of the appraisal
districts described by Subsection (a) in which a parcel or item of
property is located are not in agreement as to the appraised or market(GA-0283)
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Texas. Attorney-General's Office. Texas Attorney General Opinion: GA-0283, text, December 14, 2004; (https://texashistory.unt.edu/ark:/67531/metapth275179/m1/3/: accessed May 21, 2024), University of North Texas Libraries, The Portal to Texas History, https://texashistory.unt.edu; crediting UNT Libraries Government Documents Department.