Timing is Everything for Taxes

What is happening? Texas Attorney General is set to answer a question about the timing of Appraised Values for Chapter 313 purposes. RQ-0479-KP

Why is this important? Senator Hall’s question is summarized as “Whether an application for a certificate of limitation on appraised value under Tax Code chapter 313 must reflect that all qualifying criteria are met on the date the application is submitted or whether the criteria must be met before the certificate is issued”

How will this be important? At issue- the Comptroller’s application form. Does Chapter 313 “allow for required application components to be created after the application is submitted?”

RQ-0479-KP