La Salle County Appraisal District Procedures for Supplements

THE STATE COMPTROLLER REQUIRES APPRAISAL DISTRICTS TO CERTIFY THEIR TAX ROLL BY JULY 25TH OF CURRENT YEAR. AFTER CERTIFICATION, IF A CHANGE NEEDS TO BE DONE TO THE ROLL IT WILL BE DONE IN A SUPPLEMENT (TEXAS PROPERTY TAX CODE/SEC. 42.41 CORRECTION OF ROLLS).

CORRECTIONS ARE DONE TO THE LA SALLE COUNTY APPRASIAL DISTRICTS CERTIFIED TAX ROLL AS NEEDED (EX. CORRECT, MODIFY, DELETE, UPDATE ACCOUNTS) THROUGH A SUPPLEMENT PROCESS.

CHANGES CAN INCLUDE THE FOLLOWING:

• OWNERSHIP NAME CHANGE (CURRENT YEAR, BACK ASSESS IF NEEDED (EX. NO DEED WAS AVAILABE FROM NEW OR OLD OWNERS.)) Grantors/Grantees
• ADDRESS CHANGES (AS REQUESTED BY TAXPAYERS)
• EXEMPTION APPLICATIONS (UPON QUALIFICATIONS)
• HOMESTEAD APPLICATIONS
• OVER 65 EXEMPTION AS QUALIFIED
• DISABLITY
• DISABLED VETERAN
• CORRECTION OF CLERICAL ERRORS
• DOUBLED ASSESSED ACCOUNT (WHEN PROPER DOCUMENTATION IS SUBMITTED TO JUSTIFY THE DOUBLE ASSESSMENTS)
• DELETED ACCOUNTS
• AGRICULTURAL APPLICATION (UPDATED)
• ROLL BACK ACCOUNTS CORRECTED (WITH UPDATED AG APPLICATION FILED)
• BACK ASSESSED ACCOUNTS IF NOT ON TAX ROLL (IF LATE DEED PROVIDED)
• CREATION OF NEW ACCOUNTS
• CHANGES MADE TO ACCOUNTS AFTER LATE PROTESTS
• 1/3 OVER VALUE PLACED ON ACCOUNT.

AFTER CERTIFICATION OF THE ROLL ANY CHANGES/UPDATES MUST BE PUT IN A SUPPLEMENT

• PENDING SUPPLEMENTS (PENDING SUPPLEMENT IS A SUPPLEMENT REQUIRING APPRAISAL REVIEW BOARD APPROVAL)

AFTER CHANGES ARE MADE TO AN ACCOUNT, THOSE CHANGES NEED TO BE ACCEPTED BY THE APPRAISAL REVIEW BOARD. THESE CHANGES ARE THEN PUT INTO A PENDING SUPPLEMENT.

LATE PROTEST (AFTER CERTIFICATION OF THE ROLL) CAN ONLY BE APPROVED BY THE APPRAISAL REVIEW BOARD (ARB). ONCE APPROVED TO HEAR THE PROTEST, ANY CHANGES MADE PERTAINING TO THE PROTEST WITH AN AGREEMENT FROM THE TAXPAYER PROTESTING AND THE APPRAISAL DISTRICT WILL BE SUBMITTED TO THE ARB FOR APPROVAL. (UNLESS NO AGREEMENT IS MADE WITH THE TAXPAYER AND THE APPRAISAL DISTRICT, THE PROTEST WILL BE HEARD BY THE ARB. AFTER A DECISION IS MADE BY THE ARB CHANGES ARE THEN SENT TO THE ENTITIES IN A FORM OF A SUPPLEMENT). PENDING SUPPLEMENTAL NOTICES ARE PRINTED AND MAILED. There is a 30 DAY TIMELINE FROM DATE OF SUPPLEMENTAL APPRAISAL NOTICE IS GIVEN TO TAXPAYER TO REVIEW CHANGES MADE TO THE ACCOUNT.

IF A TAXPAYER IS NOT IN AGREEMENT WITH THE APPRAISAL NOTICE, THE TAXPAYER HAS 30 DAYS TO PROTEST. (RETURN THE PROTEST FORM TO APPRAISAL DISTRICT).

TAXPAYERS MAY SCHEDULE AN INFORMAL MEETING WITH AN APPRAISER TO TRY TO RESOLVE THE ISSUE INFORMALLY EITHER BY PHONE OR WRITTEN REQUEST. THE TAXPAYER WILL BE SCHEDULE FOR AN ARB HEARING AND GIVEN 15 DAYS NOTICE OF THE HEARING DATE AND TIME. AFTER AGREEMENT IS MET (INFORMALLY OR FORMALLY) THE ACCOUNT IS MOVED INTO A SUPPLEMENT GROUP

SUPPLEMENT PROCESSING

SUPPLEMENTS CONSIST OF ACCOUNTS THAT ARE PENDING REQUIRED APPRAISAL REVIEW BOARD (ARB) APPROVAL BEFORE EXPORTING TO THE ENTITY TAX OFFICES. ARB MEETINGS ARE HELD MONTHLY OR AS NEEDED.
AFTER SUPPLEMENT IS APPROVED AND ACCEPTED BY THE ARB THEN THE ACCEPTED SUPPLEMENT ROLL IS EXPORTED TO THE ENTITIES COTULLA ISD TAX OFFICE (COTULLA ISD COLLECTS FOR; COTULLA ISD, CITY OF COTULLA, CITY OF ENCINAL, AND WINTERGARDEN WATER DISTRICT).
FRIO COUNTY APPRAISAL DISTRICT (COLLECTS FOR DILLEY ISD)
LA SALLE COUNTY TAX OFFICE (COLLECTS FOR THE COUNTY).
TAX OFFICES RECEIVE THESE ACCOUNT UPDATES THROUGH A SUPPLEMENTAL IMPORT ON THERE SYSTEM. (IMPORT PROCESS FOR TAX OFFICES TO IMPORT SUPPLEMENTS MAY VERY IN TIME)

PROCEDURES FOR 25.19 APPRAISAL NOTICES TO BE SENT OUT FOR THE NEW YEAR

(TEXAS PROPERTY CODE BOOK-SECTION 25.19 NOTICE OF APPRAISED VALUE)

25.19 NOTICES OF APPRAISED VALUE ARE SENT FOR THE FOLLOWING:
THE APPRAISED VALUE OF THE PROPERTY IS GREATER THAN IT WAS IN THE PRECEDING YEAR;
APPRAISED VALUE OF THE PROPERTY IS GREATER THAN THE VALUE RENDERED BY THE PROPERTY OWNER
THE PROPERTY WAS NOT ON THE APPRAISAL ROLL IN THE PRECEDING YEAR.
THE APPRAISED VALUE OF THE PROPERTY FOR THE CURRENT YEAR AND THE KIND AND AMOUNT OF EACH PARTIAL EXEMPTION, IN ANY, APPROVED FOR THE CURRENT YEAR.
25.19 (NOTICE OF APPRAISED VALUE) REQUESTED BY PROPERTY OWNER.
OWNERSHIP CHANGE/DEEDS INFORMATION FOR CHANGE OF OWNERSHIP IS DONE THROUGH OUT THE YEAR. (DEEDS PROCESSING STOPS AROUND MID APRIL UNTIL CERTIFICATION OF THE ROLL/ END OF THE YEAR PROCESSING). THE APPRAISAL DISTRICT HAS A TIMELINE ON WORKING ON DEEDS FOR NOTICES TO GO OUT TO OWNERS, THE APPRAISAL DISTRICT STOPS INPUTTING DEEDS AT THE END OF APRIL OF CURRENT YEAR TO HAVE NOTICES MAILED OUT TO PROPERTY OWNERS. ( TO SEND OUT 25.19 NOTICES).

ALL 25.19 NOTICES MAILED OUT HAVE A 30 DAY TIMELINE FOR THEM TO PROTEST OR CALL FOR ANY QUESTIONS OR CONCERNS. OTHER DOCUMENTS IN THE 25.19 NOTICE MAIL OUT INCLUDED IS THE MOST UPDATED COPY OF TAXPAYERS RIGHTS AND REMEDIES REQUIRED BY THE STATE AND A NEW HOMESTEAD APPLICATION IF APPLICABLE UNDER HB3630. DEADLINE WOULD BE IN JUNE OF CURRENT YEAR OR 30 DAYS FROM WHICH NOTICES ARE DATED.
PROTEST ARE INPUTED AS SO THEY ARE RECEIVED.
PROTEST HEARINGS ARE SCHEDULED IN JUNE/ JULY OF CURRENT YEAR. NOTICE OF PROTEST HEARING INDICATE THE DATE AND TIME HEARING IS SCHEDULED. TAXPAYERS HAVE TIME TO CALL TO REVIEW THEIR ACCOUNTS INFORMALLY WITH THE APPRAISERS AND SETTLE THE PROTEST OR WITHDRAWAL THE PROTEST. IF SETTLEMENT CAN NOT BE REACHED THE PROTEST WILL BE HEARD BY THE APPRAISAL REVIEW BOARD.
•DURING THE END OF THE YEAR PROCESS (AFTER CERTIFICATION OF THE ROLL) NO CHANGES ARE MADE TO ACCOUNTS UNLESS REQUIRED THROUGH A PROTEST.

• THE DEEDS DEPARTMENT WILL RESUME THE DUTIES OF INPUTTING DEEDS ON SYSTEM AT THE END OF THE END OF THE YEAR PROCESS /CERTIFICATION. (THIS IS USUALLY AROUND THE BEGINNING OF AUGUST).

If you have any questions and/or concerns, please do not hesitate to call the La Salle County Appraisal District:

LA SALLE COUNTY APPRAISAL DISTRICT

P.O. BOX 1530 204 NE LANE ST

COTULLA, TX 78014

830-879-4756