Tax & Accounting Blog

Delivery Of Notices By Certified Mail In Texas

Blog, ONESOURCE, ONESOURCE Property Tax September 12, 2013

Texas has recently passed legislation that adds new requirements to the processes of mailing property-related notices.

1.       Notice of Representation By Agent

Effective September 1, 2013, recently passed legislation states that a designated agent of a property owner can rescind his or her representation by mailing a notice of revocation by certified mail to the property owner’s last known address.

2.       Notices Regarding Agricultural or Timber Land

Effective January 1, 2014, new legislation requires that property owners must receive notices by certified mail delivery if the information is related to the following:

  • Amount of additional taxes due if owner’s agricultural land is sold or divided.
  • Property tax owner’s ineligibility of agricultural land appraisal if an owner fails to file an application on time for the current tax year
  • Penalty imposed on an agricultural land owner’s property by the chief appraiser, including any written notices or appraisal records entry requirements
  • Notice of determination for change in use regarding agricultural land; chief appraiser must send this information to the owner as soon as possible and must include an explanation of the taxpayer’s right to protest, and
  • Notice of determination in change in use of timber land; chief appraiser must send this information to the owner as soon as possible and must include an explanation of the taxpayer’s right to protest.