Recent Attorney General's Opinions
Attorney General's Opinions
Last updated - June 11, 2018
Opinion No. KP-0192
April 23, 2018
Issues: Reappraisal following disaster
In this opinion, the A.G. addresses some questions related to reappraisals following Hurricane Harvey. The first question concerned the reappraisal costs that an appraisal district may charge to taxing units. The A.G. said, “Appraisal districts may not capitalize on a disaster by requesting additional funds from taxing units for expenses the appraisal district would incur regardless of the disaster. To the extent that an appraisal district incurs additional costs resulting from a disaster reappraisal, it may require participating taxing units to fund those extraordinary expenses.”
Another question concerned whether an appraisal district was required to send a notice of appraised value for a property reappraised following a disaster, even if the new value was lower than the January-1 value. The A.G. explained that any reappraisal of a property triggers an appraisal district’s duty to send a notice of appraised value. There is no exception for a post-disaster reappraisal.
The A.G. then volunteered a curious comment. Section 418.016(e) of the Government Code allows the governor to waive or suspend statutory deadlines imposed on local governments in the wake of a disaster. For example, a taxing unit could be excused if a hurricane prevented its governing body from adopting a tax rate on time. The A.G.’s opinion seems to imply that a taxing unit could use the law to postpone the deadline for property owner’s filing protests. If that were true, a protest filed with an ARB might be considered timely as to some taxing units and untimely as to others.