Texas Property Tax Consultant Practice Exam

A motion to correct an excessive appraisal under Section 25.25(d) must be filed when?

1. Must be filed prior to the tax delinquency date

2. Must be in writing to the chief appraiser

3. May only be filed if the value exceeds 25%

4. May be filed if the value exceeds 25%, the taxes have been paid, and an appeal was not heard by the ARB

The correct answer is: Must be filed prior to the tax delinquency date

A motion to correct an excessive appraisal under Section 25.25(d) of the Texas Property Tax Code must indeed be filed prior to the tax delinquency date. This is critical because it ensures the property owner addresses the appraisal issue in a timely manner, allowing for corrections to be made before tax liabilities are established as delinquent. If the motion is not filed before this date, the opportunity to adjust the appraisal could be lost, leading to potential financial implications for the property owner. The timing outlined in the law emphasizes the necessity of prompt action following an appraisal that is believed to be excessive. By adhering to this timeline, taxpayers can safeguard their rights and work to ensure that they are not over-taxed based on incorrect valuation.