Texas Property Tax Consultant Practice Exam

Under what condition can corrections to appraisal records be made according to Section 25.25(h)?

1. If the taxpayer pays taxes before the motion is filed

2. If a joint motion is filed before the tax payment due date

3. If both ARB and chief appraiser agree on the correction

4. If substantial proof of error is provided during an ARB hearing

The correct answer is: If a joint motion is filed before the tax payment due date

The correct answer pertains to the specific stipulations outlined in Section 25.25(h) regarding the process for making corrections to appraisal records. A primary condition for filing a joint motion for correction is that it must be submitted prior to the tax payment due date, which allows for timely adjustments and ensures that any errors can be rectified before the taxes are assessed or collected. This procedure not only facilitates an efficient resolution of discrepancies but also helps prevent any potential financial unfairness or burden on the taxpayer as they navigate the assessment process. In contrast, other options may involve important aspects of property tax processes, but they do not align with the specific requirements for making corrections as detailed in Section 25.25(h). For instance, simply having the taxpayer pay their taxes before a motion is filed does not satisfy the criteria for a correction; it is not contingent upon prior payments. Additionally, while an agreement between the ARB and the chief appraiser is essential for various property tax matters, the statute explicitly prioritizes the filing of a joint motion before tax payment deadlines for corrections. Similarly, while providing substantial proof during an ARB hearing can be crucial for appeals, it does not serve as a basis for the motions specified under this section. The essence of the correct