1. (a) Beginning with the 1990 tax year, the chief appraiser shall certify a copy of the appraisal roll for the appraisal district and a copy of each supplemental appraisal roll for the appraisal district to the State Property Tax Board. The original appraisal roll shall be delivered to the State Property Tax Board by October 1, or 30 days after the date the chief appraiser submits the appraisal roll for county tax purposes to the county assessor-collector, whichever is later. A supplemental roll, if any, shall be delivered to the board within 30 days after the date the chief appraiser certifies a supplemental roll to the affected taxing units.

2. (b) Subject to the provisions of subsection (i) of this section, the chief appraiser shall submit the appraisal roll and all supplemental appraisal rolls for tax years 1990, 1991, and 1992 in one of the following formats:

   1. (1) on standard microfiche, together with an index to the microfiche;
   2. (2) on magnetic or computer media, provided the media conforms to the standards described in subsections (d)-(h) of this section; or
   3. (3) if the district cannot supply copies in either form, by computer printout or typed copy bound in books of no more than 500 sheets each, together with an alphabetical index.
3. (c) Subject to the provisions of subsection (i) of this section, beginning with the 1993 tax year, each appraisal roll and supplemental roll shall be submitted on magnetic media.
4. (d) Appraisal rolls and each supplemental appraisal roll submitted on electronic media must meet the following specifications: computer tape must be 1600 or 6250 BPI, EBCDIC or ASCII, non-labeled or standard-labeled, and nine-track; eight-inch diskettes must be in the following formats: H Exchange must be double-sided, double density with a sector size of 256 bytes and one record per sector; I Exchange must be single or double-sided with sector sizes of 256 or 512 bytes or double-sided, double density with sector sizes of 256, 512, or 1024 bytes; and 3-1/2 inch or 5-1/4 inch diskettes must be double-sided, double density or high density, and readable on an IBM or compatible PC XT or AT machine. Districts may submit sample media in advance to assure readability. The executive director may require a district to submit a printout of the roll if the agency encounters difficulties reading the electronic media.
5. (e) Each electronic submission of an appraisal roll shall be clearly labeled with the name of the appraisal district and the date of certification of the appraisal roll to the county assessor-collector. A supplemental appraisal roll shall be labeled with the date of certification of the supplemental roll to the affected taxing units.
6. (f) If more than one category of property is included in an account under a single parcel number, the district shall list each category of property as a separate record. The district may use the same parcel number for each such record. If the district's records set out separate values for each category of property included under a single parcel number, the record for each category shall include the relevant values for the property in that category. If the district's records set out a single value for the account, the district shall list the relevant values for the account in the first record and blank-fill values in subsequent records listing property listed under the account.

7. (g) The tape shall list information prescribed in this subsection for each property listed on the roll. All numeric fields must be unpacked, right-justified, and zero-filled to the left. Where information in a field does not apply to a particular account (for example, land value for a personal property account), the field must be zero-filled or blank-filled. The information on the tape must be in the following order:

   1. (1) two characters denoting the State Property Tax Board use category of the property as set out in subsection (h) of this section (alphanumerical, two-character field length);
   2. (2) nine characters denoting the three-digit code assigned by the State Property Tax Board to the appraisal district in which the property is located, followed by the six-digit number assigned to the school district in which the property is located (numerical, nine-character field length);
   3. (3) the legal description of the property, or, if not available, the street address of the property (alphanumerical, 150-character field length);
   4. (4) the appraisal roll account number for the property (alphanumerical, 25-character field length);
   5. (5) the total market value for the property before exemptions or special appraisal (numerical, nine-character field length);
   6. (6) the market value of the land included in the account (numerical, nine-character field length);
   7. (7) if applicable, the productivity value of land that qualified for agricultural appraisal under the Tax Code, Subchapters C, D, or E (numerical, nine-character field length);
   8. (8) if applicable, the value of land that qualified for special valuation as recreational, park, and scenic land or as public access airport property under the Tax Code, Subchapters F or G (numerical, nine-character field length);
   9. (9) the market value of the improvements included in the account (numerical nine-character field length);
   10. (10) whether the property qualified for a residence homestead exemption (Y = Yes, blank = No), (alphanumerical, one-character field length, blank or zero-filled if the appraisal district does not appraise the property for school district taxes);
   11. (11) whether the property received the $10,000 exemption from school taxes provided by the Tax Code, §11.13(c) (Y = Yes, blank = No), (alphanumerical, one-character field length, blank or zero-filled if the appraisal district does not appraise the property for school district taxes);
   12. (12) whether the property received a limitation on school district taxes for residence homesteads of the elderly (Y = Yes, blank = No), (alphanumerical, one-character field length, blank or zero-filled if the appraisal district does not appraise the property for school district taxes);
   13. (13) the amount of any exemption for solar and wind-powered energy devices that applied to the property (numerical, nine-character field length);
   14. (14) the amount of any exemption for disabled veterans that applied to the property (numerical, nine-character field length);
   15. (15) whether the appraisal district appraises the property for school district purposes;
   16. (16) subject to the provisions of subsection (i)(3) of this section, the amount of any exemption from school taxes for a tax abatement that applied to the property or the captured appraised value for school tax purposes of property located in a tax increment financing reinvestment zone (numerical, nine-character field length, blank or zero-filled if no abatement or reinvestment zone applies or if the appraisal district does not appraise the property for school district taxes);
   17. (17) the taxable value of the property for maintenance and operation taxes (in the event the school district disregards exemptions for the purpose of collecting debt service taxes) for school purposes after subtraction of exemptions, including local, optional exemptions (numerical, nine-character field length, blank or zero-filled if the appraisal district does not appraise the property for school district taxes);
   18. (18) whether the property qualifies for an absolute exemption (Y = Yes, blank = No, alphanumerical, one-character field length).

8. (h) For the purposes of this section, property shall be classified by use according to the State Property Tax Board use classifications denoted by the following two-character codes (alphanumerical, two-character field length with a letter followed by a number or a blank space):

   1. (1) A--Single family residential real property;
   2. (2) B--Multi-family residential real property;
   3. (3) C--Vacant lots and tracts;
   4. (4) D--Real property acreage;
   5. (5) E--Farm and ranch improvements;
   6. (6) F1--Commercial real property;
   7. (7) F2--Industrial real property;
   8. (8) G--Oil, gas, and other mineral property;
   9. (9) H--Non-business vehicle;
   10. (10) J--Utility real and personal property;
   11. (11) L1--Commercial business personal property;
   12. (12) L2--Industrial business personal property;
   13. (13) M--Non-business tangible personal property;
   14. (14) N--Intangible personal property;
   15. (15) O--Residential real property inventory.

9. (i) If requested to do so in writing by an appraisal district at least 30 days before the applicable deadline for submission of an appraisal roll, the executive director may waive the provisions of this section requiring submission in electronic format as follows:

   1. (1) submission in electronic format may be waived if the appraisal district does not produce an appraisal roll by computer or is unable to produce the roll without substantial modification or expense;
   2. (2) the requirements of subsection (d) of this section may be waived if the appraisal district can supply the appraisal roll in an alternate electronic format or medium acceptable to the executive director; and
   3. (3) submission of the information required by subsection (g)(15) of this section in electronic format may be waived if the district cannot provide the information in electronic format without substantial modification or expense.
10. (j) The executive director shall return either the district's tape or a blank substitute tape to the district.
11. (k) An appraisal district may appeal the denial of a waiver under subsection (i) of this section to the board. The appraisal district must file a written notice of appeal before the 30th day after the date the executive director notifies the district that a waiver is denied. The board shall convene to hear and decide all timely filed appeals. The board shall decide each appeal by written order and shall deliver a copy of the order to the appraisal district.

Source Note:The provisions of this §9.3059 adopted to be effective May 11, 1982, 7 TexReg 1700; amended to be effective January 6, 1984, 8 TexReg 5418; amended to be effective January 8, 1990, 14 TexReg 6789; transferred effective November 26, 1991, as published in the Texas Register September 18, 1992, 17 TexReg 6481.