Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2017

Property Tax Annotations

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Annotation 180.0041

180.0041 Appraisal Unit. In an appraisal unit comprised of multiple properties, an escape assessment of one or more of those properties does not result in an escape assessment of all properties in the unit and does not affect the assessed values of the properties in the appraisal unit not subject to escape assessment. Thus, the assessments of those properties not subject to escape assessment may not be appealed because there has been no increase from the assessed values previously enrolled on the regular roll. The only exception is under certain circumstances involving a mandatory audit. C 3/5/1999.