Tex. Tax Code § 21.09 · Chapter 21. TAXABLE SITUS
ALLOCATION APPLICATION.
Text — Current through the 89th 2nd Called Legislative Session, 2025
(a) To receive an allocation authorized by Section 21.03, 21.031, 21.05, or 21.055, a person claiming the allocation must apply for the allocation. To apply for an allocation, a person must file an allocation application form with the chief appraiser in the appraisal district in which the property subject to the claimed allocation has taxable situs.
(b) A person claiming an allocation must apply for the allocation each year the person claims the allocation. A person claiming an allocation must file a completed allocation application form before May 1 and must provide the information required by the form. If the property was not on the appraisal roll in the preceding year, the deadline for filing the allocation application form is extended to the 30th day after the date of receipt of the notice of appraised value required by Section 25.19(a)(3). For good cause shown, the chief appraiser shall extend the deadline for filing an allocation application form by written order for a period not to exceed 30 days.
(b-1) If the chief appraiser extends the deadline for a property owner to file a rendition statement or property report to May 15 under Section 22.23(b), the chief appraiser shall also extend the deadline for the property owner to file an allocation application form to May 15. For good cause shown, the chief appraiser shall further extend the deadline for filing an allocation application form by written order for a period not to exceed 30 days from the deadline prescribed by Subsection (b).
(c) The comptroller shall prescribe the contents of the allocation application form and shall ensure that the form requires an applicant to provide the information necessary to determine the validity of the allocation claim.
(d) If the chief appraiser learns of any reason indicating that an allocation previously allowed should be canceled, the chief appraiser shall investigate. If the chief appraiser determines that the property is not entitled to an allocation, the chief appraiser shall cancel the allocation and deliver written notice of the cancellation not later than the fifth day after the date the chief appraiser makes the cancellation. A person may protest the cancellation of an allocation.
(e) The filing of a rendition under Chapter 22 is not a condition of qualification for an allocation.
Notes and commentary — not statutory text
History
Added by Acts 2013, 83rd Leg., R.S., Ch. 1259 (H.B. 585), Sec. 10, eff. June 14, 2013.
Amended by:
Acts 2017, 85th Leg., R.S., Ch. 357 (H.B. 2228), Sec. 2, eff. January 1, 2018.
Acts 2019, 86th Leg., R.S., Ch. 785 (H.B. 1815), Sec. 1, eff. January 1, 2020.
Acts 2025, 89th Leg., R.S., Ch. 1004 (S.B. 1352), Sec. 3, eff. September 1, 2025.
Source of truth
- Edition
- Current through the 89th 2nd Called Legislative Session, 2025
- Official file
- https://statutes.capitol.texas.gov/Docs/TX/htm/TX.21.htm
- Text hash
- sha256 78df36b14aac1ba4d038e6a8369fac7e9cf1f548a3a67ae0e7cc657ce09c4643
- Composed by
- compose_tx.py 2026-10-05: the Legislative Council's chapter files read in document order; verify_tx.py's independent reading (lxml DOM walk) agrees character for character
This section cites
Provisions in this library that the text above cites, as it prints each citation. A range cited as “ss. 61.13-61.16” links its first and last provisions.
Tax Code
- Tex. Tax Code § 21.03INTERSTATE ALLOCATION.Printed as Section 21.03, 21.031, 21.05, or 21.055
- Tex. Tax Code § 21.031ALLOCATION OF TAXABLE VALUE OF VESSELS AND OTHER WATERCRAFT USED OUTSIDE THIS STATE.Printed as Section 21.03, 21.031, 21.05, or 21.055
- Tex. Tax Code § 21.05COMMERCIAL AIRCRAFT.Printed as Section 21.03, 21.031, 21.05, or 21.055
- Tex. Tax Code § 21.055BUSINESS AIRCRAFT.Printed as Section 21.03, 21.031, 21.05, or 21.055
- Tex. Tax Code ch. 22RENDITIONS AND OTHER REPORTSPrinted as Chapter 22
- Tex. Tax Code § 22.23FILING DATE.Printed as Section 22.23(b)
- Tex. Tax Code § 25.19NOTICE OF APPRAISED VALUE.Printed as Section 25.19(a)(3)
Cited by 1 provision
Provisions in this library whose text cites Tex. Tax Code § 21.09. Each shows the citation as that text prints it.
Procedural information only. Not legal advice and not a substitute for the advice of an attorney. Confirm the current text with the official publisher before relying on it.