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Amend CSSB 1863, in SECTION 5A.03 of the bill, proposed
Section 152.0412, Tax Code (committee printing, on page 21, between
lines 4 and 5), by inserting the following:
(d-1) A county tax assessor-collector shall examine each
certified appraisal submitted to the assessor-collector under
Subsection (d) for the purpose of determining the truth and
accuracy of the information in the appraisal. If the tax
assessor-collector or the comptroller believes that any
information in a certified appraisal is incorrect or untrue, or if
the certified appraisal does not conform to any applicable rule
adopted by the comptroller under this chapter, the tax assessor or
the comptroller shall require the purchaser of the vehicle
described on the certified appraisal, the licensed adjuster, or the
motor vehicle dealer, as applicable, to:
(1) provide additional information or evidence to
substantiate the information in the appraisal; or
(2) conform the appraisal to the applicable rule of the
comptroller.