Tag: property appraisal

  • Protesting Your Fort Bend County Property Taxes: A Homeowner’s Guide to Deadlines and Steps

    Protesting Your Fort Bend County Property Taxes: A Homeowner’s Guide to Deadlines and Steps

    Short answer: To protest your Fort Bend County property taxes, first review your appraisal notice from FBCAD for the 2026 tax year. File your protest by the standard deadline of May 15, 2026, or 30 days after your notice was mailed, whichever is later. Gather strong evidence, such as comparable sales or unequal appraisals, to support your claim.

    • Review your 2026 FBCAD appraisal notice carefully.
    • File your protest by May 15, 2026, or 30 days from notice.
    • Gather strong evidence like comparable sales.
    • Consider all protest grounds, especially unequal appraisal.
    • Utilize FBCAD's informal and formal hearing processes.

    Understanding Your Fort Bend County Appraisal Notice for 2026

    When your Fort Bend Central Appraisal District (FBCAD) appraisal notice arrives, it’s more than just a piece of mail – it’s your first opportunity to understand how your property is valued for the 2026 tax year. This notice details your home’s assessed value, which is the basis for your property taxes. It’s crucial to review this document closely to identify any potential over-assessments.

    Look for these key pieces of information on your notice:

    • Market Value: This is FBCAD’s estimate of what your home would sell for on January 1, 2026.
    • Appraised Value: For homestead properties, this value might be capped by the 10% homestead cap. This is the value your taxes are actually calculated on.
    • Exemptions: Verify that all exemptions you qualify for, such as your homestead exemption, are correctly applied.
    • Deadline to Protest: While the standard deadline is May 15, your specific notice will confirm the exact date you must file your protest.

    Comparing FBCAD’s market value to what you believe your home is actually worth is the first step in identifying a ‘tax gap’ – the difference you might be overpaying.

    Fort Bend County Property Tax Protest Steps
    1
    Review Your Appraisal Notice
    Carefully examine your 2026 FBCAD appraisal notice for your property's assessed value and proposed taxes.
    2
    Meet the Protest Deadline
    File your protest with FBCAD by May 15, 2026, or 30 days after your notice was mailed, whichever date is later.
    3
    Gather Strong Evidence
    Collect comparable sales data, evidence of unequal appraisal, or photos of property defects to support your valuation claim.
    4
    Participate in Hearings
    Engage in informal negotiations with FBCAD and, if necessary, present your case to the Appraisal Review Board (ARB).
    Follow these key steps to effectively protest your Fort Bend County property taxes and potentially lower your appraisal for the 2026 tax year.

    Key Deadlines for Fort Bend County Property Tax Protests in 2026

    Missing a deadline can mean forfeiting your chance to protest your property taxes for the year. For Fort Bend County homeowners in 2026, the primary deadline for filing your protest is May 15th. However, there’s a crucial exception: if your appraisal notice was mailed later, you have 30 days from the date the notice was mailed to file your protest, whichever date is later. Always verify your specific deadline directly on your FBCAD appraisal notice.

    It’s wise to act quickly once you receive your notice. The earlier you submit your protest, the more time you’ll have to gather evidence and potentially resolve your case informally with the appraisal district.

    How to File Your Property Tax Protest with FBCAD

    Filing a protest with the Fort Bend Central Appraisal District (FBCAD) is a straightforward process designed to give homeowners a voice. Here’s how to do it:

    1. Fill Out the Protest Form: FBCAD typically includes a protest form with your appraisal notice. You can also download it from the FBCAD website or pick one up in person. Make sure to clearly state your reason(s) for protest. Common grounds include:
      • Market Value is Too High: You believe FBCAD’s market value is more than your home would sell for.
      • Unequal Appraisal: Your property is appraised higher than similar properties in your neighborhood (Texas Tax Code 41.43(b)(3)).
      • Incorrect Property Information: Mistakes in square footage, lot size, or other features.
      • Failure to Grant Exemptions: You qualify for an exemption that hasn’t been applied.
    2. Submit Your Form: You can submit your completed protest form online through the FBCAD portal, mail it, or hand-deliver it to their office. Ensure it’s submitted before your deadline.
    3. Prepare for the Informal Review: After filing, FBCAD may offer an informal review where you can discuss your valuation with an appraiser. This is often the quickest way to resolve your protest if you have strong evidence.

    Remember, the goal is to present a compelling case that demonstrates your property’s assessed value is incorrect.

    Gathering Evidence to Support Your Protest

    The strength of your property tax protest hinges on the quality of your evidence. Without solid data, your claim is unlikely to succeed. Here’s what you should focus on gathering:

    • Comparable Sales Data: Research recent sales (from the last 12-18 months, ideally before January 1, 2026) of similar homes in your immediate neighborhood. Look for properties with similar age, size, condition, and amenities. Online real estate sites and local realtors can be good sources.
    • Unequal Appraisal Evidence: This is a powerful protest ground in Texas. It means showing that your home is valued higher than comparable properties in your neighborhood, even if FBCAD’s market value for your property seems reasonable. You’ll need appraisal district data for these comparable properties, showing their assessed values per square foot are lower than yours.
    • Photos of Damage/Condition: If your home has significant damage or is in poorer condition than FBCAD’s records indicate, take dated photos.
    • Repair Estimates: Obtain written estimates for major repairs needed that would impact your home’s value.
    • Independent Appraisal: A professional appraisal from a licensed appraiser can be very strong evidence, though it comes with a cost.

    Finding accurate comparable sales and unequal appraisal data can be time-consuming. Tax Gaps TX offers a free tool to help Fort Bend County homeowners quickly check their estimated over-assessment gap by analyzing public appraisal data and identifying comparable homes assessed for less than yours. This can provide a powerful starting point for your evidence.

    What Happens After You File: The ARB Hearing and Beyond

    Once you’ve filed your protest, the process moves through several stages:

    1. Informal Review: Many protests are resolved at this stage. You’ll meet with an FBCAD appraiser to present your evidence. If you reach an agreement, your protest is settled.
    2. Appraisal Review Board (ARB) Hearing: If no agreement is reached informally, your case goes before the Appraisal Review Board (ARB). The ARB is an independent panel of local citizens. You’ll present your evidence, and FBCAD will present theirs. The ARB will then make a decision.
    3. Binding Arbitration or Judicial Appeal: If you’re still not satisfied with the ARB’s decision, you have further options. You can request binding arbitration, where an independent arbitrator makes a final decision, or you can file an appeal in district court. These options typically involve additional costs.

    Throughout this process, remember that being prepared and presenting clear, factual evidence is your best approach. Your goal is to convince FBCAD or the ARB that their valuation is incorrect based on market realities or unequal treatment.

    Check your home in minutes

    Tax Gaps TX has a free home check at app.taxgapstx.com/check — enter your address and, in about a minute, see your estimated over-assessment gap for Travis (TCAD), Dallas (DCAD), or Fort Bend (FBCAD) county, based on public appraisal data and comparable homes assessed for less than yours. A specialist can then walk you through the evidence and whether it's worth protesting.

    Find your gap free →

    Frequently asked questions

    Can I protest my taxes if I missed the May 15 deadline in Fort Bend County?

    Generally, no. The May 15 deadline (or 30 days from your notice, whichever is later) is strict for most protest grounds. However, there are limited exceptions, such as if you didn't receive a notice of appraised value, or for certain clerical errors. Always contact FBCAD directly to understand if your situation qualifies for a late appeal.

    What is an informal meeting with FBCAD?

    An informal meeting is your first opportunity to discuss your property value with an FBCAD appraiser after filing your protest. It's an informal negotiation where you present your evidence, and they may offer a settlement. Many protests are resolved at this stage without needing a formal ARB hearing.

    What is the homestead exemption in Fort Bend County and how does it affect my taxes?

    The homestead exemption reduces the taxable value of your primary residence, lowering your property tax bill. For Fort Bend County homeowners, this includes a mandatory $100,000 exemption from the school district value and may include optional exemptions from other taxing units. It also provides a 10% cap on how much your appraised value can increase each year. To receive it, you must apply to FBCAD. Exemptions and their amounts can change, so verify current figures with FBCAD.

    What is 'equal and uniform' appraisal?

    Equal and uniform appraisal is a legal ground for protest under Texas Tax Code 41.43(b)(3). It means your property is appraised at a higher value compared to similar properties in your neighborhood. Even if FBCAD's market value for your home seems accurate, if your neighbors' similar homes are assessed for less, you may have a strong case for unequal appraisal.

    Tax Gaps TX provides general information, not legal, tax, or financial advice. Deadlines and exemption amounts change; confirm current figures with your county appraisal district or the Texas Comptroller.

  • How to Know if Your Property Tax Appraisal is Too High in Texas

    How to Know if Your Property Tax Appraisal is Too High in Texas

    Short answer: You can tell if your Texas property tax appraisal is too high by comparing it to recent sales of similar homes in your neighborhood, checking if your assessed value exceeds the 10% homestead cap, or if your home's condition doesn't match the appraisal. Look for differences between your appraised value and what comparable properties are assessed for, which could indicate an over-assessment.

    • Compare your appraisal to recent neighborhood sales.
    • Check for a 10% homestead cap violation.
    • Verify your home's condition matches the appraisal.
    • Look for unequal appraisals on similar homes.
    • Protest by May 15 (or 30 days) if over-assessed.

    What Does "Too High" Even Mean for a Property Appraisal?

    In Texas, your property tax appraisal can be considered “too high” in a couple of key ways. First, if the appraised value (what the county thinks your home is worth) is significantly higher than what your home would actually sell for on the open market today, based on recent comparable sales. This is often called the market value argument. Second, even if your market value is accurate, your appraised value might be too high if similar homes in your neighborhood are assessed for less. This is known as an equal and uniform appraisal issue.

    For homeowners with a homestead exemption, there’s also a special protection: the 10% homestead cap, which limits how much your appraised value can increase each year.

    Is Your Property Appraisal Overvalued?
    County assessed value$550,000
    Estimated fair value (comps)$495,000
    The gap≈ $55,000 over-assessed
    This visual highlights a common scenario where a property's assessed value exceeds its fair market value based on comparable sales, indicating a potentially overvalued appraisal.

    How Do I Compare My Appraisal to My Neighbors? (Market Value)

    One of the most effective ways to determine if your appraisal is too high is by looking at recent sales of comparable homes in your neighborhood. Your county appraisal district (CAD), like Travis Central Appraisal District (TCAD) or Dallas Central Appraisal District (DCAD), assesses your home’s value based on what they believe it would sell for.

    Here’s what to look for:

    • Recent Sales: Find homes similar to yours in size, age, condition, and amenities that have sold in the last 12-18 months within your immediate area.
    • Assessment Values: Check the assessed values of those comparable properties. If your appraised value is notably higher than what similar homes recently sold for, or if your neighbors’ homes are assessed for significantly less, you likely have a case for over-assessment.

    Gathering this data can be time-consuming, but it’s crucial evidence. For a quick check to see if you have a potential over-assessment gap based on public appraisal data and comparable homes assessed for less than yours, use the free tool at Tax Gaps TX. Just enter your address.

    What is the 10% Homestead Cap, and How Does it Help?

    If you have a homestead exemption on your primary residence, Texas law provides a significant protection: your home’s appraised value for tax purposes cannot increase by more than 10% per year, regardless of how much its market value might have jumped. This is called the homestead cap, and it kicks in starting the second year you have your homestead exemption.

    For example, if your home was appraised at $300,000 in 2025 and you have a homestead exemption, your 2026 appraisal for tax purposes generally cannot exceed $330,000 (a 10% increase), even if the market value of your home has soared to $400,000. If your appraisal notice shows a taxable value increase greater than 10% for an established homestead, that’s a clear sign of an error.

    Keep in mind that this cap only applies to qualified homesteads and does not apply to new home purchases in their first year of ownership, or to properties that are not primary residences.

    What is an "Equal and Uniform" Appraisal, and Why Does it Matter?

    Beyond market value, Texas Tax Code 41.43(b)(3) gives homeowners the right to protest their appraisal if it’s not “equal and uniform” with similar properties in their neighborhood. This means that even if the CAD says your home’s market value is accurate, you can argue that other similar homes are assessed at a lower value per square foot or overall, making your appraisal unfairly high.

    This can be a powerful protest argument, as it focuses on fairness relative to your neighbors. You’ll need to identify comparable properties that are truly similar to yours (same general age, size, construction, condition, and location) but have lower assessed values. This suggests the appraisal district might be valuing your home inconsistently compared to others.

    Key Red Flags That Your Appraisal Might Be Too High

    Here are some common signs that your property tax appraisal might be higher than it should be for the 2026 tax year:

    • Significant Jump in Value: Your appraised value increased dramatically in one year, especially if you have a homestead exemption and it’s over the 10% cap.
    • Neighbors Assessed Lower: Similar homes in your immediate vicinity (same block or subdivision) have significantly lower appraised values, or sold for less recently.
    • Recent Purchase Price: You bought your home recently for less than the current appraised value. While the CAD isn’t bound by your purchase price, it’s strong evidence of market value.
    • Home Condition Issues: Your home has noticeable deferred maintenance, needs significant repairs, or has outdated features that aren’t reflected in a high appraisal.
    • Negative Market Trends: You’re aware of a slowdown in the local housing market, but your appraisal still increased significantly.
    • Incorrect Property Details: Your appraisal notice lists incorrect information about your home (e.g., wrong square footage, number of bedrooms, lot size, or amenities).

    What Are the Deadlines to Protest My Appraisal?

    If you believe your property tax appraisal is too high, it’s crucial to act before the deadline. In Texas, the standard deadline to file a protest with your county appraisal district (CAD) is May 15 or 30 days after your Notice of Appraised Value was mailed to you, whichever is later. However, deadlines can sometimes vary due to weekends, holidays, or specific county policies.

    Always verify the exact protest deadline for your property by checking your official Notice of Appraised Value or contacting your specific county appraisal district (e.g., TCAD, DCAD) directly. Missing this deadline can mean you lose your chance to appeal for the current tax year.

    Next Steps If You Think Your Appraisal is Too High

    If you’ve identified signs that your property tax appraisal is too high, the next step is to prepare and file a protest with your county appraisal district. This involves gathering evidence to support your claim, such as comparable sales data, photos of your home’s condition, or details of unequal appraisals for similar properties.

    The protest process typically involves an informal review with an appraiser, followed by a formal hearing with the Appraisal Review Board (ARB) if an agreement isn’t reached. For homeowners seeking an informed advantage, Tax Gaps TX offers a free home check at app.taxgapstx.com/check. In about a minute, you can see your estimated over-assessment gap for Travis or Dallas county. A specialist can then help you understand the evidence and whether protesting is worthwhile for your specific situation.

    Signs Your Texas Property Tax Appraisal Might Be Too High

    Sign of Potential Over-Assessment What It Means for Your Property Action You Can Take
    Your Appraisal Jumped Significantly (e.g., 20%+) for 2026 Even with market growth, this might exceed the 10% homestead cap or indicate an error if you don't have a homestead. Check your homestead cap and gather evidence of slower market growth or declining value.
    Similar Homes in Your Neighborhood are Assessed Lower Your property might be valued unequally compared to neighbors, violating Texas Tax Code 41.43(b)(3). Identify 3-5 truly comparable homes with lower assessed values or recent lower sales prices.
    Your Home's Condition Has Declined or Needs Major Repairs The CAD may not be aware of issues affecting your home's true market value. Document all damage, needed repairs, or outdated features with photos and contractor estimates.
    You Recently Purchased Your Home for Less Than the Appraised Value Your recent purchase price is strong evidence of the current market value. Provide your closing documents (HUD-1 statement) as proof of market value.

    Check your home in minutes

    Tax Gaps TX has a free home check at app.taxgapstx.com/check — enter your address and, in about a minute, see your estimated over-assessment gap for Travis (TCAD) or Dallas (DCAD) county, based on public appraisal data and comparable homes assessed for less than yours. A specialist can then walk you through the evidence and whether it's worth protesting.

    Find your gap free →

    Frequently asked questions

    Does buying my home recently for less than the appraisal automatically mean it's too high?

    Not automatically, but it's strong evidence. While the CAD may argue your purchase was an outlier, a recent arms-length sale below the appraised value is a key piece of market value evidence that you should absolutely use in your protest.

    How do I find comparable sales data for my neighborhood?

    You can often find some sales data on your county appraisal district's website, but it might be limited. Real estate websites can also provide recent sales. For a more robust analysis, especially for finding unequal assessments, using a specialized tool or expert who can access more comprehensive data is often helpful.

    What if my county appraisal district (CAD) ignores my evidence?

    If you can't reach an agreement during the informal review, you have the right to present your evidence to the Appraisal Review Board (ARB). The ARB is an independent panel that will hear both your side and the CAD's side. If you're still not satisfied, you may have options like binding arbitration or judicial appeal, depending on the value of your property.

    Can I protest my appraisal every year?

    Yes, you absolutely can protest your property tax appraisal every single year if you believe it's too high. It's a fundamental right as a Texas property owner, and many homeowners successfully protest annually to ensure they're not overpaying.

    What is the difference between market value and appraised value?

    Market value is the most probable price a property would bring in a competitive and open market, assuming a fair sale. Appraised value is the value assigned by the CAD for tax purposes. While the CAD aims for the appraised value to equal market value, they often differ, especially for homesteads protected by the 10% cap or if the CAD's market analysis is flawed.

    Tax Gaps TX provides general information, not legal, tax, or financial advice. Deadlines and exemption amounts change; confirm current figures with your county appraisal district or the Texas Comptroller.

  • Understanding Your Travis County Property Appraisal: Key Factors That Influence Your Home’s Value

    Understanding Your Travis County Property Appraisal: Key Factors That Influence Your Home’s Value

    Short answer: Travis County property appraisals are primarily influenced by recent market sales of comparable homes, your property's specific characteristics like size, age, and features, and broader economic trends. Legal protections, such as the homestead exemption and the 10% appraisal cap for homesteads, also significantly affect your taxable value, often creating a gap between your home's market value and its assessed value for tax purposes.

    • Market sales are TCAD's primary valuation method.
    • Property features greatly impact your home's value.
    • Homestead exemptions reduce your taxable assessment.
    • The 10% cap limits annual homestead appraisal increases.
    • Equal and uniform appraisal is a powerful protest right.

    How Does the Travis Central Appraisal District (TCAD) Value Your Home?

    The Travis Central Appraisal District (TCAD) is tasked with valuing all properties in Travis County each year. Their goal is to estimate your home’s market value – what it would likely sell for on January 1st of the tax year. This estimate forms the basis for your property taxes. However, understanding the factors they consider can help you determine if their valuation is fair, or if your property might be over-assessed.

    Key Factors Influencing Your Travis County Property Appraisal
    Recent Market Sales of Comparable Homes60%
    Your Property's Unique Characteristics25%
    Broader Economic Conditions & Local Trends15%
    Market sales, specific property features, and broader economic trends are the primary drivers of your Travis County property appraisal.

    The Core Factor: Recent Market Sales of Comparable Homes

    By far, the most significant factor TCAD uses to appraise your home is the recent sales data of similar properties in your neighborhood. This is known as the ‘sales comparison approach.’ TCAD analysts review homes that have recently sold and attempt to compare them to yours, making adjustments for differences. However, the challenge for homeowners often lies in whether TCAD is selecting the truly most comparable sales, or if they’re making appropriate adjustments for variations in features, condition, or location. Sometimes, they might miss sales that would indicate a lower market value for your property.

    Your Property's Unique Characteristics and Features

    While market sales provide the baseline, your home’s specific attributes play a crucial role in its individual valuation. TCAD considers a range of characteristics, including:

    • Physical Size: Square footage of living space, lot size.
    • Age and Condition: The year your home was built, its overall condition, and any recent major renovations or deferred maintenance.
    • Construction Quality: Materials used (e.g., brick, siding), foundation type.
    • Number of Rooms: Specifically bedrooms and bathrooms.
    • Amenities: Features like a swimming pool, detached garage, covered patio, upgraded kitchens or bathrooms.
    • Location within the Neighborhood: Factors like being on a busy street, adjacent to a greenbelt, or having desirable views can influence value.

    Any discrepancies in these factors between your home and the comparable sales TCAD uses can lead to an inaccurate appraisal.

    Broader Economic Conditions and Local Development Trends

    Beyond individual property features, larger economic forces and local development trends in Travis County can influence overall property values. These include:

    • Interest Rates: Higher interest rates can reduce buyer purchasing power, potentially slowing market appreciation.
    • Job Growth and Population Shifts: A strong local economy and increasing population typically drive up demand for housing.
    • New Developments and Infrastructure: New schools, parks, or transportation improvements can make an area more desirable and increase property values.
    • Supply and Demand: The number of homes for sale versus the number of buyers can significantly impact pricing.

    While homeowners have little control over these factors, they contribute to the general market conditions that TCAD observes.

    Legal Protections That Limit Your Taxable Value

    Even if your home’s market value increases, certain Texas laws can protect you from the full impact of that increase on your property taxes. These protections often create the ‘gap’ where your assessed value for tax purposes is lower than the full market value.

    • Homestead Exemption: If your home is your primary residence, a homestead exemption reduces the taxable portion of your home’s value, lowering your tax bill.
    • 10% Appraisal Cap: For properties with an approved homestead exemption, Texas law limits how much your appraised value can increase each year to a maximum of 10% (plus the value of any new improvements). This cap applies to the assessed value, not necessarily the market value.
    • Equal and Uniform Appraisal (Texas Tax Code 41.43(b)(3)): This is a powerful right. It means your property should not be assessed at a higher value than comparable properties in your area, taking into account equity and uniformity. If similar homes are assessed for less than yours, you have a strong case for protest.

    If you suspect your home’s assessed value is higher than comparable properties, that’s your ‘equal and uniform’ gap. Our free tool at Tax Gaps TX can help you quickly check your estimated over-assessment for Travis County by analyzing public appraisal data and identifying lower-assessed comparable homes near you. Visit app.taxgapstx.com/check to get started.

    What to Do If You Disagree with Your TCAD Appraisal

    Understanding these factors is the first step. If you believe your Travis County property appraisal is too high based on market conditions, your home’s features, or the ‘equal and uniform’ principle, you have the right to protest. The standard deadline to file a protest is May 15th or 30 days after your Notice of Appraised Value is mailed, whichever is later. Always confirm the exact date for your property with TCAD. Gathering evidence, such as sales of truly comparable homes assessed at a lower value, is key to a successful protest.

    Key Texas Property Tax Exemptions for Homeowners

    Exemption Type Who Qualifies Benefit Important Note
    General Homestead Exemption Your primary residence (owner-occupied) Reduces your home's taxable value (e.g., by $100,000 for school taxes and 20% for other taxes in 2026). Must apply by April 30th after purchasing or establishing residency. Check current amounts with TCAD.
    Over-65 or Disabled Homestead Exemption Owners aged 65+ or certified as disabled, who also qualify for a general homestead. Provides additional tax ceiling and reduction in taxable value (varies by taxing unit). Apply once you turn 65 or receive disability status. Can be combined with general homestead.
    Disabled Veterans Exemption Veterans with a service-connected disability (percentage matters). Varies from $5,000 to 100% exemption on your home, depending on disability rating. Must apply with your local appraisal district. 100% disabled veterans may be fully exempt.

    Check your home in minutes

    Tax Gaps TX has a free home check at app.taxgapstx.com/check — enter your address and, in about a minute, see your estimated over-assessment gap for Travis (TCAD) or Dallas (DCAD) county, based on public appraisal data and comparable homes assessed for less than yours. A specialist can then walk you through the evidence and whether it's worth protesting.

    Find your gap free →

    Frequently asked questions

    How often does TCAD appraise my property?

    TCAD appraises all properties in Travis County annually. You will receive a Notice of Appraised Value each spring, usually around April.

    Can I see the comparable sales TCAD used for my home?

    Yes, your Notice of Appraised Value should include information on how to access the property characteristics and comparable sales data TCAD used. You can also typically find this on the TCAD website by searching for your property.

    What is the 10% appraisal cap?

    The 10% appraisal cap limits how much your assessed value can increase each year if you have an approved homestead exemption. Even if your home's market value goes up by more than 10%, your assessed value for tax purposes cannot exceed a 10% increase over the previous year's assessed value, plus the value of any new improvements.

    When is the deadline to protest my Travis County appraisal?

    The general deadline to protest your Travis County property appraisal is May 15th, or 30 days after TCAD mails your Notice of Appraised Value, whichever date is later. It's crucial to verify your specific deadline directly with TCAD.

    What is 'equal and uniform' appraisal?

    The 'equal and uniform' principle (Texas Tax Code 41.43(b)(3)) states that your property should not be appraised at a higher value than the average appraisal of similar properties in your neighborhood. This is a common and effective basis for protest if you can identify comparable homes assessed at a lower value than yours.

    Tax Gaps TX provides general information, not legal, tax, or financial advice. Deadlines and exemption amounts change; confirm current figures with your county appraisal district or the Texas Comptroller.