Harris County
Appraisal District
25.25PP (09/2020)
Personal Property
Correction Request/Motion
Account Number
INSTRUCTIONS: Complete all applicable parts of this form and submit to the Harris County Appraisal District, Information and Assistance
Division, P. O. Box 922004, Houston, TX 77292-2004. For questions, please contact this office at (713) 957-7800.
IMPORTANT: Be sure to attach all relevant documents to be considered.
Part I – Owner and Property Identification
Telephone Number / Email
( )
Agent’s Name and Code, if any
Part II – Correction Information: Briefly specify the error to be corrected in the appraisal roll and why.
1. Tax Year – Mark Tax Year(s) to be corrected.
a.
2016 b. 2017 c. 2018 d. 2019 e. 2020
3. Explanation – State reasons for the correction below and attach any
supporting documentation.*
2. Correction Type (mark appropriate box)
Clerical, Mathematical, Computer, Transcription Error*
Multiple appraisal with account(s)
Property not located at address shown on roll
4. Have you been employed by the Harris County Appraisal District within
the current or three preceding calendar years? Yes No
Error in ownership/address/property description
Property over-appraised by more than 1/3**
5. Has supporting documentation been attached? Yes No
Situs not located in the appraisal district
Property does not exist
Business closed or sold (give effective date) __________
6. Payment of Taxes (mark appropriate box) Yes No
Property taxes due for each year in question have not become delinquent
and the property owner has complied with Section 25.26 of the Texas
Property Tax Code and has not forfeited the right to appeal for non-
payment of taxes.
* A clerical error involves a mathematical error, a transcription error, a
computer error, or an error that results in the appraisal roll not reflecting
what the chief appraiser or ARB intended it to reflect. Measurement
errors such as inventory estimates or square footage estimates ARE
NOT clerical errors unless there was a mathematical error in
calculation.
** The Tax Code requires that a motion be filed prior to the
delinquency date. If a motion is granted and the appraisal
roll is changed to correct a substantial error, the property
owner must pay to each affected taxing unit a late-correction
penalty equal to 10 percent of the amount of taxes as
calculated on the basis of the corrected appraisal value.
7. Value Information – Provide the correct value of each item for the
year or years that you believe should be corrected.
* According to ARB standards, supporting documentation includes items such as CPA
statements, certified balance sheets, IRS returns, acquisition records, and receipts, invoices or
leases pertaining to the property.
2016 2017 2018 2019 2020
e. e. Furniture & Fixtures
f. f. Machinery & Equipment
h. h. Leasehold Improvements
Part III – Property Owner/Representative Signature
I affirm under penalty of law that the information stated in this document and all attachments is correct. I request that the Appraisal
Review Board (ARB) schedule a hearing to decide whether or not to correct the error in the appraisal roll. I request that the Appraisal
Review Board send notice of the time, date, and place fixed for the hearing, not later than 15 days before the scheduled hearing. I
understand that if the chief appraiser approves the changes requested, this action constitutes a binding agreement and is not subject
to appeal or review by the ARB.
