Invalid city tax assessments.
Houston Code of Ordinances § 44-8
in effectSec. 44-8. - Invalid city tax assessments.
(a) The tax assessor-collector shall notify the city council of any city tax assessments on real or personal property that he shall discover to be invalid, as defined and provided herein.
(b) An invalid assessment, within the meaning of this subsection is one that is:
(1) On property outside the taxing jurisdiction, hereinafter referred to as "outside jurisdiction";
(2) On property that is exempt from taxation, hereinafter referred to as "exempt";
(3) A second or double assessment on property properly assessable, hereinafter referred to as "double".
In notifying the council of such invalid city tax assessments under this subsection, the tax assessor-collector shall prepare lists and on each list show the name and address of the property owner, the account number, the property description, the amount of the assessment, the taxes, and the reason that the assessment is invalid. The reasons, above, for an assessment being invalid may be indicated on each list by the words "outside jurisdiction," "exempt," "double." Each list shall be certified to by the tax assessor-collector as follows:
"This is a correct list of invalid assessments as provided for by the ordinances of the City of Houston."
One or more lists shall be forwarded to the city council attached to a form of ordinance which contains in its caption the reasons that the assessments are invalid and which provides for the city council:
(i) To find the city tax assessment invalid, and
(ii) To order such assessments and the city taxes based thereon cancelled.
(c) An invalid assessment, within the meaning of this subsection, is one that is:
(1) Grossly excessive, for example, the assessment of property at 100 percent or more above its fair market value, hereinafter referred to as "grossly excessive";
(2) Discriminatory, for example, the use of a different appraisal standard than used for similar property, hereinafter referred to as "discriminatory"; and
(3) An assessment that is illegal for any other reason, hereinafter referred to as "illegal";
In notifying the council of such invalid city tax assessments under this subsection, the tax assessor-collector shall prepare lists and on each list show the name and address of the property owner, the account number, the property description, the amount of the assessment, the taxes, and the reason that the assessment is invalid. The reasons, above, for an assessment being invalid may be indicated on each list by the words "grossly excessive," "discriminatory," and "illegal," respectively. Each list shall be certified to by the tax assessor-collector as follows:
"This is a correct list of invalid assessments as provided for by the ordinances of the City of Houston."
Every such invalid assessment shall be accompanied by affidavits and an opinion from the city attorney, based upon the facts set out in such affidavits, stating it to be his opinion that the assessment could properly be found invalid by the council. One or more lists shall be forwarded to the city council attached to a form of ordinance which contains in its caption the reasons that the assessments are invalid and which provides for the city council:
(i) To find the city tax assessment invalid; and
(ii) To order such assessments and the city taxes based thereon cancelled.
(d) The tax assessor-collector shall immediately reassess all taxable property on which the assessment has been cancelled under the terms hereof and place the same on the supplemental roll to be equalized prior to the next time the tax roll is approved by the board of appraisement.
(Code 1968, § 44-16.1; Ord. No. 68-1163, §§ 1—3, 7-17-68; Ord. No. 81-690, § 1, 4-14-81)
Source: City of Houston, Code of Ordinances and City Charter (Municode Library, library.municode.com)URL: https://library.municode.com/tx/houston/codes/code_of_ordinances?nodeId=COOR_CH44TA_ARTIINGE_S44-8INTAASFetched: 10/26/2026