LOCAL SCHEDULE TX

RETENTION SCHEDULE FOR RECORDS OF PROPERTY TAXATION

(Third Edition, Effective April 3, 2011)
13 TAC §7.125(a)(9)

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This schedule establishes mandatory minimum retention periods for records that are usually found in appraisal districts and tax offices of taxing units. No local government office may dispose of a record listed in this schedule prior to the expiration of its retention period. A records control schedule of a local government may not set a retention period that is less than that established for the record in this schedule. Original paper records may be disposed of prior to the expiration of their minimum retention periods if they have been microfilmed or electronically stored pursuant to the provisions of the Local Government Code, Chapter 204 or Chapter 205, as applicable, and rules of the Texas State Library and Archives Commission adopted under those chapters. Actual disposal of such records by a local government is subject to the policies and procedures of its records management program.

Destruction of local government records contrary to the provisions of the Local Government Records Act of 1989 and administrative rules adopted under it, including this schedule, is a Class A misdemeanor and, under certain circumstances, a third degree felony (Penal Code, Section 37.10).  Anyone destroying local government records without legal authorization may also be subject to criminal penalties and fines under the Public Information Act (Government Code, Chapter 552).

Table of Contents

Introduction

Part 1:  Appraisal Records

Section 1-1:  Records of Appraisal Review Boards

Section 1-2:  Records of Property Appraisal

Part 2:  Property Tax Collection Records

Part 3:  Motor Vehicle and Boat Licensing and Registration Records

Part 4:  Liquor Licensing Records

Part 5:  Occupation Tax Records

Part 6:  Miscellaneous Records of County Tax Assessor-Collectors

Appendix


INTRODUCTION

The Government Code, Section 441.158, provides that the Texas State Library and Archives Commission shall issue records retention schedules for each type of local government, including a schedule for records common to all types of local government. The law provides further that each schedule must state the retention period prescribed by federal or state law, rule of court, or regulation for a record for which a period is prescribed; and prescribe retention periods for all other records, which periods have the same effect as if prescribed by law after the records retention schedule is adopted as a rule of the commission.

The retention period for a record applies to the record regardless of the medium in which it is maintained. Some records listed in this schedule are maintained electronically in many offices, but electronically stored data used to create in any manner a record or the functional equivalent of a record as described in this schedule must be retained, along with the hardware and software necessary to access the data, for the retention period assigned to the record, unless backup copies of the data generated from electronic storage are retained in paper or on microfilm for the retention period.

Unless otherwise stated, the retention period for a record is in calendar years from the date of its creation. The retention period applies only to an official record as distinct from convenience or working copies created for informational purposes. Where several copies are maintained, each local government should decide which shall be the official record and in which of its divisions or departments it will be maintained. Local governments in their records management programs should establish policies and procedures to provide for the systematic disposal of copies.

A local government record whose retention period has expired may not be destroyed if any litigation, claim, negotiation, audit, public information request, administrative review, or other action involving the record is initiated; its destruction shall not occur until the completion of the action and the resolution of all issues that arise from it.

A local government record whose retention period expires during any litigation, claim, negotiation, audit, public information request, administrative review, or other action involving the record may not be destroyed until the completion of the action and the resolution of all issues that arise from it.

If a record described in this schedule is maintained in a bound volume of a type in which pages were not meant to be removed, the retention period, unless otherwise stated, dates from the date of last entry.

If two or more records listed in this schedule are maintained together by a local government and are not severable, the combined record must be retained for the length of time of the component with the longest retention period. A record whose minimum retention period on this schedule has not yet expired and is less than permanent may be disposed of if it has been so badly damaged by fire, water, or insect or rodent infestation as to render it unreadable, or if portions of the information in the record have been so thoroughly destroyed that remaining portions are unintelligible. If the retention period for the record is permanent in this schedule, authority to dispose of the damaged record must be obtained from the director and librarian of the Texas State Library and Archives Commission. A Request for Authority to Destroy Unscheduled Records (Form SLR 501) should be used for this purpose.

Certain records listed in this schedule are assigned the retention period of AV (as long as administratively valuable). This retention period affords local governments the maximum amount of discretion in determining a specific retention period for the record described.

Use of Asterisk (*)

The use of an asterisk (*) in this third edition of Local Schedule TX indicates that the record is either new to this edition, the retention period for the record has been changed, or substantive amendments have been made to the description of or remarks concerning the record. An asterisk is not used to indicate minor amendments to grammar or punctuation.

ABBREVIATIONS USED IN THIS SCHEDULE

AV - As long as administratively valuable

FE - Fiscal year end

TAC - Texas Administrative Code

US - Until superseded


 

PART 1:  APPRAISAL RECORDS

SECTION 1-1:  RECORDS OF APPRAISAL REVIEW BOARDS

Record Number

Record Title

Record Description

Retention Period

Remarks

TX2950-01 

APPEAL RECORDS

Notices of appeal of a final order of an appraisal review board to a district court; and, if the appeal is being made by a chief appraiser, a taxing unit, or a county, notices of pending appeal sent to property owners whose property is involved in the appeal. 

PERMANENT.

By regulation - 34 TAC 9.803(g).

*TX2950-02 

HEARING RECORDS

Case papers arising from appraisal review board hearings or meetings including, but not limited to, protests and challenge petitions; oaths and affidavits; hearing notices and hearing notice waivers; subpoenas; documents submitted in evidence by taxpayers or taxing units; motions for hearing; notices of change in appraisal records that affect tax liability; orders determining protests, challenges, and accompanying notices of final order; correspondence; and similar documentation relating to the powers and duties of an appraisal review board established in law or regulation. 

End of calendar year in which hearing or meeting held + 4 years.

 

Retention Note: For additional records of appraisal review board hearings see item number TX2975-06.

TX2950-03

MINUTES

Including those of agricultural appraisal advisory boards and governing bodies of taxing units sitting as boards of equalization under prior law. 

PERMANENT.

Retention Note:  For audiotapes and other records associated with the creation of minutes see item number GR1000-03.

TX2950-04

OPEN MEETING NOTICES AND HEARING SCHEDULES.

 

2 years.

 

*TX2950-05

ARBITRATION RECORDS

All records associated with a request for, the conduct of, and the result of a binding arbitration procedure under Property Tax Code, Chapter 41A.

 

 

*TX2950-05a

ARBITRATION RECORDS

Arbitration award.

End of calendar year in which hearing held + 4 years.

 

*TX2950-05b

ARBITRATION RECORDS

All other records associated with a binding arbitration request procedure.

End of calendar year in which hearing held + 4 years, but see retention note.

Retention Note:  The definition of a local government record in Local Government Code, §201.003(8)(G) specifically excludes the following from the definition: “any records, correspondence, notes, memoranda, or documents, other than a final written agreement described by Section 2009.054(c), Government Code, associated with a matter conducted under an alternative dispute resolution  procedure in which personnel of a state department or institution, local government, special district, or other political subdivision of the state participated as a party, facilitated as an impartial third party, or facilitated as the administrator of a dispute resolution system or organization.”

				 
					

As a consequence, the retention period shown is recommended to local governments, but is not required.

*TX2950-06

ARBITRATORS, REGISTER OF

Register, created and maintained by chief appraisers, of persons qualified and willing to be arbitrators for the purposes of Property Code, Chapter 41A.

US.

 

SECTION 1-2:  RECORDS OF PROPERTY APPRAISAL

Retention Note:  RECORDS OF APPRAISAL IN TAXING UNITS - The retention periods in this section also apply to records of property appraisal created and maintained by taxing units in a county prior to the preparation and release of the first appraisal roll bythat county’s appraisal district.  If different retention periods are established for a record depending on whether it was created by a taxing unit for appraisal purposes or by an appraisal district, the different retention periods are indicated.  If the required retention period for a record is less than 10 years, a differentiation is not made because the effect of the retention period is that all records of the type maintained by taxing units are now eligible for disposal under this schedule.

Record Number

Record Title

Record Description

Retention Period

Remarks

TX2975-01

AGENTS FOR PROPERTY TAXES, APPOINTMENTS OF

 

US or until date authority of agent ends, as applicable.

 

TX2975-02

APPRAISAL CARDS (PROPERTY RECORD CARDS)

(a) Appraisal districts.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

(b) Taxing units.

US, but see retention note.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

AV.

Retention Note:  Appraisal cards are a PERMANENT record in that at any given time an appraisal district must have a complete set of current appraisal cards or a record equivalent in purpose and function to appraisal cards for all parcels of property subject to appraisal by the district.  Cards or the equivalent records that are replaced or updated need be retained only as long as administratively valuable after replacement or update.  However, some records of this type may merit PERMANENT retention for historical reasons.

TX2975-03

APPRAISAL CORRESPONDENCE

Correspondence between an appraisal district and a property owner concerning the appraisal of the owner’s property.  (See item number TX2950-02 for correspondence of appraisal review boards.)

2 years, but see retention note.

Retention Notes:  a) All correspondence between an appraisal district and property owners must be retained for a minimum of 2 years except as noted in (b), but care should be taken in disposing of appraisal correspondence at the expiration of the 2-year period to make certain that it does not serve as documentation for other record series with longer retention periods noted in this section or that it does not continue to have administrative value as potential documentation for the exercise of various powers of appraisal districts (e.g, back assessment of real property).

 

b) Routine letters of transmittal (e.g., a letter indicating that a rendition is enclosed), inquiries about sales data, and inquiries about who owns a property need be retained only as long as administratively valuable.

TX2975-04

APPRAISAL FIELD NOTES

Notes created by appraisers performing appraisal in the field. 

AV after preparation or updating of all appraisal cards to which the notes relate.

 

TX2975-05

APPRAISAL MONITORING DOCUMENTATION

Documentation, such as vehicle ownership lists, building and construction permit lists, assumed name registrations, and aerial photographs, used by appraisal districts to discover unrendered property or to monitor the accuracy of renditions and appraisal.

AV.

 

TX2975-06

APPRAISAL ROLLS AND ASSESSOR’S ABSTRACTS

 

 

 

TX2975-06a

APPRAISAL ROLLS AND ASSESSOR’S ABSTRACTS

Appraisal districts - Final appraisal and supplemental appraisal rolls, as certified for distribution to taxing units, including orders of the appraisal review board approving or ordering correction of appraisal and supplemental appraisal rolls, orders of the appraisal review board to correct appraisal records after certification, and copies of change orders from a chief appraiser to taxing units to correct appraisal rolls after certification.

PERMANENT.

Retention Notes:  1) Preliminary drafts and proofs of appraisal or supplemental appraisal rolls need be retained only as long as administratively valuable after certification of the roll by the chief appraiser and are exempt from the destruction request requirement.

 

2) It is sufficient in satisfaction of the PERMANENT retention requirement for appraisal rolls that a master appraisal roll or supplemental appraisal roll of all appraised property in a county be retained PERMENENTLY.  Appraisal rolls derived from the master roll for each taxing unit need be retained only as long as administratively valuable.

TX2975-06b

APPRAISAL ROLLS AND ASSESSOR’S ABSTRACTS

Taxing units - Assessor’s abstracts of property, including those relating to land and city lots.

PERMANENT.

Obsolete records in the offices of county tax assessor-collectors and other taxing units. The permanent retention period applies to any office in possession of these records, whether it is the appraisal district of a county or any former taxing unit of the county.

 

Retention Note:  Do not confuse this record with item number TX3000-02, Appraisal Rolls, Amendments, and Notices, which are supplied by appraisal districts to taxing units under Chapter 25, Tax Code.

TX2975-07

EXEMPTION AND SPECIAL APPRAISAL RECORDS

Including notices of determination of change of use, if applicable.

 

 

*TX 2975-07a

EXEMPTION AND SPECIAL APPRAISAL RECORDS

Approved applications for exemption or special appraisal, including all supporting documentation required by the terms of the application.

(1) One-time (including written notification from taxpayer that entitlement has ended).

 

 

 

 

 

 

(2) Annually renewed.

 

 

 

 

US or until entitlement ends + 5 years.

 

 

 

 

 

 

5 years or US + 4 years, as applicable.

 

 

 

 

Retention Note:  Each approved one-time exemption or special appraisal application must be retained for 5 years from date of approval even if entitlement should end during the period.  If a chief appraiser requires a new one-time application be filed to confirm status, the superseded application must still be retained for 5 years from its approval date.

TX2975-07b

EXEMPTION AND SPECIAL APPRAISAL RECORDS

Denied applications for exemption or special appraisal.

1 year.

 

TX2975-07c

EXEMPTION AND SPECIAL APPRAISAL RECORDS

Absolute exemption, partial exemption, and special appraisal lists.

PERMANENT.

 

TX2975-08

INVENTORY APPRAISAL, APPLICATIONS FOR SEPTEMBER

 

 

 

TX2975-08a

INVENTORY APPRAISAL, APPLICATIONS FOR SEPTEMBER

Approved applications.

Until cancellation.

 

 

TX2975-08b

INVENTORY APPRAISAL, APPLICATIONS FOR SEPTEMBER

Denied applications. 

2 years.

 

TX2975-09

MAILING LISTS AND MAILING DOCUMENTATION

 

 

Retention Note: For notices to taxpayers see item number TX2975-11.

TX2975-09a

MAILING LISTS AND MAILING DOCUMENTATION

Current mailing lists.

US.

 

TX2975-09b

MAILING LISTS AND MAILING DOCUMENTATION

Address changes notices and similar source documentation used to correct mailing lists.

1 year after correction made to mailing list.

 

 

TX2975-09c

MAILING LISTS AND MAILING DOCUMENTATION

Mail returned by the postal or other mail delivery services as undeliverable.

1 year after return.

 

TX2975-09d

MAILING LISTS AND MAILING DOCUMENTATION

Run list affidavits, certificate of mailing forms, and similar records evidencing the mailing of notices to property owners.

1 year.

 

TX2975-10

MOBILE HOMES, REPORTS OF MOVEMENT OF

 

4 years.

 

TX2975-11

NOTICES TO TAXPAYERS

Copies of notices sent to taxpayers or a record in some form of the types of notices sent and to whom (see item number TX2975-09), except notices noted elsewhere in this schedule.

1 year.

 

TX2975-12

PROPERTY OWNERS, ALPHABETICAL INDEX OF

 

US.

 

TX2975-13

PROPERTY TRANSFER DOCUMENTATION

Deed abstracts, death and probate abstracts, division orders, and similar data documenting transfer of ownership of property, used by appraisal districts to update appraisal records.

AV after certification of the appraisal roll for the year in which the transfer is reflected.

 

TX2975-14

PROPERTY VALUE DOCUMENTATION

Cost schedules, sales reports, property rental schedules, and similar data collected and used by appraisal districts to determine cost, market, and income value of property for appraisal purposes.

AV, but see retention note.

Retention Note:  Documentation of the type described used to support appraisal values in a specific year must be retained until certification of that year's appraisal roll.

TX2975-15

RATIO STUDIES

Ratio and other statistical studies that measure appraisal level and consistency.

AV.

 

TX2975-16

RENDITIONS AND ALLOCATIONS

Including any supporting documentation submitted by taxpayer.

 

 

TX2975-16a

RENDITIONS AND ALLOCATIONS

Applications for allocation of property value.

 

(1) Approved.

 

(2) Denied.

 

 

 

3 years.

 

1 year.

 

 

 

By regulation – 34 TAC 9.4033(g)(2).

TX2975-16b

RENDITIONS AND ALLOCATIONS

Renditions (except those constituting an application for the allocation of property value).

5 years.

 

TX2975-16c

RENDITIONS AND ALLOCATIONS

Reports of decreased value.

5 years.

 

TX2975-16d

RENDITIONS AND ALLOCATIONS

Inventories of property.

AV, but see retention notes.

Obsolete records of county tax assessor-collectors.

 

Retention Note:  It is an exception to the retention period given by this schedule that any inventories of property which list, in addition to the name of the property owner, the names of other persons resident in a household must be retained PERMANENTLY for historical reasons.  Such inventories of property served as a type of census detailed under item number TX4000-01.

 

Renditions that do not contain the names of family members should be appraised for historical value before disposal. The Texas State Library and Archives Commission recommends that every effort be made to maintain PERMANENTLY all renditions of the type described.

TX2975-17

REPORTS TO STATE PROPERTY TAX BOARD

Annual or other periodic reports or surveys submitted to the State Property Tax Board or its successor.

PERMANENT.

 

TX2975-18

SEPARATE/JOINT TAXATION REQUESTS

Including any accompanying documentation.

 

 

TX2975-18a

SEPARATE/JOINT TAXATION REQUESTS

Standing timber.

1 year.

 

TX2975-18b

SEPARATE/JOINT TAXATION REQUESTS

Undivided interests.

Until change in ownership or request for cancellation filed.

 

TX2975-18c

SEPARATE/JOINT TAXATION REQUESTS

Mineral interests. 

Until request for cancellation filed.

 

TX2975-18d

SEPARATE/JOINT TAXATION REQUESTS

Interest in cooperative housing (including any lists of stockholders or verification documents filed after the original request).

Until request for cancellation filed.

 

TX2975-18e

SEPARATE/JOINT TAXATION REQUESTS

Requests for cancellation of separate taxation of undivided interests or interest in cooperative housing or joint taxation of mineral interests.

1 year.

 

TX2975-18f

SEPARATE/JOINT TAXATION REQUESTS

Denied requests.

1 year.

Retention Note:  This record group also includes requests of the types listed that are permitted by law or regulation to be filed with taxing units.

TX2975-19

TAX DEFERRAL AFFIDAVITS

Including copies of the affidavits or notices of the filing of affidavits maintained by taxing units.

Until all delinquent taxes have been paid after a change of ownership.

 

*TX2975-20

TAX MAPS AND PLATS

 

 

 

*TX2975-20a

TAX MAPS AND PLATS

Appraisal districts

 

(1) Final set of maps or plats for each year reflecting all property appraised in a county that appears on the final certified appraisal roll for the county.

 

(2) Any preliminary maps or plats used to create the maps or plats described in (1).

 

 

PERMANENT.

 

 

 

 

AV.

 

*TX2975-20b

TAX MAPS AND PLATS

Taxing units in a county prior to the creation of the county’s tax appraisal district.

 

(1) Final set of maps or plats for each year reflecting all property appraised and assessed in the taxing unit that appears on the final certified assessment roll for the taxing unit.

 

(2) Any preliminary maps or plats used to create the maps or plats described in (1).

 

 

 

PERMANENT.

 

 

 

 

 

AV.

 

*TX2975-21

CONFIDENTIALITY REQUESTS

Requests from eligible persons that their names not appear in appraisal district records.

US, or until the name of the requestor no longer appears on the property records of the appraisal district.

 

 

PART 2:  PROPERTY TAX COLLECTION RECORDS

Retention Note:  ACCOUNTING RECORDS OF PROPERTY TAX COLLECTION - For accounting and banking records relating to property tax collection, other than the tax receipts, reports, and statements noted in this part, use Part 2 of Local Schedule GR.

Record Number

Record Title

Record Description

Retention Period

Remarks

TX3000-01

APPRAISAL DISTRICT BUDGETS

Including amendments.

3 years.

Retention Note:  Do not confuse this record with annual budgets and budget amendments maintained PERMANELTLY by appraisal districts as required by item number GR1025-04(a).

TX3000-02

APPRAISAL ROLLS, AMENDMENTS, AND NOTICES

Appraisal rolls, supplemental appraisal rolls, orders to correct appraisal rolls after certification, lists of pending protests, lists of late-filed homestead exemptions, reports of apportioned value of transportation business intangibles, and any accompanying certifications submitted by chief appraisers or the State Property Tax Board or its successor to taxing units.

3 years.

Retention Notes:  a) Preliminary appraisal rolls furnished to taxing units prior to receipt of the certified appraisal or supplemental appraisal roll need be retained only as long as administratively valuable and are exempt from the destruction request requirement.

 

b) Do not confuse the appraisal roll in this record group with appraisal rolls maintained by appraisal districts (see item number TX2975-06).

TX3000-03

BANKRUPTCY RECORDS

Records relating to the collection of taxes on property involved in bankruptcy cases.

AV after settlement of claim.

Retention Note:  Any record that is customarily maintained in bankruptcy files in a taxing unit that is of a type noted elsewhere in this schedule must be retained for the retention period of that type; e.g., a tax receipt issued for the payment of taxes on property involved in bankruptcy proceedings must be retained for FE + 3 years as required under item number TX3000-16.

TX3000-04

CHALLENGE RECORDS

Records, maintained by a taxing unit, of challenges made to the appraisal review board (ARB) by the taxing unit.

AV after decision of ARB.

 

TX3000-05

DELINQUENT TAX ROLLS

Both current and cumulative.

 

 

TX3000-05a

DELINQUENT TAX ROLLS

If record of payment is entered in the tax roll or a register of taxes collected (see item number TX3000-18) for the tax year for which the tax was delinquent. 

AV after preparation of cumulative tax roll for the following tax year.

 

TX3000-05b

DELINQUENT TAX ROLLS

If a record of payment is entered in this record, but is not entered in the tax roll or a register of taxes collected (see item number TX3000-18) for the tax year for which the tax was delinquent.

Real property rolls - 20 years; personal property rolls - 10 years.

 

TX3000-05c

DELINQUENT TAX ROLLS

Lists of delinquent or insolvent taxpayers (State Comptroller of Public Accounts Form 16 or its equivalent).

AV.

Obsolete record.

TX3000-06

ERRORS IN ASSESSMENT, LISTS OF

 

AV.

Obsolete record of county tax assessor-collectors.

TX3000-07

PAYMENT OPTIONS OR POSTPONEMENT, REQUESTS FOR

Requests or applications from taxpayers to be allowed to pay taxes by installment or in other manners permitted by law or for the postponement of tax bills.

AV.

 

*TX3000-08

SPECIAL ASSESSMENT ROLLS

Rolls, schedules, ledgers, or similar records listing property owners and amount of assessment for streets, sidewalks, or other special assessment projects.

Expiration of the assessment + 10 years.

 

TX3000-09

TAX BILLS OR STATEMENTS

Current, delinquent, special valuation rollback, and special assessment levy tax bills or notices.

AV.

Retention Note:  Tax bills or statements returned by the post office or other mail delivery service must be retained for 1 year after return.

TX3000-10

TAX CERTIFICATE RECORDS

 

 

 

TX3000-10a

TAX CERTIFICATE RECORDS

Tax certificates.

2 years.

 

TX3000-10b

TAX CERTIFICATE RECORDS

Requests for tax certificates.

AV.

 

TX3000-11

TAX COLLECTION, DELINQUENCY, AND PROPERTY VALUE REPORTS

 

 

 

TX3000-11a

TAX COLLECTION, DELINQUENCY, AND PROPERTY VALUE REPORTS

Reports to governing body of taxing unit.

 

 

 

 

 

 

 

 

(1)Monthly.

 

 

 

 

 

 

 

 

(2)Quarterly.

 

 

(3)Annual.

 

 

 

 

 

 

 

 

 

FE + 3 years.

 

 

 

 

 

 

 

 

AV.

 

PERMANENT.

Retention Notes:  A monthly or annual tax collection report need be retained only as long as administratively valuable by a tax collector if the record copy of the report is maintained by the clerk or secretary to the governing body of the taxing unit for the retention period indicated.

 

 

Review before disposal; some monthly reports of county tax assessor-collectors, especially from the early to mid 20th century, contain lists of persons paying poll or occupation taxes and, consequently, may merit PERMANENT retention for historical reasons.

 

 

 

Obsolete record.

TX3000-11b

TAX COLLECTION, DELINQUENCY, AND PROPERTY VALUE REPORTS

Reports to state agencies.

 

(1) Annual reports to the State Property Tax Board or its successor.

 

(2) Quarterly reports to the State Property Tax Board and annual, quarterly, and monthly reports to the State Comptroller of Public Accounts on state and county taxes collected.

 

 

PERMANENT.

 

 

AV.

 

 

 

 

 

Obsolete record.

 

Retention Note:  Many county tax assessor-collectors customarily presented the same annual reports submitted to the State Comptroller of Public Accounts to their commissioners courts.  In such instances, the reports must be retained PERMANENTLY as provided in TX3000-11a(3).

TX3000-12

TAX CORRESPONDENCE

Correspondence between a taxing unit and a taxpayer concerning payment problems and similar subjects relating to the assessment and collection of property taxes and special assessments.

2 years.

Retention Notes:  a) All correspondence between a taxing unit and taxpayers must be retained for a minimum of 2 years except as noted in (b), but care should be taken in disposing of tax correspondence at the expiration of the 2-year period to make certain that it does not serve as documentation for other record series with longer retention periods noted in this section.

 

b) Routine letters of transmittal (e.g., a letter indicating that payment is enclosed) need be retained only as long as administratively valuable.

TX3000-13

TAX LIEN TRANSFER RECORD

 

AV. 

 

TX3000-14

TAX LIENS AND LIEN RELEASES ON MANUFACTURED HOMES

 

Until release of lien.

 

TX3000-15

TAX RATE CALCULATION WORKSHEETS AND NOTICES

Including both effective and rollback tax rates.

3 years.

 

TX3000-16

TAX RECEIPTS

Copies or stubs of receipts issued for the payment of current or delinquent property taxes, special assessments, or for redemption of real property sold at a tax sale, including those for split, partial, installment, and conditional payments and for payments under protest.

FE + 3 years.

Retention Notes:  a) Retrospective tax receipts issued under Texas Tax Code, Section 31.075 showing that taxes have been paid for one or more previous tax years need be retained only as long as administratively valuable unless the retrospective information is included on a receipt for the payment of current taxes, in which case the receipt must be retained for 3 years.

 

b) This record group includes the following receipts or certificates, once widely used by county tax offices: insolvent receipts (Form 2P40-2.24), judgment receipts (Form 2P40-7.29), supplemental receipts (Form 2P40-2.25), redemption receipts (Form V-2.333 and 2P40-7.333), corrections receipts (Form 2P40-2.112 and 2P40-2.116), and cancellation receipts (Form 2P40-7.99) or their equivalent.

 

c) In tax offices in which multi-copy tax receipts are used and more than one copy is kept by the collector for administrative purposes, only one copy must be retained for the 3-year retention period.  The other copy or copies need be retained only as long as administratively valuable.

TX3000-17

TAX REFUND, APPLICATIONS FOR

 

FE + 3 years.

 

TX3000-18

TAX ROLLS

Consolidated tax roll and any supplemental tax roll for both rendered and unrendered property for each tax year or, if a consolidated tax roll is not maintained, all component tax rolls for each tax year, including summaries and recapitulations. 

 

(See item number TX3000-05 for delinquent tax rolls; item number TX3000-08 for special assessment rolls.)

Real property rolls - 20 years; personal property rolls - 10 years, subject to the exceptions noted in the Appendix on page 25.

Retention Notes:  a) In any taxing unit, if a record of the payment of property taxes is not posted in the tax roll, but in a separate register of taxes collected, the register must be retained for the same period as the tax roll.

 

b) Consolidated rolls detailing both real and personal property taxes due must be retained for 20 years.

 

c) Preliminary drafts and proofs of a tax roll need be retained only as long as administratively valuable after approval of the final roll by the governing body.

TX3000-19

TAX SEIZURE AND FORECLOSURE RECORDS

Records relating to the seizure of personal property or the institution of delinquent tax suits.

 

 

TX3000-19a

TAX SEIZURE AND FORECLOSURE RECORDS

Tax warrants, petitions, citations, surety bonds, notices of sale, pertinent correspondence, and similar documentation.

AV from, as applicable,

1) date of sale.

 

2) date of resale if property purchased by taxing unit.

 

3) date of final court judgment if no sale ordered.

 

4) from date of dismissal if suit dismissed on motion of plaintiff.

Retention Note:  Any record that is customarily maintained in tax seizure and foreclosure files in a taxing unit that is of a type noted elsewhere in this schedule must be retained for the retention period of that type; e.g., a tax receipt issued for the payment of taxes on property involved in a seizure or foreclosure action must be retained for FE + 3 years as required under item number TX3000-16.

TX3000-19b

TAX SEIZURE AND FORECLOSURE RECORDS

A record in some form listing property sold at tax sale and its purchaser or purchasers; or, if purchased by a taxing unit, at resale.

PERMANENT.

Retention Note:  Records of sale under this subgroup include obsolete State Comptroller of Public Accounts Form 93 (Report of Land Sold Under Judgment and Redeemed) or its equivalent and Form 20 (Report of Land Sold Under Judgment) or its equivalent, formerly required of county tax assessor-collectors.

PART 3: MOTOR VEHICLE AND BOAT LICENSING AND REGISTRATION RECORDS

Retention Notes:  ACCOUNTING RECORDS OF MOTOR VEHICLE AND BOAT LICENSING AND REGISTRATION - For accounting and banking records relating to motor vehicle licensing not noted in this part, use Part 2 of Local Schedule GR.

Record Number

Record Title

Record Description

Retention Period

Remarks

TX3025-01

BOAT AND OUTBOARD MOTOR REGISTRATION RECORDS

 

 

 

TX3025-01a

BOAT AND OUTBOARD MOTOR REGISTRATION RECORDS

Registration receipts (including any refund documentation).

FE + 3 years.

 

TX3025-01b

BOAT AND OUTBOARD MOTOR REGISTRATION RECORDS

Reports to the Texas Parks and Wildlife Department.

FE + 3 years.

 

TX3025-02

DRIVERS LICENSING RECORDS

All records, including reports to the Texas Department of Public Safety and duplicate licenses, relating to the licensing of operators and chauffeurs.

AV.

Obsolete record.

TX3025-03

MOTOR VEHICLE AFFIDAVITS AND APPLICATIONS

 

 

 

TX3025-03a

MOTOR VEHICLE AFFIDAVITS AND APPLICATIONS

Seller, Donor, or Trader’s Affidavit; Seller, Donor, or Trader’s Affidavit for Dealers or Lessors; and Motor Vehicle Rental Certificates.

See retention note.

Retention Note:  County tax assessor-collectors are not required to retain copies of these affidavits after the transmittal of the originals to the State Comptroller of Public Accounts.  Any affidavits dated April 30, 1976, or earlier, prior to the institution of the transmittal procedure, need be retained only as long as administratively valuable.

TX3025-03b

MOTOR VEHICLE AFFIDAVITS AND APPLICATIONS

All other affidavits or applications relating to motor vehicle registration, permitting, or licensing in those instances in which the county tax assessor-collector retains a copy of the affidavit or application by law or regulation.

2 years.

 

TX3025-04

MOTOR VEHICLE COLLECTION AND DATA REPORTS

Daily, weekly, or monthly reports on the collection of motor vehicle registration fees and sales taxes and other data concerning motor vehicle registration and sale as may be required by law or regulation.

 

 

 

 

 

 

 

 

*TX3025-04a

MOTOR VEHICLE COLLECTION AND DATA REPORTS

Reports to the Texas Department of Motor Vehicles.

 

AV.

 

*TX3025-04b

MOTOR VEHICLE COLLECTION AND DATA REPORTS

Reports to the State Comptroller of Public Accounts.

AV.

 

TX3025-05

MOTOR VEHICLE RECEIPTS

Including voided receipts and letters of protest accompanying payment.

 

 

*TX3025-05a

MOTOR VEHICLE RECEIPTS

Registration receipts.

AV.

 

*TX3025-05b

MOTOR VEHICLE RECEIPTS

Tax receipts for the sale of motor vehicles or boats or any other type of receipt involving monies remittable to and subject to audit by the State Comptroller of Public Accounts.

AV.

 

TX3025-06

MOTOR VEHICLE REFUND DOCUMENTATION

Documentation concerning the refund of motor vehicle taxes or registration fees.

 

 

*TX3025-06a

MOTOR VEHICLE REFUND DOCUMENTATION

Refunds of registration fees. 

AV.

 

*TX3025-06b

MOTOR VEHICLE REFUND DOCUMENTATION

Refund of taxes.

AV.

 

TX3025-07

MOTOR VEHICLE REGISTRATION LISTS

 

 

 

TX3025-07a

MOTOR VEHICLE REGISTRATION LISTS

Any list or register of motor vehicles licensed in a county showing name and address of owner, license number, and date registered from the period 1907 to 1917, prior to the creation of the State Department of Highways and Public Transportation.

PERMANENT.

 

TX3025-07b

MOTOR VEHICLE REGISTRATION LISTS

Lists of motor vehicles registered in a county other than those noted in (a).

US.

 

TX3025-08

MOTOR VEHICLE TITLE HEARING DOCUMENTATION

Administrative and evidentiary records of motor vehicle title hearings held before a tax assessor-collector or authorized deputy.

5 years from date judgment rendered in hearing.

 

TX3025-09

VALIDATION STICKER BOOKS

 

2 years.

 

*TX3025-10

DISABLED LICENSES OR PLACARDS, APPLICATIONS FOR

Applications for disabled licenses or placards, including all associated documentation required by the terms of the application.

 

 

*TX3025-10a

DISABLED LICENSES OR PLACARDS, APPLICATIONS FOR

Applications for permanent disability.

4 years.

 

*TX3025-10b

DISABLED LICENSES OR PLACARDS, APPLICATIONS FOR

Applications for temporary disability.

6 months.

 

*TX3025-11

PRIVATE PARTY MOTOR VEHICLE  SALES, APPRAISAL OF

Certified appraisals of the value of a motor vehicle provided by a motor vehicle dealer subject to Transportation Code Chapter 503, Subchapter B or by a licensed insurance adjuster relating to the private sale of a motor vehicle.

FE + 4 years.

By regulation – 34 TAC 3.79(d)(5).

PART 4:  LIQUOR LICENSING RECORDS

Retention Note:  ACCOUNTING RECORDS OF LIQUOR LICENSING - For accounting and banking records relating to liquor licensing, other than the receipts noted in this part, use Part 2 of Local Schedule GR.

Record Number

Record Title

Record Description

Retention Period

Remarks

TX3050-01

LIQUOR LICENSE APPLICATION RECORDS

Liquor license applications, court orders and judgments, license copies, and similar documentation relating to the approval and issuance of liquor licenses.

1 year after expiration, cancellation, or denial of license.

 

TX3050-02

LIQUOR LICENSING RECEIPTS

Receipts issued for the payment of liquor licensing fees.

FE + 3 years.

 

TX3050-03

LIQUOR LICENSE REGISTER

Record or register of liquor licenses issued.

AV.

Retention Note:  This record includes only that of the type described maintained by county tax assessor-collectors or other tax collectors.  For liquor licensing dockets and other records maintained by county clerks see Section 3-9 of Local Schedule CC (Records of County Clerks).

PART 5:  OCCUPATION TAX RECORDS

Retention Note:  Occupation tax records are obsolete and were maintained principally by county tax assessor-collectors.  Do not confuse records listed in this part with records of licenses and permits issued in local governments, which involve the payment of fees, not taxes.  For accounting and other records arising from the issuance of permits or licenses by local governments see Local Schedule GR and other commission schedules.

Record Number

Record Title

Record Description

Retention Period

Remarks

TX3075-01

OCCUPATION TAX RECEIPTS

 

AV.

 

TX3075-02

OCCUPATION TAX RECORD

Record or register of payment of occupation taxes.

PERMANENT.

 

PART 6:  MISCELLANEOUS RECORDS OF COUNTY TAX ASSESSOR-COLLECTORS

Retention Note:  For voter registration and poll tax records see Local Schedule EL.

Record Number

Record Title

Record Description

Retention Period

Remarks

TX4000-01

CENSUS RECORDS

 

PERMANENT.

Obsolete record.

 

Retention Note: County tax assessor-collectors were responsible for conducting censuses of school-age children from 1854 to 1885.  They also, on an irregular basis, conducted agricultural censuses and censuses of all persons within households from the mid to late 19th century.  All census records must be retained PERMANENTLY for historical reasons.

TX4000-02

MILITIA ENROLLMENT RECORDS

 

PERMANENT.

Obsolete record.

APPENDIX

The Texas State Library and Archives Commission has microfilm copies of the county tax rolls for each county from the year of the county’s creation through the production of the first countywide appraisal roll by its appraisal district, except as noted in Parts 1 and 2 of this appendix.  The tax rolls in the holdings of the Commission will be retained PERMANENTLY.  In order to preserve a complete run of tax rolls for each county until the county’s first countywide appraisal roll, tax rolls for the tax years noted in this appendix must be retained PERMANENTLY by the county indicated.  Tax rolls for tax years after the last date indicated for each county, and after 1981 in those counties marked “none,” may be destroyed in accordance with the retention period detailed in item number 3000-18 (Tax Rolls).  Appraisal rolls must be retained PERMANENTLY by appraisal districts.

Part 1:  It is an exception to the retention period for Tax Rolls (see item number 3000-18) that any county, municipal, school district, or special purpose district tax rolls in the following county for the tax years indicated must be retained PERMANENTLY.

Bowie  1841-1845; 1874; 1880

Part 2:  It is an exception to the retention period for Tax Rolls (see item number 3000-18) that county tax rolls in the following counties for the tax year or years indicated must be retained PERMANENTLY.

Anderson 1981

Andrews 1980-1981

Angelina 1980-1981

Aransas 1981

Archer 1981

Armstrong 1981

Atascosa 1981

AustinNone

Bailey 1980-1981

Bandera 1980-1981

Bastrop 1980-1981

Baylor 1981

Bee 1981

Bell 1980-1981

Bexar 1980-1982

Blanco 1981

Borden 1980-1981

Bosque 1981

Bowie 1981-1983

Brazoria 1980-1981

Brazos 1981

Brewster 1980-1981

Briscoe 1980-1981

Brooks 1981

Brown 1980-1981

Burleson 1980-1981

Burnet 1981

Caldwell 1980-1981

Calhoun 1980-1981

Callahan 1981

CameronNone

Camp 1981

Carson 1981

Cass 1980-1981

Castro 1981

Chambers 1980-1981

Cherokee 1981

Childress 1980-1981

Clay 1981

Cochran 1980-1981

Coke 1981

Coleman 1981

Collin 1981

Collingsworth 1981

Colorado 1981

Comal 1981

Comanche 1980-1981

Concho 1981

Cooke 1981

Coryell 1980-1981

Cottle 1980-1981

Crane 1981

Crockett 1981-1983

Crosby 1980-1981

Culberson 1980-1981

Dallam None

Dallas 1980-1981

Dawson 1980-1981

Deaf Smith 1980-1981

Delta None

Denton 1981

DeWitt 1980-1981

Dickens 1980-1981

Dimmit 1980-1981

Donley None

Duval 1980-1981

Eastland 1981

Ector 1980-1981

Edwards 1981

Ellis 1981

El Paso 1980-1981

Erath 1980-1981

Falls 1980-1981

Fannin None

Fayette None

Fisher 1980-1981

Floyd 1980-1981

Foard 1981

Fort Bend 1980-1981

Franklin 1980-1981

Freestone 1981

Frio 1981

Gaines 1980-1981

Galveston 1981

Garza 1981

Gillespie None

Glasscock 1981-1982

Goliad 1981

Gonzales 1981

Gray 1982

Grayson 1981

Gregg 1981

Grimes 1981

Guadalupe 1981

Hale 1981

Hall 1981

Hamilton None

Hansford 1981

Hardeman 1981

Hardin 1980-1981

Harris 1981-1983

Harrison 1980-1981

Hartley 1981-1982

Haskell 1981

Hays 1980-1981

Hemphill 1981

Henderson 1980-1981

Hidalgo 1980-1981

Hill 1980-1981

Hockley 1981

Hood 1980-1981

Hopkins 1980-1981

Houston 1981

Howard 1981

Hudspeth 1980-1981

Hunt 1981

Hutchinson 1980-1981

Irion 1981

Jack 1980-1981

Jackson 1981

Jasper 1981-1982

Jeff Davis 1982

Jefferson 1981

Jim Hogg 1981

Jim Wells None

Johnson 1980-1981

Jones 1981

Karnes 1980-1981

Kaufman 1981

Kendall 1980-1981

Kenedy 1980-1981

Kent 1981

Kerr 1981

Kimble 1980-1981

King 1981-1982

Kinney 1981

Kleberg 1980-1981

Knox 1980-1981

Lamar 1980-1981

Lamb 1981

Lampasas None

La Salle 1981

Lavaca 1980-1981

Lee 1980-1981

Leon 1980-1982

Liberty 1981

Limestone 1980-1981

Lipscomb 1981

Live Oak 1981

Llano None

Loving 1981

Lubbock 1980-1981

Lynn 1980-1981

Madison 1981

Marion 1981

Martin 1981

Mason 1981

Matagorda 1981

Maverick 1980-1981

McCulloch 1981-1983

McLennan 1980-1981

McMullen 1981

Medina 1980-1981

Menard 1981

Midland 1981

Milam 1981

Mills 1981

Mitchell 1981

Montague 1980-1981

Montgomery 1980-1981

Moore 1980-1982

Morris 1980-1981

Motley 1981

Nacogdoches 1981

Navarro 1981

Newton 1980-1981

Nolan 1980-1981

Nueces 1980-1981

Ochiltree 1980-1981

Oldham 1981-1982

Orange 1980-1981

Palo Pinto 1981

Panola 1981

Parker 1980-1981

Parmer 1981

Pecos 1981

Polk 1980-1981

Potter 1980-1981

Presidio 1980

Rains 1981

Randall 1980-1981

Reagan 1980-1981

Real 1980-1981

Red River 1981

Reeves 1981

Refugio 1980-1981

Roberts 1981

Robertson 1981

Rockwall 1982

Runnels None

Rusk 1981

Sabine 1980-1981

San Augustine 1981

San Jacinto 1981

San Patricio 1981

San Saba 1981

Schleicher 1981

Scurry 1980-1981

Shackelford 1981

Shelby 1981

Sherman 1980-1981

Smith 1981

Somervell 1980-1981

Starr 1981

Stephens 1980-1981

Sterling 1980-1981

Stonewall 1980-1982

Sutton 1981

Swisher 1981

Tarrant None

Taylor 1981

Terrell 1980-1981

Terry 1981

Throckmorton 1981

Titus 1980-1981

Tom Green 1981

Travis 1980-1981

Trinity 1980-1981

Tyler 1980-1981

Upshur 1981

Upton 1981

Uvalde 1980-1981

Val Verde 1980-1981

Van Zandt 1981

Victoria 1980-1981

Walker 1980-1981

Waller 1980-1981

Ward 1980-1981

Washington 1981

Webb 1980-1981

Wharton 1981

Wheeler 1981

Wichita 1981

Wilbarger 1980-1981

Willacy 1980-1981

Williamson 1981

Wilson 1980-1981

Winkler 1980-1981

Wise 1981

Wood 1980-1981

Yoakum 1979; 1981

Young 1981

Zapata 1981-1982

Zavala 1981


Comments or complaints regarding the programs and services of the

Texas State Library and Archives Commission can be addressed to the

Director and Librarian, PO Box 12927, Austin, TX 78711-2927.

512-463-5460 or 512-463-5436 Fax

 

Copies of this publication are available in alternative formats upon request.

Page last modified: April 30, 2013