2975-07 EXEMPTION AND SPECIAL APPRAISAL RECORDS (including notices of determination of change of use, if applicable).

a) Approved applications for exemption or special appraisal.

1) One-time (including written notification from taxpayers that entitlement has ended). RETENTION:  US or until entitlement ends + 10 years

RETENTION NOTE: Each approved one-time exemption or special appraisal application must be retained for 10 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 If a chief appraiser requires a new one-time application be filed to confirm status, the superseded application must still be retained for 10 years from its approval date.

2) Annually renewed. RETENTION: 10 years or US + 9 years, as applicable

b) Denied applications for exemption or special appraisal. RETENTION: 1 year (Exempt from destruction request requirement.)

c) Absolute exemption, partial exemption, and special appraisal lists. RETENTION: Permanent

*2975-11 NOTICES TO TAXPAYERS - Copies of notices sent to taxpayers or a record in some form of the type of notices sent and to whom, except notices noted elsewhere in this schedule. RETENTION: 1 year (Exempt from destruction request requirement.)

*2975-12 PROPERTY OWNERS, ALPHABETICAL INDEX OF. RETENTION: US (Exempt from destruction request requirement.)

*2975-14 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. RETENTION: AV, but see retention note. (Exempt from destruction request requirement.)

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.

*2975-15 RATIO STUDIES - Ratio and other statistical studies that measure appraisal level and consistency. RETENTION: AV (Exempt from destruction request requirement.)

2975-17 REPORTS TO STATE PROPERTY TAX BOARD - Annual or other periodic reports or surveys submitted to the State Property Tax Board or its successor. RETENTION:  Permanent

2975-20 TAX MAPS AND PLATS. RETENTION: US

RETENTION NOTE: Review before disposal; some maps and plats may merit permanent retention for historical reasons.