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 Schedule GR, Part 2, Section 2-2.

3000-02 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 of the State Tax Board or its successor to taxing units. RETENTION: 3 years

RETENTION NOTE: 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.

3000-04 CHALLENGE RECORDS - Records, maintained by a taxing unit, of challenges made to the Appraisal Review Board (ARB) by the taxing unit. RETENTION:  1 year after decision of the ARB. (Exempt from destruction request requirement.)

3000-05 DELINQUENT TAX ROLLS (Both current and cumulative).

a) If record of payment is entered in the tax roll or a register of taxes collected (see item number 3000-18) for the tax year for which the tax was delinquent. RETENTION:  1 year after preparation of cumulative tax roll for the following tax year. (Exempt from destruction request requirement.)

b) If a record of payment is entered in the record, but is not entered in the tax roll or a register of taxes collected (see item number 3000-18) for the tax year for which the tax was delinquent. RETENTION: Real property rolls - 20 years; personal property rolls - 10 years

c) Lists of delinquent or insolvent taxpayers (State Comptroller of Public Accounts Form 16 or its equivalent). RETENTION:  Destroy at option. (Obsolete record. Exempt from destruction request requirement.)

*3000-09 TAX BILLS OR STATEMENTS - Current, delinquent, special valuation rollback, and special assessment levy tax bills or notices. RETENTION: AV (Exempt from destruction request requirement.)

3000-11 TAX COLLECTION, DELINQUENCY, AND PROPERTY VALUE REPORTS.

a) Reports to governing body of taxing unit.

1) Monthly. RETENTION:  FE + 3 years

RETENTION NOTE: 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.

2) Quarterly. RETENTION: Destroy at option (Obsolete record. Exempt from destruction request requirement.)

3) Annual. RETENTION: Permanent

RETENTION NOTE: 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.

b) Reports to state agencies.

1) Annual reports to the State Property Tax Board or its successor. RETENTION:  Permanent

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. RETENTION:  Destroy at option. (Obsolete record. Exempt from destruction request requirement.)

RETENTION NOTE: Many county tax assessor-collectors customarily presented 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 (a)(3) above.

3000-12 TAX CORRESPONDENCE - Correspondence between a taxing unit and taxpayers concerning payment problems and similar subjects relating to the assessment and collection of property taxes and special assessments. RETENTION:  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 and are exempt from the destruction request requirement.

*3000-15 TAX RATE CALCULATION WORKSHEETS AND NOTICES (including both effective and rollback tax rates). RETENTION: 3 years

3000-16 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. RETENTION: FE + 3 years

RETENTION NOTES: a) Retrospective tax receipts issued under Texas Tax Code, 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.

3000-18 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 3000-05 for delinquent tax rolls). RETENTION:  Real property rolls - 20 years; personal property rolls - 10 years, subject to the exception of Bexar, Medina, and Bandera counties for years 1980 - 1982 must be retained permanently.

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.