What is a Section 25.25(c) Correction?

Under the Texas Property Tax Code, property owners may request certain corrections to the appraisal roll under Section 25.25(c). This process allows specific errors to be corrected even after the appraisal roll has been certified and is limited to as many of the five most recently certified years as would apply, depending on the type of error. Keep in mind, in order to request a 25.25(c) review, property taxes must not be delinquent.

Types of Corrections Allowed

Corrections under Section 25.25(c) are limited to the following:

• Clerical Errors – mistakes in writing, copying, transcribing, entering data, or calculating.
• Defined in Tax Code Section 1.04(18) as an error that prevents the appraisal roll from accurately reflecting a determination already made.
  • Example: An appraiser measured a building as 2,300 sq. ft., but the record was mistakenly entered as 3,000 sq. ft.
• Multiple Appraisals – when the same property is listed more than once on the appraisal roll.
• Nonexistent Property – removal of property that does not exist in form or location.
• Property Ownership Errors – correcting ownership information when documentation shows it was listed incorrectly.

Limitations of 25.25(c)

Value may only be changed by Section 25.25(c) as a direct result of a qualified change. It cannot be used to:

• Challenge appraised or market value (for example, “my home isn’t worth that much”). These disputes must be raised through the protest process under Chapter 41.
• Correct judgment decisions made by appraisers, such as depreciation or condition ratings.
• Address subjective disagreements about property characteristics (condition, quality, or effective age).
• Apply corrections beyond five prior years.

How to File a Motion

To request a correction, property owners must:

• File Form 50-771: Property Owner’s Motion for Correction of Appraisal Roll
• Submit the completed form to the Bexar Central Appraisal District:

Electronically to our Help Center

By mail or in person to:

Bexar Central Appraisal District
411 N Frio St
PO Box 830248
San Antonio, TX 78283-0248
Phone: 210-242-2432
Fax: 210-242-2454 or 210-242-2453

What Happens Next

The Appraisal Review Board (ARB) will schedule and hold a hearing on your motion. Correction and other late hearings are heard once a month so it may take some time for your request to be scheduled.

This hearing is limited to focus only on whether the roll contains a qualifying error, not a general value protest. You may present documentation supporting the correction; however, sales and equity evidence will not be considered by the ARB.

The ARB will determine whether the error qualifies under Section 25.25(c) and issue an order. If the error was found to not qualify, the correction cannot be refiled.

Summary

Section 25.25(c) is intended to correct clear, factual errors in the appraisal roll, such as clerical mistakes, duplicate accounts, ownership errors, or nonexistent property. It cannot be used to dispute market value or appraisal judgments. Value disagreements must be addressed through the annual protest process under Chapter 41 of the Property Tax Code.