05/06/2026
HOT 🔥 topic in Montgomery county this year:
Omitted Property
Omitted property is property the appraisal district was unaware of in prior years, but now they know.
And to make it worse, you received a supplemental Notice of Appraised Value.
What should you do?
First of all, the Texas Tax Code speaks to this topic.
Texas Tax Code § 25.21:
It says if the chief appraiser discovers:
Real property was omitted from the appraisal roll in any one of the three preceding tax years, or personal property was omitted in one of the two preceding tax years, the chief appraiser must appraise it as of January 1 for each omitted year and enter it into the appraisal records.
So, yes, there is a law allowing this to happen.
Do not panic.
Review the prior year(s) values and decide if they’re reasonable. You may protest the values if you disagree with the proposed numbers - but you must do it by the deadline imposed on the notice.
If you have new construction, compare the construction costs to the value attributed to the improvements on the notice.
Are they close? If so, then accept the reality.
When this has happened to my clients for taxes imposed for 3 prior years, they were given a year to pay.
Finally, if you are not sure, contact RESS if you need help.