How to Fill Out Form 25.25PP

Form 25.25PP at a glance

What it is: Form 25.25PP is the Harris Central Appraisal District Personal Property Correction Request/Motion.

Who signs: Part III is the Property Owner/Representative Signature.

What to bring and attach to Form 25.25PP

Be sure to attach all relevant documents to be considered.

According to ARB standards, supporting documentation includes items such as CPA statements, certified balance sheets, IRS returns, acquisition records, and receipts, invoices or leases pertaining to the property.

A filled-in Form 25.25PP example: a closed shop asks for a 2026 correction

Form 25.25PP example filled out, example: a closed shop asks for a 2026 correction
Jane Ann Sample files Form 25.25PP for her closed shop. The shop closed on 12/31/2025, so she marks tax year 2026 and the business-closed correction type. The picture shows her filled form, and every value in it is made up. The shop held only inventory and machinery, so the other rows of Value Information stay empty. She files for herself, so Agent's Name and Code in Part I stays empty. Her supporting documentation is attached and the taxes for 2026 are not delinquent.

How to fill out Form 25.25PP, box by box

Part I - Owner and Property Identification

Form 25.25PP example filled out, part I - Owner and Property Identification

In Part I, enter the Property Owner's Name, Telephone Number / Email, Mailing Address, City, State, ZIP + 4, Property Location, and the Agent's Name and Code, if any.

Tax Year

Form 25.25PP example filled out, tax Year

In Part II, briefly specify the error to be corrected in the appraisal roll and why.

In box 1, mark the Tax Year(s) to be corrected: 2022, 2023, 2024, 2025 or 2026.

Correction Type and Payment of Taxes

Form 25.25PP example filled out, correction Type and Payment of Taxes

In box 2, mark the appropriate Correction Type box.

Clerical, Mathematical, Computer, Transcription Error. A clerical error involves a mathematical error, a transcription error, a computer error, or an error that results in the appraisal roll not reflecting what the chief appraiser or ARB intended it to reflect. Measurement errors such as inventory estimates or square footage estimates ARE NOT clerical errors unless there was a mathematical error in calculation.

Multiple appraisal with account(s).

Property not located at address shown on roll.

Error in ownership/address/property description.

Over-appraised by more than 1/3. The Tax Code requires that a motion be filed prior to the delinquency date. If a motion is granted and the appraisal roll is changed to correct a substantial error, the property owner must pay to each affected taxing unit a late-correction penalty equal to 10 percent of the amount of taxes as calculated on the basis of the corrected appraisal value.

Situs not located in the appraisal district.

Property does not exist.

Business closed or sold (give effective date).

Error or omission in rendition statement.

In box 6, mark the appropriate box. Yes: Property taxes due for each year in question have not become delinquent and the property owner has complied with Section 25.26 of the Texas Property Tax Code and has not forfeited the right to appeal for non-payment of taxes.

Explanation and supporting documentation

Form 25.25PP example filled out, explanation and supporting documentation

In box 3, state reasons for the correction and attach any supporting documentation.

Box 5: Has supporting documentation been attached?

Value Information

Form 25.25PP example filled out, value Information

In box 7, provide the correct value of each item for the year or years that you believe should be corrected. For each Tax Year, provide the Before Correction and After Correction value of each item: Inventory, Supplies/Other, Raw Material, Work in Process, Furniture & Fixtures, Machinery & Equipment, Computers, Leasehold Improvements, Vehicles and Miscellaneous.

Signature, Title, Name Printed and Date

Form 25.25PP example filled out, signature, Title, Name Printed and Date

I affirm under penalty of law that the information stated in this document and all attachments is correct. I request that the Appraisal Review Board (ARB) schedule a hearing to decide whether or not to correct the error in the appraisal roll. I request that the Appraisal Review Board send notice of the time, date, and place fixed for the hearing, not later than 15 days before the scheduled hearing. I understand that if the chief appraiser approves the changes requested, this action constitutes a binding agreement and is not subject to appeal or review by the ARB. Enter the Signature, Title, Name Printed and Date.

Sources

[1] Form 25.25PP (9/2026), Personal Property Correction Request/Motion, Harris Central Appraisal District (the Official source link on this page).

Form 25.25PP PDF Details

Part II, Correction Information: briefly specify the error to be corrected in the appraisal roll and why.

Clerical errors: Measurement errors such as inventory estimates or square footage estimates are not clerical errors unless there was a mathematical error in calculation.

Over-appraisal: For a property over-appraised by more than 1/3, the Tax Code requires that a motion be filed prior to the delinquency date.

Penalty: If a motion is granted and the appraisal roll is changed to correct a substantial error, the property owner must pay a late-correction penalty.

Binding agreement: If the chief appraiser approves the changes requested, this action constitutes a binding agreement and is not subject to appeal or review by the ARB.

QuestionAnswer
Form NameForm 25.25PP
Form Length1 page
Fillable?Yes
Fillable fields136
Avg. time to fill out23 min
Edition9/2026
Issuing agencyHarris Central Appraisal District
Matches the agency's fileYes, checked October 2, 2026
Other names25.25PP, 25.25 PP, Form 25.25PP, Personal Property Correction Request/Motion
Official sourceForm 25.25PP (9/2026), Harris Central Appraisal District