Texas Statutes
Subtitle D - Appraisal and Assessment
Chapter 26 - Assessment

Section 26.01. Submission of Rolls to Taxing Units - Sec. 26.01. SUBMISSION OF ROLLS TO TAXING UNITS. (a) By...

Section 26.012. Definitions - Sec. 26.012. DEFINITIONS. In this chapter: (1) "Additional sales and...

Section 26.013. Unused Increment Rate - Sec. 26.013. UNUSED INCREMENT RATE. (a) In this section: (1)...

Section 26.02. Assessment Ratios Prohibited - Sec. 26.02. ASSESSMENT RATIOS PROHIBITED. The assessment of property for...

Section 26.03. Treatment of Captured Appraised Value and Tax Increment - Sec. 26.03. TREATMENT OF CAPTURED APPRAISED VALUE AND TAX INCREMENT....

Section 26.04. Submission of Roll to Governing Body; No-New-Revenue and Voter-Approval Tax Rates - Sec. 26.04. SUBMISSION OF ROLL TO GOVERNING BODY; NO-NEW-REVENUE AND...

Section 26.041. Tax Rate of Unit Imposing Additional Sales and Use Tax - Sec. 26.041. TAX RATE OF UNIT IMPOSING ADDITIONAL SALES AND...

Section 26.042. Calculation and Adoption of Certain Tax Rates in Disaster Area - Sec. 26.042. CALCULATION AND ADOPTION OF CERTAIN TAX RATES IN...

Section 26.043. Voter-Approval and No-New-Revenue Tax Rates in City Imposing Mass Transit Sales and Use Tax - Sec. 26.043. VOTER-APPROVAL AND NO-NEW-REVENUE TAX RATES IN CITY IMPOSING...

Section 26.044. No-New-Revenue Tax Rate to Pay for State Criminal Justice Mandate - Sec. 26.044. NO-NEW-REVENUE TAX RATE TO PAY FOR STATE CRIMINAL...

Section 26.0441. Tax Rate Adjustment for Indigent Health Care - Sec. 26.0441. TAX RATE ADJUSTMENT FOR INDIGENT HEALTH CARE. (a)...

Section 26.0442. Tax Rate Adjustment for County Indigent Defense Compensation Expenditures - Sec. 26.0442. TAX RATE ADJUSTMENT FOR COUNTY INDIGENT DEFENSE COMPENSATION...

Section 26.0443. Tax Rate Adjustment for Eligible County Hospital Expenditures - Sec. 26.0443. TAX RATE ADJUSTMENT FOR ELIGIBLE COUNTY HOSPITAL EXPENDITURES....

Section 26.0444. Tax Rate Adjustment for Defunding Municipality - Sec. 26.0444. TAX RATE ADJUSTMENT FOR DEFUNDING MUNICIPALITY. (a) In...

Section 26.045. Voter-Approval Tax Rate Relief for Pollution Control Requirements - Sec. 26.045. VOTER-APPROVAL TAX RATE RELIEF FOR POLLUTION CONTROL REQUIREMENTS....

Section 26.05. Tax Rate - Sec. 26.05. TAX RATE. (a) The governing body of each...

Section 26.0501. Limitation on Tax Rate of Defunding Municipality - Sec. 26.0501. LIMITATION ON TAX RATE OF DEFUNDING MUNICIPALITY. (a)...

Section 26.052. Simplified Tax Rate Notice for Taxing Units With Low Tax Levies - Sec. 26.052. SIMPLIFIED TAX RATE NOTICE FOR TAXING UNITS WITH...

Section 26.06. Notice, Hearing, and Vote on Tax Increase - Sec. 26.06. NOTICE, HEARING, AND VOTE ON TAX INCREASE. (a)...

Section 26.061. Notice of Meeting to Vote on Proposed Tax Rate That Does Not Exceed Lower of No-New-Revenue or Voter-Approval Tax Rate - Sec. 26.061. NOTICE OF MEETING TO VOTE ON PROPOSED TAX...

Section 26.062. Additional Information to Be Included in Tax Rate Notice - Sec. 26.062. ADDITIONAL INFORMATION TO BE INCLUDED IN TAX RATE...

Section 26.063. Alternate Provisions for Tax Rate Notice When De Minimis Rate Exceeds Voter-Approval Tax Rate - Sec. 26.063. ALTERNATE PROVISIONS FOR TAX RATE NOTICE WHEN DE...

Section 26.065. Supplemental Notice of Hearing on Tax Rate Increase - Sec. 26.065. SUPPLEMENTAL NOTICE OF HEARING ON TAX RATE INCREASE....

Section 26.07. Automatic Election to Approve Tax Rate of Taxing Unit Other Than School District - Sec. 26.07. AUTOMATIC ELECTION TO APPROVE TAX RATE OF TAXING...

Section 26.075. Petition Election to Reduce Tax Rate of Taxing Unit Other Than School District - Sec. 26.075. PETITION ELECTION TO REDUCE TAX RATE OF TAXING...

Section 26.08. Automatic Election to Approve Tax Rate of School District - Sec. 26.08. AUTOMATIC ELECTION TO APPROVE TAX RATE OF SCHOOL...

Section 26.081. Petition Signatures - Sec. 26.081. PETITION SIGNATURES. (a) A voter's signature on a...

Section 26.085. Election to Limit Dedication of School Funds to Junior College - Sec. 26.085. ELECTION TO LIMIT DEDICATION OF SCHOOL FUNDS TO...

Section 26.09. Calculation of Tax - Sec. 26.09. CALCULATION OF TAX. (a) On receipt of notice...

Section 26.10. Prorating Taxes--Loss of Exemption - Sec. 26.10. PRORATING TAXES--LOSS OF EXEMPTION. (a) If the appraisal...

Section 26.11. Prorating Taxes--Acquisition by Government - Sec. 26.11. PRORATING TAXES--ACQUISITION BY GOVERNMENT. (a) If the federal...

Section 26.111. Prorating Taxes--Acquisition by Charitable Organization - Sec. 26.111. PRORATING TAXES--ACQUISITION BY CHARITABLE ORGANIZATION. (a) If an...

Section 26.1115. Calculation of Taxes on Residence Homestead Generally - Sec. 26.1115. CALCULATION OF TAXES ON RESIDENCE HOMESTEAD GENERALLY. (a)...

Section 26.112. Calculation of Taxes on Residence Homestead of Certain Persons - Sec. 26.112. CALCULATION OF TAXES ON RESIDENCE HOMESTEAD OF CERTAIN...

Section 26.1125. Calculation of Taxes on Residence Homestead of 100 Percent or Totally Disabled Veteran - Sec. 26.1125. CALCULATION OF TAXES ON RESIDENCE HOMESTEAD OF 100...

Section 26.1127. Calculation of Taxes on Donated Residence Homestead of Disabled Veteran or Surviving Spouse of Disabled Veteran - Sec. 26.1127. CALCULATION OF TAXES ON DONATED RESIDENCE HOMESTEAD OF...

Section 26.113. Prorating Taxes--Acquisition by Nonprofit Organization - Sec. 26.113. PRORATING TAXES--ACQUISITION BY NONPROFIT ORGANIZATION. (a) If a...

Section 26.12. Units Created During Tax Year - Sec. 26.12. UNITS CREATED DURING TAX YEAR. (a) If a...

Section 26.13. Taxing Unit Consolidation During Tax Year - Sec. 26.13. TAXING UNIT CONSOLIDATION DURING TAX YEAR. (a) If...

Section 26.135. Tax Dates for Certain School Districts - Sec. 26.135. TAX DATES FOR CERTAIN SCHOOL DISTRICTS. (a) A...

Section 26.14. Annexation of Property During Tax Year - Sec. 26.14. ANNEXATION OF PROPERTY DURING TAX YEAR. (a) Except...

Section 26.15. Correction of Tax Roll - Sec. 26.15. CORRECTION OF TAX ROLL. (a) Except as provided...

Section 26.151. Escrow Account for Property Taxes - Sec. 26.151. ESCROW ACCOUNT FOR PROPERTY TAXES. (a) In this...

Section 26.16. Posting of Tax-Related Information on County's Internet Website - Sec. 26.16. POSTING OF TAX-RELATED INFORMATION ON COUNTY'S INTERNET WEBSITE....

Section 26.17. Database of Property-Tax-Related Information - Sec. 26.17. DATABASE OF PROPERTY-TAX-RELATED INFORMATION. (a) The chief appraiser...

Section 26.175. Property Tax Database Locator Website - Sec. 26.175. PROPERTY TAX DATABASE LOCATOR WEBSITE. (a) In this...

Section 26.18. Posting of Tax Rate and Budget Information by Taxing Unit on Website - Sec. 26.18. POSTING OF TAX RATE AND BUDGET INFORMATION BY...