Texas Statutes
Title 1 - Property Tax Code
Subtitle D - Appraisal and Assessment

Section 21.031. Allocation of Taxable Value of Vessels and Other Watercraft Used Outside This State - Sec. 21.031. ALLOCATION OF TAXABLE VALUE OF VESSELS AND OTHER...

Section 21.04. Railroad Rolling Stock - Sec. 21.04. RAILROAD ROLLING STOCK. (a) A portion of the...

Section 21.05. Commercial Aircraft - Sec. 21.05. COMMERCIAL AIRCRAFT. (a) If a commercial aircraft that...

Section 21.055. Business Aircraft - Sec. 21.055. BUSINESS AIRCRAFT. (a) If an aircraft is used...

Section 21.06. Intangible Property Generally - Sec. 21.06. INTANGIBLE PROPERTY GENERALLY. (a) Except as provided by...

Section 21.07. Intangibles of Certain Transportation Businesses - Sec. 21.07. INTANGIBLES OF CERTAIN TRANSPORTATION BUSINESSES. (a) A portion...

Section 21.08. Intangibles of Certain Financial Institutions - Sec. 21.08. INTANGIBLES OF CERTAIN FINANCIAL INSTITUTIONS. (a) The taxable...

Section 21.09. Allocation Application - Sec. 21.09. ALLOCATION APPLICATION. (a) To receive an allocation authorized...

Section 21.10. Late Application for Allocation - Sec. 21.10. LATE APPLICATION FOR ALLOCATION. (a) The chief appraiser...

Chapter 22 - Renditions and Other Reports

Subchapter A. Information From Taxpayer

Section 22.01. Rendition Generally - Sec. 22.01. RENDITION GENERALLY. (a) Except as provided by Chapter...

Section 22.02. Rendition of Property Losing Exemption During Tax Year or for Which Exemption Application Is Denied - Sec. 22.02. RENDITION OF PROPERTY LOSING EXEMPTION DURING TAX YEAR...

Section 22.03. Report of Decreased Value - Sec. 22.03. REPORT OF DECREASED VALUE. (a) A person who...

Section 22.04. Report by Bailee, Lessee, or Other Possessor - Sec. 22.04. REPORT BY BAILEE, LESSEE, OR OTHER POSSESSOR. (a)...

Section 22.05. Rendition by Railroad - Sec. 22.05. RENDITION BY RAILROAD. (a) In addition to other...

Section 22.07. Inspection of Property - Sec. 22.07. INSPECTION OF PROPERTY. (a) The chief appraiser or...

Subchapter B. Requirements and Procedures

Section 22.21. Publicizing Requirements - Sec. 22.21. PUBLICIZING REQUIREMENTS. Each year the comptroller and each...

Section 22.22. Method for Requiring Rendition or Report - Sec. 22.22. METHOD FOR REQUIRING RENDITION OR REPORT. The chief...

Section 22.23. Filing Date - Sec. 22.23. FILING DATE. (a) Rendition statements and property reports...

Section 22.24. Rendition and Report Forms - Sec. 22.24. RENDITION AND REPORT FORMS. (a) A person required...

Section 22.25. Place and Manner of Filing - Sec. 22.25. PLACE AND MANNER OF FILING. A rendition statement...

Section 22.26. Signature - Sec. 22.26. SIGNATURE. (a) Each rendition statement or property report...

Section 22.27. Confidential Information - Sec. 22.27. CONFIDENTIAL INFORMATION. (a) Rendition statements, real and personal...

Section 22.28. Penalty for Delinquent Report; Penalty Collection Procedures - Sec. 22.28. PENALTY FOR DELINQUENT REPORT; PENALTY COLLECTION PROCEDURES. (a)...

Section 22.29. Penalty for Fraud or Intent to Evade Tax - Sec. 22.29. PENALTY FOR FRAUD OR INTENT TO EVADE TAX....

Section 22.30. Waiver of Penalty - Sec. 22.30. WAIVER OF PENALTY. (a) The chief appraiser may...

Subchapter C. Other Reports

Section 22.41. Report of Political Subdivision Actions Affecting Real Property Values - Sec. 22.41. REPORT OF POLITICAL SUBDIVISION ACTIONS AFFECTING REAL PROPERTY...

Chapter 23 - Appraisal Methods and Procedures

Subchapter A. Appraisals Generally

Section 23.01. Appraisals Generally - Sec. 23.01. APPRAISALS GENERALLY. (a) Except as otherwise provided by...

Section 23.0101. Consideration of Alternate Appraisal Methods - Sec. 23.0101. CONSIDERATION OF ALTERNATE APPRAISAL METHODS. In determining the...

Section 23.011. Cost Method of Appraisal - Sec. 23.011. COST METHOD OF APPRAISAL. If the chief appraiser...

Section 23.012. Income Method of Appraisal - Sec. 23.012. INCOME METHOD OF APPRAISAL. (a) If the income...

Section 23.013. Market Data Comparison Method of Appraisal - Sec. 23.013. MARKET DATA COMPARISON METHOD OF APPRAISAL. (a) If...

Section 23.014. Exclusion of Property as Real Property - Sec. 23.014. EXCLUSION OF PROPERTY AS REAL PROPERTY. Except as...

Section 23.03. Compilation of Large Properties and Properties Subject to Limitation on Appraised Value - Sec. 23.03. COMPILATION OF LARGE PROPERTIES AND PROPERTIES SUBJECT TO...

Subchapter B. Special Appraisal Provisions

Section 23.11. Governmental Action That Constitutes Taking - Sec. 23.11. GOVERNMENTAL ACTION THAT CONSTITUTES TAKING. In appraising private...

Section 23.12. Inventory - Sec. 23.12. INVENTORY. (a) Except as provided by Sections 23.121,...

Section 23.121. Dealer's Motor Vehicle Inventory; Value - Sec. 23.121. DEALER'S MOTOR VEHICLE INVENTORY; VALUE. (a) In this...

Section 23.1211. Temporary Production Aircraft; Value - Sec. 23.1211. TEMPORARY PRODUCTION AIRCRAFT; VALUE. (a) In this section:...

Section 23.122. Prepayment of Taxes by Certain Taxpayers - Sec. 23.122. PREPAYMENT OF TAXES BY CERTAIN TAXPAYERS. (a) In...

Section 23.123. Declarations and Statements Confidential - Sec. 23.123. DECLARATIONS AND STATEMENTS CONFIDENTIAL. (a) In this section:...

Section 23.124. Dealer's Vessel and Outboard Motor Inventory; Value - Sec. 23.124. DEALER'S VESSEL AND OUTBOARD MOTOR INVENTORY; VALUE. (a)...

Section 23.1241. Dealer's Heavy Equipment Inventory; Value - Sec. 23.1241. DEALER'S HEAVY EQUIPMENT INVENTORY; VALUE. (a) In this...

Section 23.1242. Prepayment of Taxes by Heavy Equipment Dealers - Sec. 23.1242. PREPAYMENT OF TAXES BY HEAVY EQUIPMENT DEALERS. (a)...

Section 23.1243. Refund of Prepayment of Taxes on Fleet Transaction - Sec. 23.1243. REFUND OF PREPAYMENT OF TAXES ON FLEET TRANSACTION....

Section 23.125. Prepayment of Taxes by Certain Taxpayers - Sec. 23.125. PREPAYMENT OF TAXES BY CERTAIN TAXPAYERS. (a) in...

Section 23.126. Declarations and Statements Confidential - Sec. 23.126. DECLARATIONS AND STATEMENTS CONFIDENTIAL. (a) in this section:...

Section 23.127. Retail Manufactured Housing Inventory; Value - Sec. 23.127. RETAIL MANUFACTURED HOUSING INVENTORY; VALUE. (a) In this...

Section 23.128. Prepayment of Taxes by Manufactured Housing Retailers - Sec. 23.128. PREPAYMENT OF TAXES BY MANUFACTURED HOUSING RETAILERS. (a)...

Section 23.129. Waiver of Certain Penalties - Sec. 23.129. WAIVER OF CERTAIN PENALTIES. (a) Subject to Subsection...

Section 23.13. Taxable Leaseholds - Sec. 23.13. TAXABLE LEASEHOLDS. A taxable leasehold or other possessory...

Section 23.135. License to Occupy Dwelling Unit in Tax-Exempt Retirement Community - Sec. 23.135. LICENSE TO OCCUPY DWELLING UNIT IN TAX-EXEMPT RETIREMENT...

Section 23.14. Appraisal of Property Subject to Environmental Response Requirement - Sec. 23.14. APPRAISAL OF PROPERTY SUBJECT TO ENVIRONMENTAL RESPONSE REQUIREMENT....

Section 23.15. Intangibles of an Insurance Company - Sec. 23.15. INTANGIBLES OF AN INSURANCE COMPANY. Intangible property owned...

Section 23.16. Intangibles of a Savings and Loan Association - Sec. 23.16. INTANGIBLES OF A SAVINGS AND LOAN ASSOCIATION. Intangible...

Section 23.17. Mineral Interest Not Being Produced - Sec. 23.17. MINERAL INTEREST NOT BEING PRODUCED. An interest in...

Section 23.175. Oil or Gas Interest - Sec. 23.175. OIL OR GAS INTEREST. (a) If a real...

Section 23.18. Property Owned by a Nonprofit Homeowners' Organization for the Benefit of Its Members - Sec. 23.18. PROPERTY OWNED BY A NONPROFIT HOMEOWNERS' ORGANIZATION FOR...

Section 23.19. Property Occupied by Stockholders of Corporation Incorporated Under Cooperative Association Act - Sec. 23.19. PROPERTY OCCUPIED BY STOCKHOLDERS OF CORPORATION INCORPORATED UNDER...

Section 23.20. Waiver of Special Appraisal - Sec. 23.20. WAIVER OF SPECIAL APPRAISAL. (a) An owner of...

Section 23.21. Property Used to Provide Affordable Housing - Sec. 23.21. PROPERTY USED TO PROVIDE AFFORDABLE HOUSING. (a) In...

Section 23.215. Appraisal of Certain Nonexempt Property Used for Low-Income or Moderate-Income Housing - Sec. 23.215. APPRAISAL OF CERTAIN NONEXEMPT PROPERTY USED FOR LOW-INCOME...

Section 23.22. Land Use of Which Is Restricted by Governmental Entity - Sec. 23.22. LAND USE OF WHICH IS RESTRICTED BY GOVERNMENTAL...

Section 23.23. Limitation on Appraised Value of Residence Homestead - Sec. 23.23. LIMITATION ON APPRAISED VALUE OF RESIDENCE HOMESTEAD. (a)...

Section 23.24. Furniture, Fixtures, and Equipment - Sec. 23.24. FURNITURE, FIXTURES, AND EQUIPMENT. (a) If real property...

Section 23.25. Appraisal of Land Used for Single-Family Residential Purposes That Is Contiguous to Agricultural or Open-Space Land With Common Ownership - Sec. 23.25. APPRAISAL OF LAND USED FOR SINGLE-FAMILY RESIDENTIAL PURPOSES...

Section 23.26. Solar Energy Property - Sec. 23.26. SOLAR ENERGY PROPERTY. (a) In this section, "solar...

Subchapter C. Land Designated for Agricultural Use

Section 23.41. Appraisal - Sec. 23.41. APPRAISAL. (a) Land designated for agricultural use is...

Section 23.42. Eligibility - Sec. 23.42. ELIGIBILITY. (a) An individual is entitled to have...

Section 23.425. Eligibility of Land Used for Growing Florist Items in Certain Counties - Sec. 23.425. ELIGIBILITY OF LAND USED FOR GROWING FLORIST ITEMS...

Section 23.426. Temporary Cessation of Agricultural Use Due to Quarantine for Ticks - Sec. 23.426. TEMPORARY CESSATION OF AGRICULTURAL USE DUE TO QUARANTINE...

Section 23.43. Application - Sec. 23.43. APPLICATION. (a) An individual claiming the right to...

Section 23.431. Late Application for Agricultural Designation - Sec. 23.431. LATE APPLICATION FOR AGRICULTURAL DESIGNATION. (a) The chief...

Section 23.44. Action on Application - Sec. 23.44. ACTION ON APPLICATION. (a) The chief appraiser shall...

Section 23.45. Application Confidential - Sec. 23.45. APPLICATION CONFIDENTIAL. (a) An application for agricultural designation...

Section 23.46. Additional Taxation - Sec. 23.46. ADDITIONAL TAXATION. (a) When appraising land designated for...

Section 23.47. Loan Secured by Lien on Agricultural-Use Land - Sec. 23.47. LOAN SECURED BY LIEN ON AGRICULTURAL-USE LAND. (a)...

Section 23.48. Reappraisal of Land Subject to Temporary Quarantine for Ticks - Sec. 23.48. REAPPRAISAL OF LAND SUBJECT TO TEMPORARY QUARANTINE FOR...

Subchapter D. Appraisal of Agricultural Land

Section 23.51. Definitions - Sec. 23.51. DEFINITIONS. In this subchapter: (1) "Qualified open-space land"...

Section 23.52. Appraisal of Qualified Agricultural Land - Sec. 23.52. APPRAISAL OF QUALIFIED AGRICULTURAL LAND. (a) The appraised...

Section 23.521. Standards for Qualification of Land for Appraisal Based on Wildlife Management Use - Sec. 23.521. STANDARDS FOR QUALIFICATION OF LAND FOR APPRAISAL BASED...

Section 23.522. Temporary Cessation of Agricultural Use During Drought - Sec. 23.522. TEMPORARY CESSATION OF AGRICULTURAL USE DURING DROUGHT. The...

Section 23.523. Temporary Cessation of Agricultural Use When Property Owner Deployed or Stationed Outside State as Member of Armed Services - Sec. 23.523. TEMPORARY CESSATION OF AGRICULTURAL USE WHEN PROPERTY OWNER...

Section 23.524. Temporary Cessation of Agricultural Use to Manage the Spread of Certain Pests - Sec. 23.524. TEMPORARY CESSATION OF AGRICULTURAL USE TO MANAGE THE...

Section 23.525. Oil and Gas Operations on Land - Sec. 23.525. OIL AND GAS OPERATIONS ON LAND. The eligibility...

Section 23.526. Temporary Cessation of Agricultural Use Due to Quarantine for Ticks - Sec. 23.526. TEMPORARY CESSATION OF AGRICULTURAL USE DUE TO QUARANTINE...

Section 23.53. Capitalization Rate - Sec. 23.53. CAPITALIZATION RATE. The capitalization rate to be used...

Section 23.54. Application - Sec. 23.54. APPLICATION. (a) A person claiming that his land...

Section 23.541. Late Application for Appraisal as Agricultural Land - Sec. 23.541. LATE APPLICATION FOR APPRAISAL AS AGRICULTURAL LAND. (a)...

Section 23.55. Change of Use of Land - Sec. 23.55. CHANGE OF USE OF LAND. (a) If the...

Section 23.551. Additional Notice to Certain Landowners - Sec. 23.551. ADDITIONAL NOTICE TO CERTAIN LANDOWNERS. (a) If land...

Section 23.56. Land Ineligible for Appraisal as Open-Space Land - Sec. 23.56. LAND INELIGIBLE FOR APPRAISAL AS OPEN-SPACE LAND. Land...

Section 23.57. Action on Applications - Sec. 23.57. ACTION ON APPLICATIONS. (a) The chief appraiser shall...

Section 23.58. Loan Secured by Lien on Open-Space Land - Sec. 23.58. LOAN SECURED BY LIEN ON OPEN-SPACE LAND. (a)...

Section 23.59. Appraisal of Open-Space Land That Is Converted to Timber Production - Sec. 23.59. APPRAISAL OF OPEN-SPACE LAND THAT IS CONVERTED TO...

Section 23.60. Reappraisal of Land Subject to Temporary Quarantine for Ticks - Sec. 23.60. REAPPRAISAL OF LAND SUBJECT TO TEMPORARY QUARANTINE FOR...

Subchapter E. Appraisal of Timber Land

Section 23.71. Definitions - Sec. 23.71. DEFINITIONS. In this subchapter: (1) "Category of the...

Section 23.72. Qualification for Productivity Appraisal - Sec. 23.72. QUALIFICATION FOR PRODUCTIVITY APPRAISAL. (a) Land qualifies for...

Section 23.73. Appraisal of Qualified Timber Land - Sec. 23.73. APPRAISAL OF QUALIFIED TIMBER LAND. (a) The appraised...

Section 23.74. Capitalization Rate - Sec. 23.74. CAPITALIZATION RATE. (a) The capitalization rate to be...

Section 23.75. Application - Sec. 23.75. APPLICATION. (a) A person claiming that his land...

Section 23.751. Late Application for Appraisal as Timber Land - Sec. 23.751. LATE APPLICATION FOR APPRAISAL AS TIMBER LAND. (a)...

Section 23.76. Change of Use of Land - Sec. 23.76. CHANGE OF USE OF LAND. (a) If the...

Section 23.765. Oil and Gas Operations on Land - Sec. 23.765. OIL AND GAS OPERATIONS ON LAND. The eligibility...

Section 23.77. Land Ineligible for Appraisal as Timber Land - Sec. 23.77. LAND INELIGIBLE FOR APPRAISAL AS TIMBER LAND. Land...

Section 23.78. Minimum Taxable Value of Timber Land - Sec. 23.78. MINIMUM TAXABLE VALUE OF TIMBER LAND. The taxable...

Section 23.79. Action on Applications - Sec. 23.79. ACTION ON APPLICATIONS. (a) The chief appraiser shall...

Subchapter F. Appraisal of Recreational, Park, and Scenic Land

Section 23.81. Definitions - Sec. 23.81. DEFINITIONS. In this subchapter: (1) "Recreational, park, or...

Section 23.82. Voluntary Restrictions - Sec. 23.82. VOLUNTARY RESTRICTIONS. (a) The owner of a fee...

Section 23.83. Appraisal of Restricted Land - Sec. 23.83. APPRAISAL OF RESTRICTED LAND. (a) A person is...

Section 23.84. Application - Sec. 23.84. APPLICATION. (a) A person claiming the right to...

Section 23.85. Action on Application - Sec. 23.85. ACTION ON APPLICATION. (a) The chief appraiser shall...

Section 23.86. Additional Taxation for Preceding Years - Sec. 23.86. ADDITIONAL TAXATION FOR PRECEDING YEARS. (a) If land...

Section 23.87. Penalty for Violating Deed Restriction - Sec. 23.87. PENALTY FOR VIOLATING DEED RESTRICTION. (a) If land...

Subchapter G. Appraisal of Public Access Airport Property

Section 23.91. Definitions - Sec. 23.91. DEFINITIONS. In this subchapter: (1) "Airport property" means...

Section 23.92. Voluntary Restrictions - Sec. 23.92. VOLUNTARY RESTRICTIONS. (a) The owner of a fee...

Section 23.93. Appraisal of Restricted Land - Sec. 23.93. APPRAISAL OF RESTRICTED LAND. (a) A person is...

Section 23.94. Application - Sec. 23.94. APPLICATION. (a) A person claiming the right to...

Section 23.95. Action on Application - Sec. 23.95. ACTION ON APPLICATION. (a) The chief appraiser shall...

Section 23.96. Taxation for Preceding Years - Sec. 23.96. TAXATION FOR PRECEDING YEARS. (a) If airport property...

Section 23.97. Penalty for Violating Deed Restriction - Sec. 23.97. PENALTY FOR VIOLATING DEED RESTRICTION. (a) If airport...

Subchapter H. Appraisal of Restricted-Use Timber Land

Section 23.9801. Definitions - Sec. 23.9801. DEFINITIONS. In this subchapter: (1) "Aesthetic management zone"...

Section 23.9802. Qualification for Appraisal as Restricted-Use Timber Land - Sec. 23.9802. QUALIFICATION FOR APPRAISAL AS RESTRICTED-USE TIMBER LAND. (a)...

Section 23.9803. Appraisal of Qualified Restricted-Use Timber Land - Sec. 23.9803. APPRAISAL OF QUALIFIED RESTRICTED-USE TIMBER LAND. (a) Except...

Section 23.9804. Application - Sec. 23.9804. APPLICATION. (a) A person claiming that the person's...

Section 23.9805. Action on Application - Sec. 23.9805. ACTION ON APPLICATION. (a) The chief appraiser shall...

Section 23.9806. Application Denial Based on Zone Location - Sec. 23.9806. APPLICATION DENIAL BASED ON ZONE LOCATION. (a) Before...

Section 23.9807. Change of Use of Land - Sec. 23.9807. CHANGE OF USE OF LAND. (a) If the...

Section 23.9808. Oil and Gas Operations on Land - Sec. 23.9808. OIL AND GAS OPERATIONS ON LAND. The eligibility...

Chapter 24 - Central Appraisal

Subchapter B. Railroad Rolling Stock

Section 24.31. Appraisal at Headquarters - Sec. 24.31. APPRAISAL AT HEADQUARTERS. The chief appraiser for the...

Section 24.32. Rolling Stock Information Reports - Sec. 24.32. ROLLING STOCK INFORMATION REPORTS. (a) In addition to...

Section 24.33. Report of Leased Rolling Stock Forwarded - Sec. 24.33. REPORT OF LEASED ROLLING STOCK FORWARDED. If the...

Section 24.34. Interstate Allocation - Sec. 24.34. INTERSTATE ALLOCATION. (a) If the railroad operates in...

Section 24.35. Notice, Review, and Protest - Sec. 24.35. NOTICE, REVIEW, AND PROTEST. (a) The chief appraiser...

Section 24.36. Certification to Comptroller - Sec. 24.36. CERTIFICATION TO COMPTROLLER. On approval of the appraised...

Section 24.365. Correction of Certified Amount - Sec. 24.365. CORRECTION OF CERTIFIED AMOUNT. (a) A chief appraiser...

Section 24.37. Intrastate Apportionment - Sec. 24.37. INTRASTATE APPORTIONMENT. The comptroller shall apportion the appraised...

Section 24.38. Certification of Apportioned Value - Sec. 24.38. CERTIFICATION OF APPORTIONED VALUE. Before July 26, the...

Section 24.39. Imposition of Tax - Sec. 24.39. IMPOSITION OF TAX. The county assessor-collector and commissioners...

Section 24.40. Omitted Property - Sec. 24.40. OMITTED PROPERTY. (a) If a chief appraiser discovers...

Chapter 25 - Local Appraisal

Section 25.01. Preparation of Appraisal Records - Sec. 25.01. PREPARATION OF APPRAISAL RECORDS. (a) By May 15...

Section 25.011. Special Appraisal Records - Sec. 25.011. SPECIAL APPRAISAL RECORDS. (a) The chief appraiser for...

Section 25.02. Form and Content - Sec. 25.02. FORM AND CONTENT. (a) The appraisal records shall...

Section 25.025. Confidentiality of Certain Home Address Information - Sec. 25.025. CONFIDENTIALITY OF CERTAIN HOME ADDRESS INFORMATION. (a) This...

Section 25.026. Confidentiality of Certain Shelter Center and Sexual Assault Program Address Information - Sec. 25.026. CONFIDENTIALITY OF CERTAIN SHELTER CENTER AND SEXUAL ASSAULT...

Section 25.027. Restriction on Posting Information on Internet Website - Sec. 25.027. RESTRICTION ON POSTING INFORMATION ON INTERNET WEBSITE. (a)...

Section 25.03. Description - Sec. 25.03. DESCRIPTION. (a) Property shall be described in the...

Section 25.04. Separate Estates or Interests - Sec. 25.04. SEPARATE ESTATES OR INTERESTS. Except as otherwise provided...

Section 25.05. Life Estates - Sec. 25.05. LIFE ESTATES. Real property owned by a life...

Section 25.06. Property Encumbered by Possessory or Security Interest - Sec. 25.06. PROPERTY ENCUMBERED BY POSSESSORY OR SECURITY INTEREST. (a)...

Section 25.07. Leasehold and Other Possessory Interests in Exempt Property - Sec. 25.07. LEASEHOLD AND OTHER POSSESSORY INTERESTS IN EXEMPT PROPERTY....

Section 25.08. Improvements - Sec. 25.08. IMPROVEMENTS. (a) Except as provided by Subsections (b)...

Section 25.09. Condominiums and Planned Unit Developments - Sec. 25.09. CONDOMINIUMS AND PLANNED UNIT DEVELOPMENTS. (a) A separately...

Section 25.10. Standing Timber - Sec. 25.10. STANDING TIMBER. (a) Except as provided by Subsections...

Section 25.11. Undivided Interests - Sec. 25.11. UNDIVIDED INTERESTS. (a) Except as provided by Section...

Section 25.12. Mineral Interest - Sec. 25.12. MINERAL INTEREST. (a) Except as provided by Subsection...

Section 25.13. Exempt Property Subject to Contract of Sale - Sec. 25.13. EXEMPT PROPERTY SUBJECT TO CONTRACT OF SALE. Property...

Section 25.135. Qualifying Trusts - Sec. 25.135. QUALIFYING TRUSTS. The interest of a qualifying trust...

Section 25.16. Property Losing Exemption During Tax Year - Sec. 25.16. PROPERTY LOSING EXEMPTION DURING TAX YEAR. (a) If...

Section 25.17. Property Overlapping Taxing Unit or Appraisal District Boundaries - Sec. 25.17. PROPERTY OVERLAPPING TAXING UNIT OR APPRAISAL DISTRICT BOUNDARIES....

Section 25.18. Periodic Reappraisals - Sec. 25.18. PERIODIC REAPPRAISALS. (a) Each appraisal office shall implement...

Section 25.19. Notice of Appraised Value - Sec. 25.19. NOTICE OF APPRAISED VALUE. (a) By April 1...

Section 25.192. Notice of Residence Homestead Exemption Eligibility - Sec. 25.192. NOTICE OF RESIDENCE HOMESTEAD EXEMPTION ELIGIBILITY. (a) This...

Section 25.193. Notice of Certain Canceled or Reduced Exemptions - Sec. 25.193. NOTICE OF CERTAIN CANCELED OR REDUCED EXEMPTIONS. (a)...

Section 25.195. Inspection by Property Owner - Sec. 25.195. INSPECTION BY PROPERTY OWNER. (a) After the chief...

Section 25.20. Access by Taxing Units - Sec. 25.20. ACCESS BY TAXING UNITS. The chief appraiser shall...

Section 25.21. Omitted Property - Sec. 25.21. OMITTED PROPERTY. (a) If the chief appraiser discovers...

Section 25.22. Submission for Review and Protest - Sec. 25.22. SUBMISSION FOR REVIEW AND PROTEST. (a) By May...

Section 25.23. Supplemental Appraisal Records - Sec. 25.23. SUPPLEMENTAL APPRAISAL RECORDS. (a) After submission of appraisal...

Section 25.24. Appraisal Roll - Sec. 25.24. APPRAISAL ROLL. The appraisal records, as changed by...

Section 25.25. Correction of Appraisal Roll - Sec. 25.25. CORRECTION OF APPRAISAL ROLL. (a) Except as provided...

Section 25.26. Forfeiture of Remedy for Nonpayment of Taxes - Sec. 25.26. FORFEITURE OF REMEDY FOR NONPAYMENT OF TAXES. (a)...

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...

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Texas Statutes Title 1 - Property Tax Code Subtitle D - Appraisal and Assessment

Texas Statutes
Title 1 - Property Tax Code
Subtitle D - Appraisal and Assessment