Texas Statutes
Tax Code
Title 1 - Property Tax Code

Section 6.035. Restrictions on Eligibility and Conduct of Board Members and Chief Appraisers and Their Relatives - Sec. 6.035. RESTRICTIONS ON ELIGIBILITY AND CONDUCT OF BOARD MEMBERS...

Section 6.036. Interest in Certain Contracts Prohibited - Sec. 6.036. INTEREST IN CERTAIN CONTRACTS PROHIBITED. (a) An individual...

Section 6.037. Participation of Conservation and Reclamation Districts in Appraisal District Matters - Sec. 6.037. PARTICIPATION OF CONSERVATION AND RECLAMATION DISTRICTS IN APPRAISAL...

Section 6.04. Organization, Meetings, and Compensation - Sec. 6.04. ORGANIZATION, MEETINGS, AND COMPENSATION. (a) A majority of...

Section 6.05. Appraisal Office - Sec. 6.05. APPRAISAL OFFICE. (a) Except as authorized by Subsection...

Section 6.0501. Appointment of Eligible Chief Appraiser by Comptroller - Sec. 6.0501. APPOINTMENT OF ELIGIBLE CHIEF APPRAISER BY COMPTROLLER. (a)...

Section 6.051. Ownership or Lease of Real Property - Sec. 6.051. OWNERSHIP OR LEASE OF REAL PROPERTY. (a) The...

Section 6.052. Taxpayer Liaison Officer - Sec. 6.052. TAXPAYER LIAISON OFFICER. (a) The board of directors...

Section 6.053. Assistance to Emergency Management Authorities - Sec. 6.053. ASSISTANCE TO EMERGENCY MANAGEMENT AUTHORITIES. The chief appraiser...

Section 6.054. Restriction on Employment by Appraisal District - Sec. 6.054. RESTRICTION ON EMPLOYMENT BY APPRAISAL DISTRICT. An individual...

Section 6.06. Appraisal District Budget and Financing - Sec. 6.06. APPRAISAL DISTRICT BUDGET AND FINANCING. (a) Each year...

Section 6.061. Changes in Method of Financing - Sec. 6.061. CHANGES IN METHOD OF FINANCING. (a) The board...

Section 6.062. Publication of Budget - Sec. 6.062. PUBLICATION OF BUDGET. (a) Not later than the...

Section 6.063. Financial Audit - Sec. 6.063. FINANCIAL AUDIT. (a) At least once each year,...

Section 6.07. Taxing Unit Boundaries - Sec. 6.07. TAXING UNIT BOUNDARIES. If a new taxing unit...

Section 6.08. Notice of Optional Exemptions - Sec. 6.08. NOTICE OF OPTIONAL EXEMPTIONS. If a taxing unit...

Section 6.09. Designation of District Depository - Sec. 6.09. DESIGNATION OF DISTRICT DEPOSITORY. (a) The appraisal district...

Section 6.10. Disapproval of Board Actions - Sec. 6.10. DISAPPROVAL OF BOARD ACTIONS. If the governing bodies...

Section 6.11. Purchasing and Contracting Authority - Sec. 6.11. PURCHASING AND CONTRACTING AUTHORITY. (a) An appraisal district...

Section 6.12. Agricultural Appraisal Advisory Board - Sec. 6.12. AGRICULTURAL APPRAISAL ADVISORY BOARD. (a) The chief appraiser...

Section 6.13. District Records - Sec. 6.13. DISTRICT RECORDS. The preservation, microfilming, destruction, or other...

Section 6.14. Information Provided to Texas Legislative Council - Sec. 6.14. INFORMATION PROVIDED TO TEXAS LEGISLATIVE COUNCIL. (a) On...

Section 6.15. Ex Parte Communications; Penalty - Sec. 6.15. EX PARTE COMMUNICATIONS; PENALTY. (a) A member of...

Section 6.155. Certain Communications by Taxing Units Prohibited; Penalty - Sec. 6.155. CERTAIN COMMUNICATIONS BY TAXING UNITS PROHIBITED; PENALTY. (a)...

Section 6.16. Residential Property Owner Assistance - Sec. 6.16. RESIDENTIAL PROPERTY OWNER ASSISTANCE. (a) The chief appraiser...

Subchapter B. Assessors and Collectors

Section 6.21. County Assessor-Collector - Sec. 6.21. COUNTY ASSESSOR-COLLECTOR. (a) The assessor-collector for a county...

Section 6.22. Assessor and Collector for Other Taxing Units - Sec. 6.22. ASSESSOR AND COLLECTOR FOR OTHER TAXING UNITS. (a)...

Section 6.23. Duties of Assessor and Collector - Sec. 6.23. DUTIES OF ASSESSOR AND COLLECTOR. (a) The county...

Section 6.231. Continuing Education - Sec. 6.231. CONTINUING EDUCATION. (a) A county assessor-collector must successfully...

Section 6.24. Contracts for Assessment and Collection - Sec. 6.24. CONTRACTS FOR ASSESSMENT AND COLLECTION. (a) The governing...

Section 6.26. Election to Consolidate Assessing and Collecting Functions - Sec. 6.26. ELECTION TO CONSOLIDATE ASSESSING AND COLLECTING FUNCTIONS. (a)...

Section 6.27. Compensation for Assessment and Collection - Sec. 6.27. COMPENSATION FOR ASSESSMENT AND COLLECTION. (a) Repealed by...

Section 6.275. Release of Assessor and Collector From Liability - Sec. 6.275. RELEASE OF ASSESSOR AND COLLECTOR FROM LIABILITY. A...

Section 6.28. Bonds for State and County Taxes - Sec. 6.28. BONDS FOR STATE AND COUNTY TAXES. (a) Before...

Section 6.29. Bonds for Other Taxes - Sec. 6.29. BONDS FOR OTHER TAXES. (a) A taxing unit,...

Section 6.30. Attorneys Representing Taxing Units - Sec. 6.30. ATTORNEYS REPRESENTING TAXING UNITS. (a) The county attorney...

Subchapter C. Appraisal Review Board

Section 6.41. Appraisal Review Board - Sec. 6.41. APPRAISAL REVIEW BOARD. (a) The appraisal review board...

Section 6.411. Ex Parte Communications; Penalty - Sec. 6.411. EX PARTE COMMUNICATIONS; PENALTY. (a) A member of...

Section 6.412. Restrictions on Eligibility of Board Members - Sec. 6.412. RESTRICTIONS ON ELIGIBILITY OF BOARD MEMBERS. (a) An...

Section 6.413. Interest in Certain Contracts Prohibited - Sec. 6.413. INTEREST IN CERTAIN CONTRACTS PROHIBITED. (a) An individual...

Section 6.414. Auxiliary Appraisal Review Board Members - Sec. 6.414. AUXILIARY APPRAISAL REVIEW BOARD MEMBERS. (a) The board...

Section 6.42. Organization, Meetings and Compensation - Sec. 6.42. ORGANIZATION, MEETINGS AND COMPENSATION. (a) A majority of...

Section 6.425. Special Appraisal Review Board Panels in Certain Districts - Sec. 6.425. SPECIAL APPRAISAL REVIEW BOARD PANELS IN CERTAIN DISTRICTS....

Section 6.43. Personnel - Sec. 6.43. PERSONNEL. (a) The appraisal review board may employ...

Subtitle C - Taxable Property and Exemptions

Chapter 11 - Taxable Property and Exemptions

Subchapter A. Taxable Property

Section 11.01. Real and Tangible Personal Property - Sec. 11.01. REAL AND TANGIBLE PERSONAL PROPERTY. (a) All real...

Section 11.02. Intangible Personal Property - Sec. 11.02. INTANGIBLE PERSONAL PROPERTY. (a) Except as provided by...

Subchapter B. Exemptions

Section 11.11. Public Property - Sec. 11.11. PUBLIC PROPERTY. (a) Except as provided by Subsections...

Section 11.111. Public Property Used to Provide Transitional Housing for Indigent Persons - Sec. 11.111. PUBLIC PROPERTY USED TO PROVIDE TRANSITIONAL HOUSING FOR...

Section 11.12. Federal Exemptions - Sec. 11.12. FEDERAL EXEMPTIONS. Property exempt from ad valorem taxation...

Section 11.13. Residence Homestead - Sec. 11.13. RESIDENCE HOMESTEAD. (a) A family or single adult...

Section 11.131. Residence Homestead of 100 Percent or Totally Disabled Veteran - Sec. 11.131. RESIDENCE HOMESTEAD OF 100 PERCENT OR TOTALLY DISABLED...

Section 11.132. Donated Residence Homestead of Partially Disabled Veteran - Sec. 11.132. DONATED RESIDENCE HOMESTEAD OF PARTIALLY DISABLED VETERAN. (a)...

Section 11.133. Residence Homestead of Surviving Spouse of Member of Armed Services Killed in Line of Duty - Sec. 11.133. RESIDENCE HOMESTEAD OF SURVIVING SPOUSE OF MEMBER OF...

Section 11.134. Residence Homestead of Surviving Spouse of First Responder Killed in Line of Duty - Sec. 11.134. RESIDENCE HOMESTEAD OF SURVIVING SPOUSE OF FIRST RESPONDER...

Section 11.135. Continuation of Residence Homestead Exemption While Replacement Structure Is Constructed; Sale of Property - Sec. 11.135. CONTINUATION OF RESIDENCE HOMESTEAD EXEMPTION WHILE REPLACEMENT STRUCTURE...

Section 11.14. Tangible Personal Property Not Producing Income - Sec. 11.14. TANGIBLE PERSONAL PROPERTY NOT PRODUCING INCOME. (a) A...

Section 11.141. Precious Metal Held in Precious Metal Depository - Sec. 11.141. PRECIOUS METAL HELD IN PRECIOUS METAL DEPOSITORY. (a)...

Section 11.145. Income-Producing Tangible Personal Property Having Value of Less Than $2,500 - Sec. 11.145. INCOME-PRODUCING TANGIBLE PERSONAL PROPERTY HAVING VALUE OF LESS...

Section 11.146. Mineral Interest Having Value of Less Than $500 - Sec. 11.146. MINERAL INTEREST HAVING VALUE OF LESS THAN $500....

Section 11.15. Family Supplies - Sec. 11.15. FAMILY SUPPLIES. A family is entitled to an...

Section 11.16. Farm Products - Sec. 11.16. FARM PRODUCTS. (a) A producer is entitled to...

Section 11.161. Implements of Husbandry - Sec. 11.161. IMPLEMENTS OF HUSBANDRY. (a) Machinery and equipment items...

Section 11.17. Cemeteries - Sec. 11.17. CEMETERIES. A person is entitled to an exemption...

Section 11.18. Charitable Organizations - Sec. 11.18. CHARITABLE ORGANIZATIONS. (a) An organization that qualifies as...

Section 11.1801. Charity Care and Community Benefits Requirements for Charitable Hospital - Sec. 11.1801. CHARITY CARE AND COMMUNITY BENEFITS REQUIREMENTS FOR CHARITABLE...

Section 11.181. Charitable Organizations Improving Property for Low-Income Housing - Sec. 11.181. CHARITABLE ORGANIZATIONS IMPROVING PROPERTY FOR LOW-INCOME HOUSING. (a)...

Section 11.182. Community Housing Development Organizations Improving Property for Low-Income and Moderate-Income Housing: Property Previously Exempt - Sec. 11.182. COMMUNITY HOUSING DEVELOPMENT ORGANIZATIONS IMPROVING PROPERTY FOR LOW-INCOME...

Section 11.1825. Organizations Constructing or Rehabilitating Low-Income Housing: Property Not Previously Exempt - Sec. 11.1825. ORGANIZATIONS CONSTRUCTING OR REHABILITATING LOW-INCOME HOUSING: PROPERTY NOT...

Section 11.1826. Monitoring of Compliance With Low-Income and Moderate-Income Housing Exemptions - Sec. 11.1826. MONITORING OF COMPLIANCE WITH LOW-INCOME AND MODERATE-INCOME HOUSING...

Section 11.1827. Community Land Trust - Sec. 11.1827. COMMUNITY LAND TRUST. (a) In this section, "community...

Section 11.183. Association Providing Assistance to Ambulatory Health Care Centers - Sec. 11.183. ASSOCIATION PROVIDING ASSISTANCE TO AMBULATORY HEALTH CARE CENTERS....

Section 11.184. Organizations Engaged Primarily in Performing Charitable Functions - Sec. 11.184. ORGANIZATIONS ENGAGED PRIMARILY IN PERFORMING CHARITABLE FUNCTIONS. (a)...

Section 11.185. Colonia Model Subdivision Program - Sec. 11.185. COLONIA MODEL SUBDIVISION PROGRAM. (a) An organization is...

Section 11.19. Youth Spiritual, Mental, and Physical Development Associations - Sec. 11.19. YOUTH SPIRITUAL, MENTAL, AND PHYSICAL DEVELOPMENT ASSOCIATIONS. (a)...

Section 11.20. Religious Organizations - Sec. 11.20. RELIGIOUS ORGANIZATIONS. (a) An organization that qualifies as...

Section 11.201. Additional Tax on Sale of Certain Religious Organization Property - Sec. 11.201. ADDITIONAL TAX ON SALE OF CERTAIN RELIGIOUS ORGANIZATION...

Section 11.21. Schools - Sec. 11.21. SCHOOLS. (a) A person is entitled to an...

Section 11.211. Real Property Leased to Certain Schools - Sec. 11.211. REAL PROPERTY LEASED TO CERTAIN SCHOOLS. The portion...

Section 11.22. Disabled Veterans - Sec. 11.22. DISABLED VETERANS. (a) A disabled veteran is entitled...

Section 11.23. Miscellaneous Exemptions - Sec. 11.23. MISCELLANEOUS EXEMPTIONS. (a) Veteran's Organizations. A nonprofit organization...

Section 11.231. Nonprofit Community Business Organization Providing Economic Development Services to Local Community - Sec. 11.231. NONPROFIT COMMUNITY BUSINESS ORGANIZATION PROVIDING ECONOMIC DEVELOPMENT SERVICES...

Section 11.24. Historic Sites - Sec. 11.24. HISTORIC SITES. (a) The governing body of a...

Section 11.25. Marine Cargo Containers Used Exclusively in International Commerce - Sec. 11.25. MARINE CARGO CONTAINERS USED EXCLUSIVELY IN INTERNATIONAL COMMERCE....

Section 11.251. Tangible Personal Property Exempt - Sec. 11.251. TANGIBLE PERSONAL PROPERTY EXEMPT. (a) In this section,...

Section 11.252. Motor Vehicles Leased for Use Other Than Production of Income - Sec. 11.252. MOTOR VEHICLES LEASED FOR USE OTHER THAN PRODUCTION...

Section 11.253. Tangible Personal Property in Transit - Sec. 11.253. TANGIBLE PERSONAL PROPERTY IN TRANSIT. (a) In this...

Section 11.254. Motor Vehicle Used for Production of Income and for Personal Activities - Sec. 11.254. MOTOR VEHICLE USED FOR PRODUCTION OF INCOME AND...

Section 11.26. Limitation of School Tax on Homesteads of Elderly or Disabled - Sec. 11.26. LIMITATION OF SCHOOL TAX ON HOMESTEADS OF ELDERLY...

Section 11.261. Limitation of County, Municipal, or Junior College District Tax on Homesteads of Disabled and Elderly - Sec. 11.261. LIMITATION OF COUNTY, MUNICIPAL, OR JUNIOR COLLEGE DISTRICT...

Section 11.27. Solar and Wind-Powered Energy Devices - Sec. 11.27. SOLAR AND WIND-POWERED ENERGY DEVICES. (a) A person...

Section 11.271. Offshore Drilling Equipment Not in Use - Sec. 11.271. OFFSHORE DRILLING EQUIPMENT NOT IN USE. (a) In...

Section 11.28. Property Exempted From City Taxation by Agreement - Sec. 11.28. PROPERTY EXEMPTED FROM CITY TAXATION BY AGREEMENT. The...

Section 11.29. Intracoastal Waterway Dredge Disposal Site - Sec. 11.29. INTRACOASTAL WATERWAY DREDGE DISPOSAL SITE. (a) A person...

Section 11.30. Nonprofit Water Supply or Wastewater Service Corporation - Sec. 11.30. NONPROFIT WATER SUPPLY OR WASTEWATER SERVICE CORPORATION. (a)...

Section 11.31. Pollution Control Property - Sec. 11.31. POLLUTION CONTROL PROPERTY. (a) A person is entitled...

Section 11.311. Landfill-Generated Gas Conversion Facilities - Sec. 11.311. LANDFILL-GENERATED GAS CONVERSION FACILITIES. (a) Repealed by Acts...

Section 11.315. Energy Storage System in Nonattainment Area - Sec. 11.315. ENERGY STORAGE SYSTEM IN NONATTAINMENT AREA. (a) In...

Section 11.32. Certain Water Conservation Initiatives - Sec. 11.32. CERTAIN WATER CONSERVATION INITIATIVES. The governing body of...

Section 11.33. Raw Cocoa and Green Coffee Held in Harris County - Sec. 11.33. RAW COCOA AND GREEN COFFEE HELD IN HARRIS...

Section 11.34. Limitation of Taxes on Real Property in Designated Areas of Certain Municipalities - Sec. 11.34. LIMITATION OF TAXES ON REAL PROPERTY IN DESIGNATED...

Section 11.35. Temporary Exemption for Qualified Property Damaged by Disaster - Sec. 11.35. TEMPORARY EXEMPTION FOR QUALIFIED PROPERTY DAMAGED BY DISASTER....

Subchapter C. Administration of Exemptions

Section 11.41. Partial Ownership of Exempt Property - Sec. 11.41. PARTIAL OWNERSHIP OF EXEMPT PROPERTY. (a) If a...

Section 11.42. Exemption Qualification Date - Sec. 11.42. EXEMPTION QUALIFICATION DATE. (a) Except as provided by...

Section 11.421. Qualification of Religious Organization - Sec. 11.421. QUALIFICATION OF RELIGIOUS ORGANIZATION. (a) If the chief...

Section 11.422. Qualifications of a School - Sec. 11.422. QUALIFICATIONS OF A SCHOOL. (a) If the chief...

Section 11.423. Qualification of Charitable Organization or Youth Association - Sec. 11.423. QUALIFICATION OF CHARITABLE ORGANIZATION OR YOUTH ASSOCIATION. (a)...

Section 11.424. Conflict Between Governing Regulation of Nonprofit Organization, Association, or Entity and Contract With United States - Sec. 11.424. CONFLICT BETWEEN GOVERNING REGULATION OF NONPROFIT ORGANIZATION, ASSOCIATION,...

Section 11.43. Application for Exemption - Sec. 11.43. APPLICATION FOR EXEMPTION. (a) To receive an exemption,...

Section 11.431. Late Application for Homestead Exemption - Sec. 11.431. LATE APPLICATION FOR HOMESTEAD EXEMPTION. (a) Except as...

Section 11.432. Homestead Exemption for Manufactured Home - Sec. 11.432. HOMESTEAD EXEMPTION FOR MANUFACTURED HOME. (a) Except as...

Section 11.433. Late Application for Religious Organization Exemption - Sec. 11.433. LATE APPLICATION FOR RELIGIOUS ORGANIZATION EXEMPTION. (a) The...

Section 11.434. Late Application for a School Exemption - Sec. 11.434. LATE APPLICATION FOR A SCHOOL EXEMPTION. (a) The...

Section 11.435. Late Application for Charitable Organization Exemption - Sec. 11.435. LATE APPLICATION FOR CHARITABLE ORGANIZATION EXEMPTION. (a) The...

Section 11.436. Application for Exemption of Certain Property Used for Low-Income Housing - Sec. 11.436. APPLICATION FOR EXEMPTION OF CERTAIN PROPERTY USED FOR...

Section 11.437. Exemption for Cotton Stored in Warehouse - Sec. 11.437. EXEMPTION FOR COTTON STORED IN WAREHOUSE. (a) A...

Section 11.438. Late Application for Veteran's Organization Exemption - Sec. 11.438. LATE APPLICATION FOR VETERAN'S ORGANIZATION EXEMPTION. (a) The...

Section 11.439. Late Applications for Disabled Veterans Exemptions - Sec. 11.439. LATE APPLICATIONS FOR DISABLED VETERANS EXEMPTIONS. (a) The...

Section 11.4391. Late Application for Freeport Exemption - Sec. 11.4391. LATE APPLICATION FOR FREEPORT EXEMPTION. (a) The chief...

Section 11.44. Notice of Application Requirements - Sec. 11.44. NOTICE OF APPLICATION REQUIREMENTS. (a) Before February 1...

Section 11.45. Action on Exemption Applications - Sec. 11.45. ACTION ON EXEMPTION APPLICATIONS. (a) The chief appraiser...

Section 11.46. Compilation of Partial Exemptions - Sec. 11.46. COMPILATION OF PARTIAL EXEMPTIONS. Each year the chief...

Section 11.47. Mail Survey of Residence Homesteads - Sec. 11.47. MAIL SURVEY OF RESIDENCE HOMESTEADS. (a) Between December...

Section 11.48. Confidential Information - Sec. 11.48. CONFIDENTIAL INFORMATION. (a) A driver's license number, personal...

Section 11.49. Legal Title Not Affected - Sec. 11.49. LEGAL TITLE NOT AFFECTED. (a) The grant or...

Section 11.50. Provision of Names of Individuals Receiving Residence Homestead Exemption to Another Chief Appraiser - Sec. 11.50. PROVISION OF NAMES OF INDIVIDUALS RECEIVING RESIDENCE HOMESTEAD...

Subtitle D - Appraisal and Assessment

Chapter 21 - Taxable Situs

Section 21.01. Real Property - Sec. 21.01. REAL PROPERTY. Real property is taxable by a...

Section 21.02. Tangible Personal Property Generally - Sec. 21.02. TANGIBLE PERSONAL PROPERTY GENERALLY. (a) Except as provided...

Section 21.021. Vessels and Other Watercraft - Sec. 21.021. VESSELS AND OTHER WATERCRAFT. (a) Except as otherwise...

Section 21.03. Interstate Allocation - Sec. 21.03. INTERSTATE ALLOCATION. (a) If personal property that is...

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...

Subtitle E - Collections and Delinquency

Chapter 31 - Collections

Section 31.01. Tax Bills - Sec. 31.01. TAX BILLS. (a) Except as provided by Subsections...

Section 31.02. Delinquency Date - Sec. 31.02. DELINQUENCY DATE. (a) Except as provided by Subsection...

Section 31.03. Split Payment of Taxes - Sec. 31.03. SPLIT PAYMENT OF TAXES. (a) The governing body...

Section 31.031. Installment Payments of Certain Homestead Taxes - Sec. 31.031. INSTALLMENT PAYMENTS OF CERTAIN HOMESTEAD TAXES. (a) This...

Section 31.032. Installment Payments of Taxes on Property in Disaster Area or Emergency Area That Has Been Damaged as a Result of Disaster or Emergency - Sec. 31.032. INSTALLMENT PAYMENTS OF TAXES ON PROPERTY IN DISASTER...

Section 31.033. Installment Payments of Taxes on Property in Disaster Area or Emergency Area That Has Not Been Damaged as a Result of Disaster or Emergency - Sec. 31.033. INSTALLMENT PAYMENTS OF TAXES ON PROPERTY IN DISASTER...

Section 31.035. Performance of Service in Lieu of Payment of Taxes on Homestead of Elderly Person - Sec. 31.035. PERFORMANCE OF SERVICE IN LIEU OF PAYMENT OF...

Section 31.036. Performance of Teaching Services in Lieu of Payment of School Taxes on Homestead - Sec. 31.036. PERFORMANCE OF TEACHING SERVICES IN LIEU OF PAYMENT...

Section 31.037. Performance of Teaching Services by Employee in Lieu of Payment of School Taxes on Property of Business Entity - Sec. 31.037. PERFORMANCE OF TEACHING SERVICES BY EMPLOYEE IN LIEU...

Section 31.04. Postponement of Delinquency Date - Sec. 31.04. POSTPONEMENT OF DELINQUENCY DATE. (a) If a tax...

Section 31.05. Discounts - Sec. 31.05. DISCOUNTS. (a) The governing body of a taxing...

Section 31.06. Medium of Payment - Sec. 31.06. MEDIUM OF PAYMENT. (a) Except as provided by...

Section 31.061. Payment of Taxes Assessed Against Real Property by Conveyance to Taxing Unit of Property - Sec. 31.061. PAYMENT OF TAXES ASSESSED AGAINST REAL PROPERTY BY...

Section 31.07. Certain Payments Accepted - Sec. 31.07. CERTAIN PAYMENTS ACCEPTED. (a) A person may pay...

Section 31.071. Conditional Payments - Sec. 31.071. CONDITIONAL PAYMENTS. (a) The collector of a taxing...

Section 31.072. Escrow Accounts - Sec. 31.072. ESCROW ACCOUNTS. (a) The collector for a taxing...

Section 31.073. Restricted or Conditional Payments Prohibited - Sec. 31.073. RESTRICTED OR CONDITIONAL PAYMENTS PROHIBITED. A restriction or...

Section 31.075. Tax Receipt - Sec. 31.075. TAX RECEIPT. (a) At the request of a...

Section 31.08. Tax Certificate - Sec. 31.08. TAX CERTIFICATE. (a) At the request of any...

Section 31.081. Property Tax Withholding on Purchase of Business or Inventory - Sec. 31.081. PROPERTY TAX WITHHOLDING ON PURCHASE OF BUSINESS OR...

Section 31.10. Reports and Remittances of Other Taxes - Sec. 31.10. REPORTS AND REMITTANCES OF OTHER TAXES. (a) Each...

Section 31.11. Refunds of Overpayments or Erroneous Payments - Sec. 31.11. REFUNDS OF OVERPAYMENTS OR ERRONEOUS PAYMENTS. (a) If...

Section 31.111. Refunds of Duplicate Payments - Sec. 31.111. REFUNDS OF DUPLICATE PAYMENTS. (a) The collector of...

Section 31.112. Refunds of Payments Made to Multiple Like Taxing Units - Sec. 31.112. REFUNDS OF PAYMENTS MADE TO MULTIPLE LIKE TAXING...

Section 31.115. Payment of Tax Under Protest - Sec. 31.115. PAYMENT OF TAX UNDER PROTEST. Payment of an...

Section 31.12. Payment of Tax Refunds; Interest - Sec. 31.12. PAYMENT OF TAX REFUNDS; INTEREST. (a) If a...

Chapter 32 - Tax Liens and Personal Liability

Section 32.01. Tax Lien - Sec. 32.01. TAX LIEN. (a) On January 1 of each...

Section 32.014. Tax Lien on Manufactured Home - Sec. 32.014. TAX LIEN ON MANUFACTURED HOME. (a) If the...

Section 32.015. Tax Lien on Manufactured Home - Sec. 32.015. TAX LIEN ON MANUFACTURED HOME. (a) On payment...

Section 32.02. Restrictions on a Mineral Interest Tax Lien - Sec. 32.02. RESTRICTIONS ON A MINERAL INTEREST TAX LIEN. (a)...

Section 32.03. Restrictions on Personal Property Tax Lien - Sec. 32.03. RESTRICTIONS ON PERSONAL PROPERTY TAX LIEN. (a) Except...

Section 32.04. Priorities Among Tax Liens - Sec. 32.04. PRIORITIES AMONG TAX LIENS. (a) Whether or not...

Section 32.05. Priority of Tax Liens Over Other Property Interests - Sec. 32.05. PRIORITY OF TAX LIENS OVER OTHER PROPERTY INTERESTS....

Section 32.06. Property Tax Loans; Transfer of Tax Lien - Sec. 32.06. PROPERTY TAX LOANS; TRANSFER OF TAX LIEN. (a)...

Section 32.065. Contract for Foreclosure of Tax Lien - Sec. 32.065. CONTRACT FOR FORECLOSURE OF TAX LIEN. (a) Section...

Section 32.07. Personal Liability for Tax - Sec. 32.07. PERSONAL LIABILITY FOR TAX. (a) Except as provided...

Chapter 33 - Delinquency

Subchapter A. General Provisions

Section 33.01. Penalties and Interest - Sec. 33.01. PENALTIES AND INTEREST. (a) A delinquent tax incurs...

Section 33.011. Waiver of Penalties and Interest - Sec. 33.011. WAIVER OF PENALTIES AND INTEREST. (a) The governing...

Section 33.02. Installment Payment of Delinquent Taxes - Sec. 33.02. INSTALLMENT PAYMENT OF DELINQUENT TAXES. (a) The collector...

Section 33.03. Delinquent Tax Roll - Sec. 33.03. DELINQUENT TAX ROLL. Each year the collector for...

Section 33.04. Notice of Delinquency - Sec. 33.04. NOTICE OF DELINQUENCY. (a) At least once each...

Section 33.045. Notice of Provisions Authorizing Deferral or Abatement - Sec. 33.045. NOTICE OF PROVISIONS AUTHORIZING DEFERRAL OR ABATEMENT. (a)...

Section 33.05. Limitation on Collection of Taxes - Sec. 33.05. LIMITATION ON COLLECTION OF TAXES. (a) Personal property...

Section 33.06. Deferred Collection of Taxes on Residence Homestead of Elderly or Disabled Person or Disabled Veteran - Sec. 33.06. DEFERRED COLLECTION OF TAXES ON RESIDENCE HOMESTEAD OF...

Section 33.065. Deferred Collection of Taxes on Appreciating Residence Homestead - Sec. 33.065. DEFERRED COLLECTION OF TAXES ON APPRECIATING RESIDENCE HOMESTEAD....

Section 33.07. Additional Penalty for Collection Costs for Taxes Due Before June 1 - Sec. 33.07. ADDITIONAL PENALTY FOR COLLECTION COSTS FOR TAXES DUE...

Section 33.08. Additional Penalty for Collection Costs for Taxes Due on or After June 1 - Sec. 33.08. ADDITIONAL PENALTY FOR COLLECTION COSTS FOR TAXES DUE...

Section 33.10. Restricted or Conditional Payments of Delinquent Taxes, Penalties, and Interest Prohibited - Sec. 33.10. RESTRICTED OR CONDITIONAL PAYMENTS OF DELINQUENT TAXES, PENALTIES,...

Section 33.11. Early Additional Penalty for Collection Costs for Taxes Imposed on Personal Property - Sec. 33.11. EARLY ADDITIONAL PENALTY FOR COLLECTION COSTS FOR TAXES...

Subchapter B. Seizure of Personal Property

Section 33.21. Property Subject to Seizure - Sec. 33.21. PROPERTY SUBJECT TO SEIZURE. (a) A person's personal...

Section 33.22. Institution of Seizure - Sec. 33.22. INSTITUTION OF SEIZURE. (a) At any time after...

Section 33.23. Tax Warrant - Sec. 33.23. TAX WARRANT. (a) A tax warrant shall direct...

Section 33.24. Bond for Payment of Taxes - Sec. 33.24. BOND FOR PAYMENT OF TAXES. A person may...

Section 33.25. Tax Sale: Notice; Method; Disposition of Proceeds - Sec. 33.25. TAX SALE: NOTICE; METHOD; DISPOSITION OF PROCEEDS. (a)...

Subchapter C. Delinquent Tax Suits

Section 33.41. Suit to Collect Delinquent Tax - Sec. 33.41. SUIT TO COLLECT DELINQUENT TAX. (a) At any...

Section 33.42. Taxes Included in Foreclosure Suit - Sec. 33.42. TAXES INCLUDED IN FORECLOSURE SUIT. (a) In a...

Section 33.43. Petition - Sec. 33.43. PETITION. (a) A petition initiating a suit to...

Section 33.44. Joinder of Other Taxing Units - Sec. 33.44. JOINDER OF OTHER TAXING UNITS. (a) A taxing...

Section 33.445. Joinder of Tax Lien Transferee - Sec. 33.445. JOINDER OF TAX LIEN TRANSFEREE. (a) A taxing...

Section 33.45. Pleading and Answering to Claims Filed - Sec. 33.45. PLEADING AND ANSWERING TO CLAIMS FILED. A party...

Section 33.46. Partition of Real Property - Sec. 33.46. PARTITION OF REAL PROPERTY. (a) If suit is...

Section 33.47. Tax Records as Evidence - Sec. 33.47. TAX RECORDS AS EVIDENCE. (a) In a suit...

Section 33.475. Attorney Ad Litem Report; Approval of Fees - Sec. 33.475. ATTORNEY AD LITEM REPORT; APPROVAL OF FEES. (a)...

Section 33.48. Recovery of Costs and Expenses - Sec. 33.48. RECOVERY OF COSTS AND EXPENSES. (a) In addition...

Section 33.49. Liability of Taxing Unit for Costs - Sec. 33.49. LIABILITY OF TAXING UNIT FOR COSTS. (a) Except...

Section 33.50. Adjudged Value - Sec. 33.50. ADJUDGED VALUE. (a) In a suit for foreclosure...

Section 33.51. Writ of Possession - Sec. 33.51. WRIT OF POSSESSION. (a) If the court orders...

Section 33.52. Taxes Included in Judgment - Sec. 33.52. TAXES INCLUDED IN JUDGMENT. (a) Only taxes that...

Section 33.53. Order of Sale; Payment Before Sale - Sec. 33.53. ORDER OF SALE; PAYMENT BEFORE SALE. (a) If...

Section 33.54. Limitation on Actions Relating to Property Sold for Taxes - Sec. 33.54. LIMITATION ON ACTIONS RELATING TO PROPERTY SOLD FOR...

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Texas Statutes Tax Code Title 1 - Property Tax Code

Texas Statutes
Tax Code
Title 1 - Property Tax Code