Texas Tax Code

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• Texas Tax Code Section 1.01 - Short Title
  This title may be cited as the Property Tax Code. Acts 1979, 66th Leg., p. 2218, ch. 841, § 1, eff. Jan. 1, 1982. ...
• Texas Tax Code Section 1.02 - Applicability Of Title
  This title applies to a taxing unit that is created by or pursuant to any general, special, or local law enacted before or after the ...
• Texas Tax Code Section 1.03 - Construction Of Title
  The Code Construction Act (Chapter 311, Government Code) applies to the construction of each provision of this title except as otherwise expressly provided by this ...
• Texas Tax Code Section 1.04 - Definitions
  In this title: (1) "Property" means any matter or thing capable of private ownership. (2) "Real property" means: (A) land; (B) an improvement; (C) a ...
• Texas Tax Code Section 1.05 - City Fiscal Year
  The governing body of a home-rule city may establish by ordinance a fiscal year different from that fixed in its charter if a different fiscal ...
• Texas Tax Code Section 1.06 - Effect Of Weekend Or Holiday
  If the last day for the performance of an act is a Saturday, Sunday, or legal state or national holiday, the act is timely if ...
• Texas Tax Code Section 1.07 - Delivery Of Notice
  (a) An official or agency required by this title to deliver a notice to a property owner may deliver the notice by regular first-class mail, ...
• Texas Tax Code Section 1.08 - Timeliness Of Action By Mail
  When a property owner is required by this title to make a payment or to file or deliver a report, application, statement, or other document ...
• Texas Tax Code Section 1.085 - Communication In Electronic Format
  (a) Except as provided by Section 1.07(d), any notice, rendition, application form, or completed application that is required or permitted by this title to be ...
• Texas Tax Code Section 1.09 - Availability Of Forms
  When a property owner is required by this title to use a form, the office or agency with which the form is filed shall make ...
• Texas Tax Code Section 1.10 - Rolls In Electronic Data-Processing Records
  The appraisal roll for an appraisal district and the appraisal roll or the tax roll for the unit may be retained in electronic data-processing equipment. ...
• Texas Tax Code Section 1.11 - Communications To Fiduciary
  (a) On the written request of a property owner, an appraisal office or an assessor or collector shall deliver all notices, tax bills, and other ...
• Texas Tax Code Section 1.111 - Representation Of Property Owner
  (a) A property owner may designate a lessee or other person to act as the agent of the owner for any purpose under this title ...
• Texas Tax Code Section 1.12 - Median Level Of Appraisal
  (a) For purposes of this title, the median level of appraisal is the median appraisal ratio of a reasonable and representative sample of properties in ...
• Texas Tax Code Section 1.15 - Appraisers For Taxing Units Prohibited
  A taxing unit may not employ any person for the purpose of appraising property for taxation purposes except to the extent necessary to perform a ...
• Texas Tax Code Section 5.03 - Powers And Duties Generally
  (a) The comptroller shall adopt rules establishing minimum standards for the administration and operation of an appraisal district. The minimum standards may vary according to ...
• Texas Tax Code Section 5.04 - Training And Education Of Appraisers
  (a) The comptroller shall consult and cooperate with the Board of Tax Professional Examiners or any successor agency responsible for certifying tax professionals in this ...
• Texas Tax Code Section 5.041 - Training Of Appraisal Review Board Members
  (a) The comptroller shall: (1) approve curricula and provide materials for use in training and educating members of an appraisal review board; and (2) supervise ...
• Texas Tax Code Section 5.042 - Required Training For Chief Appraisers
  Text of section effective July 1, 2006 (a) Except as provided by this section, a person may not serve as a chief appraiser for ...
• Texas Tax Code Section 5.05 - Appraisal Manuals And Other Materials
  (a) The comptroller may prepare and issue publications relating to the appraisal of property and the administration of taxes, or may approve other publications relating ...
• Texas Tax Code Section 5.06 - Explanation Of Taxpayer Remedies
  (a) The comptroller shall prepare and publish a pamphlet explaining the remedies available to dissatisfied taxpayers and the procedures to be followed in seeking remedial ...
• Texas Tax Code Section 5.07 - Property Tax Forms And Records Systems
  (a) The comptroller shall prescribe the contents of all forms necessary for the administration of the property tax system and on request shall furnish sufficient ...
• Texas Tax Code Section 5.08 - Professional And Technical Assistance
  (a) The comptroller may provide professional and technical assistance on request in appraising property, installing or updating tax maps, purchasing equipment, developing recordkeeping systems, or ...
• Texas Tax Code Section 5.09 - Annual Reports
  (a) The comptroller shall publish an annual report of the operations of the appraisal districts. The report shall include for each appraisal district, each county, ...
• Texas Tax Code Section 5.10 - Ratio Studies
  (a) The comptroller shall conduct an annual study in each appraisal district to determine the degree of uniformity of and the median level of appraisals ...
• Texas Tax Code Section 5.101 - Technical Advisory Committee
  (a) The comptroller shall appoint a technical advisory committee for the purpose of providing professional and practical expertise to the comptroller and to review and ...
• Texas Tax Code Section 5.102 - Review Of Appraisal Standards
  (a) The comptroller shall review the appraisal standards, procedures, and methodology used by each appraisal district that appraises property for an eligible school district as ...
• Texas Tax Code Section 5.12 - Performance Audit Of Appraisal District
  (a) The comptroller shall audit the performance of an appraisal district if one or more of the following conditions exist according to each of two ...
• Texas Tax Code Section 5.13 - Administration Of Performance Audits
  (a) The comptroller shall complete an audit required by Section 5.12(a) of this code within two years after the date of the publication of the ...
• Texas Tax Code Section 5.14 - Public Access, Information, And Complaints
  (a) The comptroller shall develop and implement policies that provide the public with a reasonable opportunity to submit information on any property tax issue under ...
• Texas Tax Code Section 5.16 - Administrative Provisions
  (a) The comptroller may inspect the records or other materials of an appraisal office or taxing unit, including the relevant records and materials in the ...
• Texas Tax Code Section 6.01 - Appraisal Districts Established
  (a) An appraisal district is established in each county. (b) The district is responsible for appraising property in the district for ad valorem tax purposes ...
• Texas Tax Code Section 6.02 - District Boundaries
  (a) Except as otherwise provided by this section, the appraisal district's boundaries are the same as the county's boundaries. (b) A taxing unit that has ...
• Texas Tax Code Section 6.025 - Overlapping Appraisal Districts; Joint Procedures
  (a) The chief appraisers of two or more appraisal districts that have boundaries that include any part of the same territory shall enter into a ...
• Texas Tax Code Section 6.03 - Board Of Directors
  (a) The appraisal district is governed by a board of directors. Five directors are appointed by the taxing units that participate in the district as ...
• Texas Tax Code Section 6.031 - Changes In Board Membership Or Selection
  (a) The board of directors of an appraisal district, by resolution adopted and delivered to each taxing unit participating in the district before August 15, ...
• Texas Tax Code Section 6.033 - Recall Of Director
  (a) The governing body of a taxing unit may call for the recall of a member of the board of directors of an appraisal district ...
• Texas Tax Code Section 6.034 - Optional Staggered Terms For Board Of Directors
  (a) The taxing units participating in an appraisal district may provide that the terms of the appointed members of the board of directors be staggered ...
• Texas Tax Code Section 6.035 - Restrictions On Eligibility And Conduct Of Board Members And Chief Appraisers And Their Relatives
  (a) An individual is ineligible to serve on an appraisal district board of directors and is disqualified from employment as chief appraiser if the individual: ...
• Texas Tax Code Section 6.036 - Interest In Certain Contracts Prohibited
  (a) An individual is not eligible to be appointed to or to serve on the board of directors of an appraisal district if the individual ...
• Texas Tax Code Section 6.037 - Participation Of Conservation And Reclamation Districts In Appraisal District Matters
  In this title, a reference to the taxing units entitled to vote on the appointment of appraisal district board members includes the conservation and reclamation ...
• Texas Tax Code Section 6.04 - Organization, Meetings, And Compensation
  (a) A majority of the appraisal district board of directors constitutes a quorum. At its first meeting each calendar year, the board shall elect from ...
• Texas Tax Code Section 6.05 - Appraisal Office
  (a) Except as authorized by Subsection (b) of this section, each appraisal district shall establish an appraisal office. The appraisal office must be located in ...
• Texas Tax Code Section 6.051 - Ownership Or Lease Of Real Property
  (a) The board of directors of an appraisal district may purchase or lease real property and may construct improvements as necessary to establish and operate ...
• Texas Tax Code Section 6.052 - Taxpayer Liaison Officer
  (a) The board of directors for an appraisal district created for a county with a population of more than 125,000 shall appoint a taxpayer liaison ...
• Texas Tax Code Section 6.06 - Appraisal District Budget And Financing
  (a) Each year the chief appraiser shall prepare a proposed budget for the operations of the district for the following tax year and shall submit ...
• Texas Tax Code Section 6.061 - Changes In Method Of Financing
  (a) The board of directors of an appraisal district, by resolution adopted and delivered to each taxing unit participating in the district after June 15 ...
• Texas Tax Code Section 6.062 - Publication Of Budget
  (a) Not later than the 10th day before the date of the public hearing at which the board of directors considers the appraisal district budget, ...
• Texas Tax Code Section 6.063 - Financial Audit
  (a) At least once each year, the board of directors of an appraisal district shall have prepared an audit of its affairs by an independent ...
• Texas Tax Code Section 6.07 - Taxing Unit Boundaries
  If a new taxing unit is formed or an existing taxing unit's boundaries are altered, the unit shall notify the appraisal office of the new ...
• Texas Tax Code Section 6.08 - Notice Of Optional Exemptions
  If a taxing unit adopts, amends, or repeals an exemption that the unit by law has the option to adopt or not, the taxing unit ...
• Texas Tax Code Section 6.09 - Designation Of District Depository
  (a) The appraisal district depository must be a banking corporation incorporated under the laws of this state or the United States or a savings and ...
• Texas Tax Code Section 6.10 - Disapproval Of Board Actions
  If the governing bodies of a majority of the taxing units entitled to vote on the appointment of board members adopt resolutions disapproving an action, ...
• Texas Tax Code Section 6.11 - Purchasing And Contracting Authority
  (a) An appraisal district is subject to the same requirements and has the same purchasing and contracting authority as a municipality under Chapter 252, Local ...
• Texas Tax Code Section 6.12 - Agricultural Appraisal Advisory Board
  (a) The chief appraiser of each appraisal district shall appoint, with the advice and consent of the board of directors, an agricultural advisory board composed ...
• Texas Tax Code Section 6.13 - District Records
  The preservation, microfilming, destruction, or other disposition of the records of each appraisal district is subject to the requirements of Subtitle C, Title 6, Local ...
• Texas Tax Code Section 6.14 - Information Provided To Texas Legislative Council
  (a) On the written request of the Texas Legislative Council, an appraisal district that maintains its appraisal records in electronic format shall provide a copy ...
• Texas Tax Code Section 6.21 - County Assessor-Collector
  (a) The assessor-collector for a county is determined as provided by Article VIII, Sections 14, 16, and 16a, of the Texas Constitution. (b) If a ...
• Texas Tax Code Section 6.22 - Assessor And Collector For Other Taxing Units
  (a) The assessor and collector for a taxing unit other than a county or a home-rule city are determined by the law creating or authorizing ...
• Texas Tax Code Section 6.23 - Duties Of Assessor And Collector
  (a) The county assessor-collector shall assess and collect taxes on property in the county for the county. He shall also assess and collect taxes on ...
• Texas Tax Code Section 6.24 - Contracts For Assessment And Collection
  (a) The governing body of a taxing unit other than a county may contract as provided by the Interlocal Cooperation Act with the governing body ...
• Texas Tax Code Section 6.26 - Election To Consolidate Assessing And Collecting Functions
  (a) The qualified voters residing in an appraisal district by petition submitted to the county clerk of the county principally served by the appraisal district ...
• Texas Tax Code Section 6.27 - Compensation For Assessment And Collection
  (a) Repealed by Acts 1983, 68th Leg., p. 4829, ch. 851, § 28, eff. Aug. 29, 1983. (b) Except as provided by Subsection (d), the ...
• Texas Tax Code Section 6.275 - Release Of Assessor And Collector From Liability
  A county assessor-collector is not personally liable for the loss of public funds in the custody of the assessor-collector or the assessor-collector's office if a ...
• Texas Tax Code Section 6.28 - Bonds For State And County Taxes
  (a) Before beginning to perform the duties of office, a person elected or appointed as county assessor-collector must give bonds to the state and to ...
• Texas Tax Code Section 6.29 - Bonds For Other Taxes
  (a) A taxing unit, other than a county, that has its own collector shall require him to give bond conditioned on the faithful performance of ...
• Texas Tax Code Section 6.30 - Attorneys Representing Taxing Units
  (a) The county attorney or, if there is no county attorney, the district attorney shall represent the county to enforce the collection of delinquent taxes ...
• Texas Tax Code Section 6.41 - Appraisal Review Board
  (a) The appraisal review board is established for each appraisal district. (b) The board consists of three members. However, the district board of directors by ...
• Texas Tax Code Section 6.411 - Ex Parte Communications; Penalty
  (a) A member of an appraisal review board commits an offense if the member communicates with the chief appraiser or another employee of the appraisal ...
• Texas Tax Code Section 6.412 - Restrictions On Eligibility Of Board Members
  (a) An individual is ineligible to serve on an appraisal review board if the individual: (1) is related within the second degree by consanguinity or ...
• Texas Tax Code Section 6.413 - Interest In Certain Contracts Prohibited
  (a) An individual is not eligible to be appointed to or to serve on the appraisal review board established for an appraisal district if the ...
• Texas Tax Code Section 6.42 - Organization, Meetings And Compensation
  (a) A majority of the appraisal review board constitutes a quorum. The board shall elect a chairman and a secretary from its members. (b) The ...
• Texas Tax Code Section 6.43 - Personnel
  The appraisal review board may employ legal counsel as provided by the district budget or use the services of the county attorney and may use ...
• Texas Tax Code Section 11.01 - Real And Tangible Personal Property
  (a) All real and tangible personal property that this state has jurisdiction to tax is taxable unless exempt by law. (b) This state has jurisdiction ...
• Texas Tax Code Section 11.02 - Intangible Personal Property
  (a) Except as provided by Subsection (b) of this section, intangible personal property is not taxable. (b) Intangible property governed by Article 4.01, Insurance Code, ...
• Texas Tax Code Section 11.11 - Public Property
  (a) Except as provided by Subsections (b) and (c) of this section, property owned by this state or a political subdivision of this state is ...
• Texas Tax Code Section 11.111 - Public Property Used To Provide Transitional Housing For Indigent Persons
  (a) The governing body of a taxing unit by ordinance or order may exempt from ad valorem taxation residential property owned by the United States ...
• Texas Tax Code Section 11.12 - Federal Exemptions
  Property exempt from ad valorem taxation by federal law is exempt from taxation. Acts 1979, 66th Leg., p. 2234, ch. 841, § 1, eff. Jan. ...
• Texas Tax Code Section 11.13 - Residence Homestead
  (a) A family or single adult is entitled to an exemption from taxation for the county purposes authorized in Article VIII, Section 1-a, of the ...
• Texas Tax Code Section 11.14 - Tangible Personal Property Not Producing Income
  (a) A person is entitled to an exemption from taxation of all tangible personal property, other than manufactured homes, that the person owns and that ...
• Texas Tax Code Section 11.145. INCOME-PRODUCING TANGIBLE PERSONAL PROPERTY HAVING VALUE OF LESS THAN $500. (a) A person is entitled to an exemption from taxation of the tangible personal property the person owns that is held or used for the production of income if that property has a taxable value of less than $500. (b) The exemption provided by Subsection (a) applies to each separate taxing unit in which a person holds or uses tangible personal property for the production of income, and, for the purposes of Subsection (a), all property in each taxing unit is aggregated to determine taxable value. Added by Acts 1995, 74th Leg., ch. 296, § 1, eff. Jan - 1, 1996
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• Texas Tax Code Section 11.146. MINERAL INTEREST HAVING VALUE OF LESS THAN $500. (a) A person is entitled to an exemption from taxation of a mineral interest the person owns if the interest has a taxable value of less than $500. (b) The exemption provided by Subsection (a) applies to each separate taxing unit in which a person owns a mineral interest and, for the purposes of Subsection (a), all mineral interests in each taxing unit are aggregated to determine value. Added by Acts 1995, 74th Leg., ch. 296, § 1, eff. Jan - 1, 1996
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• Texas Tax Code Section 11.15 - Family Supplies
  A family is entitled to an exemption from taxation of its family supplies for home or farm use. Acts 1979, 66th Leg., p. 2236, ch. ...
• Texas Tax Code Section 11.16 - Farm Products
  (a) A producer is entitled to an exemption from taxation of the farm products that he produces and owns. A nursery product, as defined by ...
• Texas Tax Code Section 11.161 - Implements Of Husbandry
  Machinery and equipment items that are used in the production of farm or ranch products or of timber, regardless of their primary design, are considered ...
• Texas Tax Code Section 11.17 - Cemeteries
  A person is entitled to an exemption from taxation of the property he owns and uses exclusively for human burial and does not hold for ...
• Texas Tax Code Section 11.18 - Charitable Organizations
  (a) An organization that qualifies as a charitable organization as provided by this section is entitled to an exemption from taxation of: (1) the buildings ...
• Texas Tax Code Section 11.1801 - Charity Care And Community Benefits Requirements For Charitable Hospital
  (a) To qualify as a charitable organization under Section 11.18(d)(1), a nonprofit hospital or hospital system must provide charity care and community benefits as follows: ...
• Texas Tax Code Section 11.181 - Charitable Organizations Improving Property For Low-Income Housing
  (a) An organization is entitled to an exemption from taxation of improved or unimproved real property it owns if the organization: (1) meets the requirements ...
• Texas Tax Code Section 11.182 - Community Housing Development Organizations Improving Property For Low-Income And Moderate-Income Housing: Property Previously Exempt
  (a) In this section: (1) "Cash flow" means the amount of money generated by a housing project for a fiscal year less the disbursements for ...
• Texas Tax Code Section 11.1825 - Organizations Constructing Or Rehabilitating Low-Income Housing: Property Not Previously Exempt
  (a) An organization is entitled to an exemption from taxation of real property owned by the organization that the organization constructs or rehabilitates and uses ...
• Texas Tax Code Section 11.1826 - Monitoring Of Compliance With Low-Income And Moderate-Income Housing Exemptions
  (a) In this section, "department" means the Texas Department of Housing and Community Affairs. (b) Property may not be exempted under Section 11.1825 for a ...
• Texas Tax Code Section 11.183 - Association Providing Assistance To Ambulatory Health Care Centers
  (a) An association is entitled to an exemption from taxation of the property it owns and uses exclusively for the purposes for which the association ...
• Texas Tax Code Section 11.184 - Organizations Engaged Primarily In Performing Charitable Functions
  (a) In this section: (1) "Local charitable organization" means an organization that: (A) is a chapter, subsidiary, or branch of a statewide charitable organization; and ...
• Texas Tax Code Section 11.185 - Colonia Model Subdivision Program
  (a) An organization is entitled to an exemption from taxation of unimproved real property it owns if the organization: (1) meets the requirements of a ...
• Texas Tax Code Section 11.19 - Youth Spiritual, Mental, And Physical Development Associations
  (a) An association that qualifies as a youth development association as provided by Subsection (d) is entitled to an exemption from taxation of: (1) the ...
• Texas Tax Code Section 11.20 - Religious Organizations
  (a) An organization that qualifies as a religious organization as provided by Subsection (c) is entitled to an exemption from taxation of: (1) the real ...
• Texas Tax Code Section 11.201 - Additional Tax On Sale Of Certain Religious Organization Property
  (a) If land is sold or otherwise transferred to another person in a year in which the land receives an exemption under Section 11.20(a)(6), an ...
• Texas Tax Code Section 11.21 - Schools
  (a) A person is entitled to an exemption from taxation of: (1) the buildings and tangible personal property that the person owns and that are ...
• Texas Tax Code Section 11.22 - Disabled Veterans
  (a) A disabled veteran is entitled to an exemption from taxation of a portion of the assessed value of a property the veteran owns and ...
• Texas Tax Code Section 11.23 - Miscellaneous Exemptions
  (a) Veteran's Organizations. A nonprofit organization that is composed primarily of members or former members of the armed forces of the United States or its ...
• Texas Tax Code Section 11.24 - Historic Sites
  The governing body of a taxing unit by official action of the body adopted in the manner required by law for official actions may exempt ...
• Texas Tax Code Section 11.25 - Marine Cargo Containers Used Exclusively In International Commerce
  (a) A person is entitled to an exemption from taxation of a marine cargo container and the equipment related to the container that the person ...
• Texas Tax Code Section 11.251 - Tangible Personal Property Exempt
  (a) In this section, "freeport goods" means property that under Article VIII, Section 1-j, of the Texas Constitution is not taxable. (b) A person is ...
• Texas Tax Code Section 11.252 - Motor Vehicles Leased For Personal Use
  (a) The owner of a motor vehicle that is subject to a lease is entitled to an exemption from taxation of the vehicle if: (1) ...
• Texas Tax Code Section 11.26 - Limitation Of School Tax On Homesteads Of Elderly Or Disabled
  (a) The tax officials shall appraise the property to which this section applies and calculate taxes as on other property, but if the tax so ...
• Texas Tax Code Section 11.261 - Limitation Of County, Municipal, Or Junior College District Tax On Homesteads Of Disabled And Elderly
  (a) This section applies only to a county, municipality, or junior college district that has established a limitation on the total amount of taxes that ...
• Texas Tax Code Section 11.27 - Solar And Wind-Powered Energy Devices
  (a) A person is entitled to an exemption from taxation of the amount of appraised value of his property that arises from the installation or ...
• Texas Tax Code Section 11.271 - Offshore Drilling Equipment Not In Use
  An owner or lessee of a marine or mobile drilling unit designed for offshore drilling of oil or gas wells is entitled to an exemption ...
• Texas Tax Code Section 11.28 - Property Exempted From City Taxation By Agreement
  The owner of property to which an agreement made under the Property Redevelopment and Tax Abatement Act (Chapter 312 of this code) applies is entitled ...
• Texas Tax Code Section 11.29 - Intracoastal Waterway Dredge Disposal Site
  (a) A person is entitled to an exemption from taxation of land that the person owns and that has been dedicated by recorded donated easement ...
• Texas Tax Code Section 11.30 - Nonprofit Water Supply Or Wastewater Service Corporation
  (a) A corporation organized under Chapter 67, Water Code, that provides in the bylaws of the corporation that on dissolution of the corporation the assets ...
• Texas Tax Code Section 11.31 - Pollution Control Property
  (a) A person is entitled to an exemption from taxation of all or part of real and personal property that the person owns and that ...
• Texas Tax Code Section 11.32 - Certain Water Conservation Initiatives
  The governing body of a taxing unit by official action of the governing body adopted in the manner required by law for official actions may ...
• Texas Tax Code Section 11.33 - Raw Cocoa And Green Coffee Held In Harris County
  (a) A person is entitled to an exemption from taxation of raw cocoa and green coffee that the person holds in Harris County. (b) An ...
• Texas Tax Code Section 11.41 - Partial Ownership Of Exempt Property
  (a) If a person who qualifies for an exemption as provided by this chapter is not the sole owner of the property to which the ...
• Texas Tax Code Section 11.42 - Exemption Qualification Date
  (a) Except as provided by Subsections (b) and (c) and by Sections 11.421, 11.422, 11.434, 11.435, and 11.436, eligibility for and amount of an exemption ...
• Texas Tax Code Section 11.421 - Qualification Of Religious Organization
  (a) If the chief appraiser denies a timely filed application for an exemption under Section 11.20 for an organization that otherwise qualified for the exemption ...
• Texas Tax Code Section 11.422 - Qualifications Of A School
  (a) If the chief appraiser denies a timely filed application for an exemption under Section 11.21 for a school that otherwise qualified for the exemption ...
• Texas Tax Code Section 11.423 - Qualification Of Charitable Organization Or Youth Association
  (a) If the chief appraiser denies a timely filed application for an exemption under Section 11.18 or 11.19 for an organization or association that otherwise ...
• Texas Tax Code Section 11.424 - Conflict Between Governing Regulation Of Nonprofit Organization, Association, Or Entity And Contract With United States
  To the extent of a conflict between a provision in a contract entered into by an organization, association, or entity with the United States and ...
• Texas Tax Code Section 11.43 - Application For Exemption
  (a) To receive an exemption, a person claiming the exemption, other than an exemption authorized by Section 11.11, 11.12, 11.14, 11.145, 11.146, 11.15, 11.16, 11.161, ...
• Texas Tax Code Section 11.431 - Late Application Of Homestead Exemption
  (a) The chief appraiser shall accept and approve or deny an application for a residence homestead exemption after the deadline for filing it has passed ...
• Texas Tax Code Section 11.432 - Homestead Exemption For Manufactured Home
  (a) For a manufactured home to qualify for an exemption under Section 11.13 of this code, the application for the exemption must be accompanied by ...
• Texas Tax Code Section 11.433 - Late Application For Religious Organization Exemption
  (a) The chief appraiser shall accept and approve or deny an application for a religious organization exemption under Section 11.20 after the filing deadline provided ...
• Texas Tax Code Section 11.434 - Late Application For A School Exemption
  (a) The chief appraiser shall accept or deny an application for a school exemption under Section 11.21 after the filing deadline provided by Section 11.43 ...
• Texas Tax Code Section 11.435 - Late Application For Charitable Organization Exemption
  (a) The chief appraiser shall accept and approve or deny an application for a charitable organization exemption under Section 11.18 after the filing deadline provided ...
• Texas Tax Code Section 11.436 - Application For Exemption Of Certain Property Used For Low-Income Housing
  (a) An organization that acquires property that qualifies for an exemption under Section 11.181(a) or 11.1825 may apply for the exemption for the year of ...
• Texas Tax Code Section 11.437 - Exemption For Cotton Stored In Warehouse
  (a) A person who operates a warehouse used primarily for the storage of cotton for transportation outside of this state may apply for an exemption ...
• Texas Tax Code Section 11.438 - Late Application For Veteran's Organization Exemption
  (a) The chief appraiser shall accept and approve or deny an application for a veteran's organization exemption under Section 11.23(a) after the filing deadline provided ...
• Texas Tax Code Section 11.439 - Late Application For Disabled Veterans Exemption
  (a) The chief appraiser shall accept and approve or deny an application for an exemption under Section 11.22 after the filing deadline provided by Section ...
• Texas Tax Code Section 11.4391 - Late Application For Freeport Exemption
  (a) The chief appraiser shall accept and approve or deny an application for an exemption for freeport goods under Section 11.251 after the deadline for ...
• Texas Tax Code Section 11.44 - Notice Of Application Requirements
  (a) Before February 1 of each year, the chief appraiser shall deliver an appropriate exemption application form to each person who in the preceding year ...
• Texas Tax Code Section 11.45 - Action On Exemption Applications
  (a) The chief appraiser shall determine separately each applicant's right to an exemption. After considering the application and all relevant information, the chief appraiser shall, ...
• Texas Tax Code Section 11.46 - Compilation Of Partial Exemptions
  Each year the chief appraiser shall compile and make available to the public a list showing for each taxing unit in the district the number ...
• Texas Tax Code Section 11.47 - Mail Survey Of Residence Homesteads
  (a) Between December 1 and December 31 of any year, the appraisal office may mail a card to each person who was allowed, in that ...
• Texas Tax Code Section 11.48 - Confidential Information
  (a) A driver's license number, personal identification certificate number, or social security account number provided in an application for an exemption filed with a chief ...
• Texas Tax Code Section 21.01 - Real Property
  Real property is taxable by a taxing unit if located in the unit on January 1, except as provided by Chapter 41, Education Code. Acts ...
• Texas Tax Code Section 21.02 - Tangible Personal Property Generally
  (a) Except as provided by Subsections (b) and (e) and by Sections 21.021, 21.04, and 21.05, tangible personal property is taxable by a taxing unit ...
• Texas Tax Code Section 21.021 - Vessels And Other Watercraft
  (a) A vessel or other watercraft used as an instrumentality of commerce (as defined in Section 21.031(b) of this code) is taxable pursuant to Section ...
• Texas Tax Code Section 21.03 - Interstate Allocation
  (a) If personal property that is taxable by a taxing unit is used continually outside this state, whether regularly or irregularly, the appraisal office shall ...
• Texas Tax Code Section 21.031 - Allocation Of Taxable Value Of Vessels And Other Watercraft Used Outside This State
  (a) If a vessel or other watercraft that is taxable by a taxing unit is used continually outside this state, whether regularly or irregularly, the ...
• Texas Tax Code Section 21.04 - Railroad Rolling Stock
  (a) A portion of the total market value of railroad rolling stock that is appraised as provided by Subchapter B of Chapter 24 of this ...
• Texas Tax Code Section 21.05 - Commercial Aircraft
  (a) If a commercial aircraft that is taxable by a taxing unit is used both in this state and outside this state, the appraisal office ...
• Texas Tax Code Section 21.055 - Business Aircraft
  (a) If an aircraft is used for a business purpose of the owner, is taxable by a taxing unit, and is used continually outside this ...
• Texas Tax Code Section 21.06 - Intangible Property Generally
  (a) Except as provided by Sections 21.07 through 21.09 of this code, intangible property is taxable by a taxing unit if the owner of the ...
• Texas Tax Code Section 21.07 - Intangibles Of Certain Transportation Businesses
  (a) A portion of the total intangible value of a transportation business whose intangibles are appraised as provided by Subchapter A of Chapter 24 of ...
• Texas Tax Code Section 21.08 - Intangibles Of Certain Financial Institutions
  (a) The taxable situs of intangible property owned by an insurance company incorporated under the laws of this state is determined as provided by Article ...
• Texas Tax Code Section 22.01 - Rendition Generally
  (a) Except as provided by Chapter 24, a person shall render for taxation all tangible personal property used for the production of income that the ...
• Texas Tax Code Section 22.02 - Rendition Of Property Losing Exemption During Tax Year Or For Which Exemption Application Is Denied
  (a) If an exemption applicable to a property on January 1 terminates during the tax year, the person who owns or acquires the property on ...
• Texas Tax Code Section 22.03 - Report Of Decreased Value
  (a) A person who believes the appraised value of his property decreased during the preceding tax year for any reason other than normal depreciation may ...
• Texas Tax Code Section 22.04 - Report By Bailee, Lessee, Or Other Possessor
  (a) When required by the chief appraiser, a person shall file a report listing the name and address of each owner of property that is ...
• Texas Tax Code Section 22.05 - Rendition By Railroad
  (a) In addition to other reports required by Chapter 24 of this code, a railroad corporation shall render the property the railroad corporation owns or ...
• Texas Tax Code Section 22.07 - Inspection Of Property
  (a) The chief appraiser or his authorized representative may enter the premises of a business, trade, or profession and inspect the property to determine the ...
• Texas Tax Code Section 22.21 - Publicizing Requirements
  Each year the comptroller and each chief appraiser shall publicize in a manner reasonably designed to notify all property owners the requirements of the law ...
• Texas Tax Code Section 22.22 - Method For Requiring Rendition Or Report
  The chief appraiser may require a rendition statement or property report he is authorized to require by this chapter by delivering written notice that the ...
• Texas Tax Code Section 22.23 - Filing Date
  (a) Rendition statements and property reports must be delivered to the chief appraiser after January 1 and not later than April 15, except as provided ...
• Texas Tax Code Section 22.24 - Rendition And Report Forms
  (a) A person required to render property or to file a report as provided by this chapter shall use a form that substantially complies with ...
• Texas Tax Code Section 22.25 - Place And Manner Of Filing
  A rendition statement or property report required or authorized by this chapter must be filed with the chief appraiser for the district in which the ...
• Texas Tax Code Section 22.26 - Signature
  (a) Each rendition statement or property report required or authorized by this chapter must be signed by an individual who is required to file the ...
• Texas Tax Code Section 22.27 - Confidential Information
  (a) Rendition statements, real and personal property reports, attachments to those statements and reports, and other information the owner of property provides to the appraisal ...
• Texas Tax Code Section 22.28 - Penalty For Delinquent Report
  (a) Except as otherwise provided by Section 22.30, the chief appraiser shall impose a penalty on a person who fails to timely file a rendition ...
• Texas Tax Code Section 22.29 - Penalty For Fraud Or Intent To Evade Tax
  (a) The chief appraiser shall impose an additional penalty on the person equal to 50 percent of the total amount of taxes imposed on the ...
• Texas Tax Code Section 22.30 - Waiver Of Penalty
  (a) The chief appraiser may waive the penalty imposed by Section 22.28 or 22.29 if the chief appraiser determines that the person exercised reasonable diligence ...
• Texas Tax Code Section 22.41 - Report Of Political Subdivision Actions Affecting Real Property Values
  (a) At the request of the chief appraiser of an appraisal district in which a political subdivision of this state has territory, the governing body ...
• Texas Tax Code Section 23.01 - Appraisals Generally
  (a) Except as otherwise provided by this chapter, all taxable property is appraised at its market value as of January 1. (b) The market value ...
• Texas Tax Code Section 23.0101 - Consideration Of Alternate Appraisal Methods
  In determining the market value of property, the chief appraiser shall consider the cost, income, and market data comparison methods of appraisal and use the ...
• Texas Tax Code Section 23.011 - Cost Method Of Appraisal
  If the chief appraiser uses the cost method of appraisal to determine the market value of real property, the chief appraiser shall: (1) use cost ...
• Texas Tax Code Section 23.012 - Income Method Of Appraisal
  (a) If the income method of appraisal is the most appropriate method to use to determine the market value of real property, the chief appraiser ...
• Texas Tax Code Section 23.013 - Market Data Comparison Method Of Appraisal
  If the chief appraiser uses the market data comparison method of appraisal to determine the market value of real property, the chief appraiser shall use ...
• Texas Tax Code Section 23.014 - Exclusion Of Property As Real Property
  In determining the market value of real property, the chief appraiser shall analyze the effect on that value of, and exclude from that value the ...
• Texas Tax Code Section 23.02 - Reappraisal Of Property Damaged In Natural Disaster Area
  (a) The governing body of a taxing unit that is located partly or entirely inside an area declared to be a natural disaster area by ...
• Texas Tax Code Section 23.03 - Compilation Of Large Properties And Properties Subject To Limitation On Appraised Value
  Each year the chief appraiser shall compile and send to the Texas Department of Economic Development a list of properties in the appraisal district that ...
• Texas Tax Code Section 23.11 - Governmental Action That Constitutes Taking
  In appraising private real property, the effect of a governmental action on the market value of private real property as determined in a suit or ...
• Texas Tax Code Section 23.12 - Inventory
  (a) Except as provided by Sections 23.121, 23.1241, 23.124, and 23.127, the market value of an inventory is the price for which it would sell ...
• Texas Tax Code Section 23.121 - Dealer's Motor Vehicle Inventory; Value
  (a) In this section: (1) "Chief appraiser" means the chief appraiser for the appraisal district in which a dealer's motor vehicle inventory is located. (2) ...
• Texas Tax Code Section 23.122 - Prepayment Of Taxes By Certain Taxpayers
  (a) In this section: (1) "Aggregate tax rate" means the combined tax rates of all relevant taxing units authorized by law to levy property taxes ...
• Texas Tax Code Section 23.123 - Declarations And Statements Confidential
  (a) In this section: (1) "Collector" has the meaning given it in Section 23.122 of this code. (2) "Chief appraiser" has the meaning given it ...
• Texas Tax Code Section 23.124 - Dealer's Vessel And Outboard Motor Inventory; Value
  (a) In this section: (1) "Chief appraiser" means the chief appraiser for the appraisal district in which a dealer's vessel and outboard motor inventory is ...
• Texas Tax Code Section 23.1241 - Dealer's Heavy Equipment Inventory; Value
  (a) In this section: (1) "Dealer" means a person engaged in the business in this state of selling heavy equipment. (2) "Dealer's heavy equipment inventory" ...
• Texas Tax Code Section 23.1242 - Prepayment Of Taxes By Heavy Equipment Dealers
  (a) In this section: (1) "Aggregate tax rate" means the combined tax rates of all appropriate taxing units authorized by law to levy property taxes ...
• Texas Tax Code Section 23.125 - Prepayment Of Taxes By Certain Taxpayers
  (a) in this section: (1) "Aggregate tax rate" means the combined tax rates of all relevant taxing units authorized by law to levy property taxes ...
• Texas Tax Code Section 23.126 - Declarations And Statements Confidential
  (a) in this section: (1) "Collector" has the meaning given it in Section 23.124 of this code. (2) "Chief appraiser" has the meaning given it ...
• Texas Tax Code Section 23.127 - Retail Manufactured Housing Inventory; Value
  (a) In this section: (1) "Chief appraiser" means the chief appraiser for the appraisal district in which a retailer's retail manufactured housing inventory is located. ...
• Texas Tax Code Section 23.128 - Prepayment Of Taxes By Manufactured Housing Retailers
  (a) In this section: (1) "Aggregate tax rate" means the combined tax rates of all appropriate taxing units authorized by law to impose property taxes ...
• Texas Tax Code Section 23.13 - Taxable Leaseholds
  A taxable leasehold or other possessory interest in real property that is exempt from taxation to the owner of the estate or interest encumbered by ...
• Texas Tax Code Section 23.135 - License To Occupy Dwelling Unit In Tax-Exempt Retirement Community
  A license to occupy a dwelling unit in a retirement community that is exempt from taxation under Section 11.18(d)(19) is not a taxable leasehold or ...
• Texas Tax Code Section 23.14 - Appraisal Of Property Subject To Environmental Response Requirement
  (a) In this section, "environmental response requirement" means remedial action by a property owner to correct, mitigate, or prevent a present or future air, water, ...
• Texas Tax Code Section 23.15 - Intangibles Of An Insurance Company
  Intangible property owned by an insurance company incorporated under the laws of this state is appraised as provided by Article 4.01, Insurance Code. Acts 1979, ...
• Texas Tax Code Section 23.16 - Intangibles Of A Savings And Loan Association
  Intangible property owned by a savings and loan association is appraised as provided by Section 89.003, Finance Code. Acts 1979, 66th Leg., p. 2253, ch. ...
• Texas Tax Code Section 23.17 - Mineral Interest Not Being Produced
  An interest in a mineral that may be removed by surface mining or quarrying from a deposit and that is not being produced is appraised ...
• Texas Tax Code Section 23.175 - Oil Or Gas Interest
  (a) If a real property interest in oil or gas in place is appraised by a method that takes into account the future income from ...
• Texas Tax Code Section 23.18 - Property Owned By A Nonprofit Homeowners' Organization For The Benefit Of Its Members
  (a) Because many residential subdivisions are developed on the basis of a nonprofit corporation or association maintaining nominal ownership to property, such as swimming pools, ...
• Texas Tax Code Section 23.19 - Property Occupied By Stockholders Of Corporation Incorporated Under Cooperative Association Act
  (a) In this section, "cooperative housing corporation" means a corporation incorporated under the Cooperative Association Act (Article 1396-50.01, Vernon's Texas Civil Statutes) to provide dwelling ...
• Texas Tax Code Section 23.20 - Waiver Of Special Appraisal
  (a) An owner of inventory or real property may in writing waive the right to special appraisal provided by Section 23.12 or Subchapter C, D, ...
• Texas Tax Code Section 23.21 - Property Used To Provide Affordable Housing
  (a) In appraising real property that is rented or leased to a low-income individual or family meeting income-eligibility standards established by the owner of the ...
• Texas Tax Code Section 23.215 - Appraisal Of Certain Nonexempt Property Used For Low-Income Or Moderate-Income Housing
  (a) This section applies only to real property owned by an organization: (1) that on the effective date of this section was rented to a ...
• Texas Tax Code Section 23.22 - Land Use Of Which Is Restricted By Governmental Entity
  In appraising land the use of which is subject to a restriction that is imposed by a governmental entity and to which the owner of ...
• Texas Tax Code Section 23.225 - Appraisal Of Land Included In Habitat Preserve And Subject To Conservation Easement
  (a) In this section, "endangered species," "federal permit," and "habitat preserve" have the meanings assigned by Section 83.011, Parks and Wildlife Code. (b) In appraising ...
• Texas Tax Code Section 23.23 - Limitation On Appraised Value Of Residence Homestead
  (a) The appraised value of a residence homestead for a tax year may not exceed the lesser of: (1) the market value of the property; ...
• Texas Tax Code Section 23.24 - Furniture, Fixtures, And Equipment
  If real property is appraised by a method that takes into account the value of furniture, fixtures, and equipment in or on the real property, ...
• Texas Tax Code Section 23.41 - Appraisal
  (a) Land designated for agricultural use is appraised at its value based on the land's capacity to produce agricultural products. The value of land based ...
• Texas Tax Code Section 23.42 - Eligibility
  (a) An individual is entitled to have land he owns designated for agricultural use if, on January 1: (1) the land has been devoted exclusively ...
• Texas Tax Code Section 23.425 - Eligibility Of Land Used For Growing Florist Items In Certain Counties
  (a) This section applies only to land: (1) that is located in a county with a population of 35,000 or less; and (2) on which ...
• Texas Tax Code Section 23.43 - Application
  (a) An individual claiming the right to have his land designated for agricultural use must apply for the designation each year he claims it. Application ...
• Texas Tax Code Section 23.431 - Late Application For Agricultural Designation
  (a) The chief appraiser shall accept and approve or deny an application for an agricultural designation after the deadline for filing it has passed if ...
• Texas Tax Code Section 23.44 - Action On Application
  (a) The chief appraiser shall determine individually each claimant's right to the agricultural designation. After considering the application and all relevant information, the chief appraiser ...
• Texas Tax Code Section 23.45 - Application Confidential
  (a) An application for agricultural designation filed with a chief appraiser is confidential and not open to public inspection. The application and the information it ...
• Texas Tax Code Section 23.46 - Additional Taxation
  (a) When appraising land designated for agricultural use, the chief appraiser also shall appraise the land at its market value and shall record both the ...
• Texas Tax Code Section 23.47 - Loan Secured By Lien On Agricultural-Use Land
  (a) A lender may not require as a condition to granting or amending the terms of a loan secured by a lien in favor of ...
• Texas Tax Code Section 23.51 - Definitions
  In this subchapter: (1) "Qualified open-space land" means land that is currently devoted principally to agricultural use to the degree of intensity generally accepted in ...
• Texas Tax Code Section 23.52 - Appraisal Of Qualified Agricultural Land
  (a) The appraised value of qualified open-space land is determined on the basis of the category of the land, using accepted income capitalization methods applied ...
• Texas Tax Code Section 23.521 - Standards For Qualification Of Land For Appraisal Based On Wildlife Management Use
  (a) The Parks and Wildlife Department, with the assistance of the comptroller, shall develop standards for determining whether land qualifies under Section 23.51(7) for appraisal ...
• Texas Tax Code Section 23.53 - Capitalization Rate
  The capitalization rate to be used in determining the appraised value of qualified open-space land as provided by this subchapter is 10 percent or the ...
• Texas Tax Code Section 23.54 - Application
  (a) A person claiming that his land is eligible for appraisal under this subchapter must file a valid application with the chief appraiser. (b) To ...
• Texas Tax Code Section 23.541 - Late Application For Appraisal As Agricultural Land
  (a) The chief appraiser shall accept and approve or deny an application for appraisal under this subchapter after the deadline for filing it has passed ...
• Texas Tax Code Section 23.55 - Change Of Use Of Land
  (a) If the use of land that has been appraised as provided by this subchapter changes, an additional tax is imposed on the land equal ...
• Texas Tax Code Section 23.56 - Land Ineligible For Appraisal As Open-Space Land
  Land is not eligible for appraisal as provided by this subchapter if: (1) the land is located inside the corporate limits of an incorporated city ...
• Texas Tax Code Section 23.57 - Action On Applications
  (a) The chief appraiser shall determine separately each applicant's right to have his land appraised under this subchapter. After considering the application and all relevant ...
• Texas Tax Code Section 23.58 - Loan Secured By Lien On Open-Space Land
  (a) A lender may not require as a condition to granting or amending the terms of a loan secured by a lien in favor of ...
• Texas Tax Code Section 23.59 - Appraisal Of Open-Space Land That Is Converted To Timber Production
  (a) If land that has been appraised under this subchapter for at least five preceding years is converted to production of timber after September 1, ...
• Texas Tax Code Section 23.71 - Definitions
  In this subchapter: (1) "Category of the land" means the value classification of land for timber production, based on soil type, soil capability, general topography, ...
• Texas Tax Code Section 23.72 - Qualification For Productivity Appraisal
  Land qualifies for appraisal as provided by this subchapter if it is currently and actively devoted principally to production of timber or forest products to ...
• Texas Tax Code Section 23.73 - Appraisal Of Qualified Timber Land
  (a) The appraised value of qualified timber land is determined on the basis of the category of the land, using accepted income capitalization methods applied ...
• Texas Tax Code Section 23.74 - Capitalization Rate
  (a) The capitalization rate to be used in determining the appraised value of qualified timber land as provided by this subchapter is the greater of: ...
• Texas Tax Code Section 23.75 - Application
  (a) A person claiming that his land is eligible for appraisal as provided by this subchapter must file a valid application with the chief appraiser. ...
• Texas Tax Code Section 23.751 - Late Application For Appraisal As Timber Land
  (a) The chief appraiser shall accept and approve or deny an application for appraisal under this subchapter after the deadline for filing it has passed ...
• Texas Tax Code Section 23.76 - Change Of Use Of Land
  (a) If the use of land that has been appraised as provided by this subchapter changes, an additional tax is imposed on the land equal ...
• Texas Tax Code Section 23.77 - Land Ineligible For Appraisal As Timber Land
  Land is not eligible for appraisal as provided by this subchapter if: (1) the land is located inside the corporate limits of an incorporated city ...
• Texas Tax Code Section 23.78 - Minimum Taxable Value Of Timber Land
  The taxable value of qualified timber land appraised as provided by this subchapter may not be less than the appraised value of that land for ...
• Texas Tax Code Section 23.79 - Action On Applications
  (a) The chief appraiser shall determine separately each applicant's right to have his land appraised under this subchapter. After considering the application and all relevant ...
• Texas Tax Code Section 23.81 - Definitions
  In this subchapter: (1) "Recreational, park, or scenic use" means use for individual or group sporting activities, for park or camping activities, for development of ...
• Texas Tax Code Section 23.82 - Voluntary Restrictions
  (a) The owner of a fee simple estate in land of at least five acres may limit the use of the land to recreational, park, ...
• Texas Tax Code Section 23.83 - Appraisal Of Restricted Land
  (a) A person is entitled to have land he owns appraised under this subchapter if, on January 1: (1) the land is restricted as provided ...
• Texas Tax Code Section 23.84 - Application
  (a) A person claiming the right to have his land appraised under this subchapter must apply for the right the first year he claims it. ...
• Texas Tax Code Section 23.85 - Action On Application
  (a) The chief appraiser shall determine individually each claimant's right to appraisal under this subchapter. After considering the application and all relevant information, the chief ...
• Texas Tax Code Section 23.86 - Additional Taxation For Preceding Years
  (a) If land that has been appraised under this subchapter is no longer subject to a deed restriction or is diverted to a use other ...
• Texas Tax Code Section 23.87 - Penalty For Violating Deed Restriction
  (a) If land appraised under this subchapter is used for other than recreational, park, or scenic uses before the term of the deed restriction expires, ...
• Texas Tax Code Section 23.91 - Definitions
  In this subchapter: (1) "Airport property" means real property that is designed to be used or is used for airport purposes, including the landing, parking, ...
• Texas Tax Code Section 23.92 - Voluntary Restrictions
  (a) The owner of a fee simple estate in property of at least five acres may limit the use of that part of the property ...
• Texas Tax Code Section 23.93 - Appraisal Of Restricted Land
  (a) A person is entitled to have airport property he owns appraised under this subchapter if, on January 1: (1) the property is restricted as ...
• Texas Tax Code Section 23.94 - Application
  (a) A person claiming the right to have his airport property appraised under this subchapter must apply for the right the first year he claims ...
• Texas Tax Code Section 23.95 - Action On Application
  (a) The chief appraiser shall determine individually each claimant's right to appraisal under this subchapter. After considering the application and all relevant information, the chief ...
• Texas Tax Code Section 23.96 - Taxation For Preceding Years
  (a) If airport property that has been appraised under this subchapter is no longer subject to a deed restriction, an additional tax is imposed on ...
• Texas Tax Code Section 23.97 - Penalty For Violating Deed Restriction
  (a) If airport property appraised under this subchapter is used as other than public access airport property before the term of the deed restriction expires, ...
• Texas Tax Code Section 23.9801 - Definitions
  In this subchapter: (1) "Aesthetic management zone" means timber land on which timber harvesting is restricted for aesthetic or conservation purposes, including: (A) maintaining standing ...
• Texas Tax Code Section 23.9802 - Qualification For Appraisal As Restricted-Use Timber Land
  (a) Land qualifies for appraisal as provided by this subchapter if the land is in an aesthetic management zone, critical wildlife habitat zone, or streamside ...
• Texas Tax Code Section 23.9803 - Appraisal Of Qualified Restricted-Use Timber Land
  (a) Except as provided by Subsection (b), the appraised value of qualified restricted-use timber land is one-half of the appraised value of the land as ...
• Texas Tax Code Section 23.9804 - Application
  (a) A person claiming that the person's land is eligible for appraisal as provided by this subchapter must file a valid application with the chief ...
• Texas Tax Code Section 23.9805 - Action On Application
  (a) The chief appraiser shall determine separately each applicant's right to have the applicant's land appraised under this subchapter. After considering the application and all ...
• Texas Tax Code Section 23.9806 - Application Denial Based On Zone Location
  (a) Before a chief appraiser may deny an application under Section 23.9805 on the ground that the land is not located in an aesthetic management ...
• Texas Tax Code Section 23.9807 - Change Of Use Of Land
  (a) If the use of land that has been appraised as provided by this subchapter changes to a use that qualifies the land for appraisal ...
• Texas Tax Code Section 24.31 - Appraisal At Headquarters
  The chief appraiser for the county in which the owner of rolling stock used by a railroad resides or maintains a principal place of business ...
• Texas Tax Code Section 24.32 - Rolling Stock Information Reports
  (a) In addition to any reports required by Chapter 22, a person who on January 1 owns or manages and controls as a fiduciary any ...
• Texas Tax Code Section 24.33 - Report Of Leased Rolling Stock Forwarded
  If the owner of leased rolling stock resides in this state or maintains a place of business in this state, the chief appraiser receiving the ...
• Texas Tax Code Section 24.34 - Interstate Allocation
  (a) If the railroad operates in another state or country, the chief appraiser shall allocate to this state the proportion of the total market value ...
• Texas Tax Code Section 24.35 - Notice, Review, And Protest
  (a) The chief appraiser shall deliver notice to the owner of the rolling stock as provided by Section 25.19 of this code and present the ...
• Texas Tax Code Section 24.36 - Certification To Comptroller
  On approval of the appraised value of the rolling stock as provided by Chapter 41 of this code, the chief appraiser shall certify to the ...
• Texas Tax Code Section 24.365 - Correction Of Certified Amount
  (a) A chief appraiser who discovers that the chief appraiser's certification to the comptroller of the amount of the market value of rolling stock allocated ...
• Texas Tax Code Section 24.37 - Intrastate Apportionment
  The comptroller shall apportion the appraised value of each owner's rolling stock to each county in which the railroad using it operates according to the ...
• Texas Tax Code Section 24.38 - Certification Of Apportioned Value
  Before August 1, the comptroller shall certify to the county assessor-collector for each county in which a railroad operates: (1) the county's apportioned amount of ...
• Texas Tax Code Section 24.39 - Imposition Of Tax
  The county assessor-collector and commissioners court may not change the apportioned values certified as provided by this subchapter. The county assessor-collector shall add each owner's ...
• Texas Tax Code Section 24.40 - Omitted Property
  (a) If a chief appraiser discovers that rolling stock used in this state and subject to appraisal by him has not been appraised and apportioned ...
• Texas Tax Code Section 25.01 - Preparation Of Appraisal Records
  (a) By May 15 or as soon thereafter as practicable, the chief appraiser shall prepare appraisal records listing all property that is taxable in the ...
• Texas Tax Code Section 25.011 - Special Appraisal Records
  (a) The chief appraiser for each appraisal district shall prepare and maintain a record of property specially appraised under Chapter 23 of this code and ...
• Texas Tax Code Section 25.02 - Form And Content
  (a) The appraisal records shall be in the form prescribed by the comptroller and shall include: (1) the name and address of the owner or, ...
• Texas Tax Code Section 25.025 - Confidentiality Of Certain Home Address Information
  (a) This section applies only to: (1) a peace officer as defined by Article 2.12, Code of Criminal Procedure; (2) a county jailer as defined ...
• Texas Tax Code Section 25.026 - Confidentiality Of Violence Shelter Center And Sexual Assault Program Address Information
  (a) In this section: (1) "Family violence shelter center" has the meaning assigned by Section 51.002, Human Resources Code. (2) "Sexual assault program" has the ...
• Texas Tax Code Section 25.027 - Information Regarding Certain Residential Property
  (a) Information in appraisal records may not be posted on the Internet if the information is a photograph, sketch, or floor plan of an improvement ...
• Texas Tax Code Section 25.03 - Description
  (a) Property shall be described in the appraisal records with sufficient certainty to identify it. The description of a manufactured home shall include the correct ...
• Texas Tax Code Section 25.04 - Separate Estates Or Interests
  Except as otherwise provided by this chapter, when different persons own land and improvements in separate estates or interests, each separately owned estate or interest ...
• Texas Tax Code Section 25.05 - Life Estates
  Real property owned by a life tenant and remainderman shall be listed in the name of the life tenant. Acts 1979, 66th Leg., p. 2270, ...
• Texas Tax Code Section 25.06 - Property Encumbered By Possessory Or Security Interest
  (a) Except as provided by Section 25.07, property encumbered by a leasehold or other possessory interest or by a mortgage, deed of trust, or other ...
• Texas Tax Code Section 25.07 - Leasehold And Other Possessory Interests In Exempt Property
  (a) Except as provided by Subsection (b) of this section, a leasehold or other possessory interest in real property that is exempt from taxation to ...
• Texas Tax Code Section 25.08 - Improvements
  (a) Except as provided by Subsections (b) through (f), an improvement may be listed in the name of the owner of the land on which ...
• Texas Tax Code Section 25.09 - Condominiums And Planned Unit Developments
  (a) A separately owned apartment or unit in a condominium as defined in the Condominium Act shall be listed in the name of the owner ...
• Texas Tax Code Section 25.10 - Standing Timber
  (a) Except as provided by Subsections (b) and (c) of this section, standing timber may be listed together with the land on which it is ...
• Texas Tax Code Section 25.11 - Undivided Interests
  (a) Except as provided by Section 25.12 of this code and by Subsection (b) of this section, a property owned in undivided interests may be ...
• Texas Tax Code Section 25.12 - Mineral Interest
  (a) Except as provided by Subsection (b) of this section, each separate interest in minerals in place shall be listed separately from other interests in ...
• Texas Tax Code Section 25.13 - Exempt Property Subject To Contract Of Sale
  Property that is exempt from taxation to the titleholder but is subject on January 1 to a contract of sale to a person not entitled ...
• Texas Tax Code Section 25.135 - Qualifying Trusts
  The interest of a qualifying trust as defined by Section 11.13(j) in a residence homestead shall be listed in the name of the trustor of ...
• Texas Tax Code Section 25.16 - Property Losing Exemption During Tax Year
  (a) If an exemption applicable to a property on January 1 terminates during the tax year, the property shall be listed in the name of ...
• Texas Tax Code Section 25.17 - Property Overlapping Taxing Unit Boundaries
  If real property is located partially outside and partially inside a taxing unit's boundaries, the portion inside the unit's boundaries shall be listed separately from ...
• Texas Tax Code Section 25.18 - Periodic Reappraisals
  (a) Each appraisal office shall implement the plan for periodic reappraisal of property approved by the board of directors under Section 6.05(i). (b) The plan ...
• Texas Tax Code Section 25.19 - Notice Of Appraised Value
  (a) By May 15 or as soon thereafter as practicable, the chief appraiser shall deliver a clear and understandable written notice to a property owner ...
• Texas Tax Code Section 25.195 - Inspection By Property Owner
  (a) After the chief appraiser has submitted the appraisal records to the appraisal review board as provided by Section 25.22(a), a property owner or the ...
• Texas Tax Code Section 25.20 - Access By Taxing Units
  The chief appraiser shall give the assessor for a taxing unit in the district reasonable access to the appraisal records at any time. Acts 1979, ...
• Texas Tax Code Section 25.21 - Omitted Property
  (a) If the chief appraiser discovers that real property was omitted from an appraisal roll in any one of the five preceding years or that ...
• Texas Tax Code Section 25.22 - Submission For Review And Protest
  (a) By May 15 or as soon thereafter as practicable, the chief appraiser shall submit the completed appraisal records to the appraisal review board for ...
• Texas Tax Code Section 25.23 - Supplemental Appraisal Records
  (a) After submission of appraisal records, the chief appraiser shall prepare supplemental appraisal records listing: (1) each taxable property the chief appraiser discovers that is ...
• Texas Tax Code Section 25.24 - Appraisal Roll
  The appraisal records, as changed by order of the appraisal review board and approved by that board, constitute the appraisal roll for the district. Acts ...
• Texas Tax Code Section 25.25 - Correction Of Appraisal Roll
  (a) Except as provided by Chapters 41 and 42 of this code and by this section, the appraisal roll may not be changed. (b) The ...
• Texas Tax Code Section 26.01 - Submission Of Rolls To Taxing Units
  (a) By July 25, the chief appraiser shall prepare and certify to the assessor for each taxing unit participating in the district that part of ...
• Texas Tax Code Section 26.012 - Definitions
  In this chapter: (1) "Additional sales and use tax" means an additional sales and use tax imposed by: (A) a city under Section 321.101(b); (B) ...
• Texas Tax Code Section 26.02 - Assessment Ratios Prohibited
  The assessment of property for taxation on the basis of a percentage of its appraised value is prohibited. All property shall be assessed on the ...
• Texas Tax Code Section 26.03 - Treatment Of Captured Appraised Value And Tax Increment
  (a) In this section, "captured appraised value," "reinvestment zone," "tax increment," and "tax increment fund" have the meanings assigned by Chapter 311. (b) This section ...
• Texas Tax Code Section 26.04 - Submission Of Roll To Governing Body; Effective And Rollback Tax Rates
  (a) On receipt of the appraisal roll, the assessor for a taxing unit shall determine the total appraised value, the total assessed value, and the ...
• Texas Tax Code Section 26.041 - Tax Rate Of Unit Imposing Additional Sales And Use Tax
  (a) In the first year in which an additional sales and use tax is required to be collected, the effective tax rate and rollback tax ...
• Texas Tax Code Section 26.043 - Effective Tax Rate In City Imposing Mass Transit Sales And Use Tax
  (a) In the tax year in which a city has set an election on the question of whether to impose a local sales and use ...
• Texas Tax Code Section 26.044 - Effective Tax Rate To Pay For State Criminal Justice Mandate
  (a) The first time that a county adopts a tax rate after September 1, 1991, in which the state criminal justice mandate applies to the ...
• Texas Tax Code Section 26.0441 - Tax Rate Adjustment For Indigent Health Care
  (a) In the first tax year in which a taxing unit adopts a tax rate after January 1, 2000, and in which the enhanced minimum ...
• Texas Tax Code Section 26.045 - Rollback Relief For Pollution Control Requirements
  (a) The rollback tax rate for a political subdivision of this state is increased by the rate that, if applied to the total current value, ...
• Texas Tax Code Section 26.05 - Tax Rate
  (a) The governing body of each taxing unit, before the later of September 30 or the 60th day after the date the certified appraisal roll ...
• Texas Tax Code Section 26.051 - Evidence Of Unrecorded Tax Rate Adoption
  (a) If a taxing unit does not make a proper record of the adoption of a tax rate for a year but the tax rate ...
• Texas Tax Code Section 26.052 - Simplified Tax Rate Notice For Taxing Units With Low Tax Levies
  (a) This section applies only to a taxing unit for which the total tax rate proposed for the current tax year: (1) is 50 cents ...
• Texas Tax Code Section 26.06 - Notice, Hearing, And Vote On Tax Increase
  (a) A public hearing required by Section 26.05 may not be held before the seventh day after the date the notice of the public hearing ...
• Texas Tax Code Section 26.065 - Supplemental Notice Of Hearing On Tax Rate Increase
  (a) In addition to the notice required under Section 26.06, the governing body of a taxing unit required to hold a public hearing by Section ...
• Texas Tax Code Section 26.07 - Election To Repeal Increase
  (a) If the governing body of a taxing unit other than a school district adopts a tax rate that exceeds the rollback tax rate calculated ...
• Texas Tax Code Section 26.08 - Election To Ratify School Taxes
  (a) If the governing body of a school district adopts a tax rate that exceeds the district's rollback tax rate, the registered voters of the ...
• Texas Tax Code Section 26.081 - Petition Signatures
  (a) A voter's signature on a petition filed in connection with an election under this chapter is not required to appear exactly as the voter's ...
• Texas Tax Code Section 26.085 - Election To Limit Dedication Of School Funds To Junior College
  (a) If the percentage of the total tax levy of a school district dedicated by the governing body of the school district to a junior ...
• Texas Tax Code Section 26.09 - Calculation Of Tax
  (a) On receipt of notice of the tax rate for the current tax year, the assessor for a taxing unit other than a county shall ...
• Texas Tax Code Section 26.10 - Prorating Taxes--Loss Of Exemption
  (a) If the appraisal roll shows that a property is eligible for taxation for only part of a year because an exemption, other than a ...
• Texas Tax Code Section 26.11 - Prorating Taxes--Acquisition By Government
  (a) If the federal government, the state, or a political subdivision of the state acquires the right to possession of taxable property under a court ...
• Texas Tax Code Section 26.111 - Prorating Taxes--Acquisition By Charitable Organization
  (a) If an organization acquires taxable property that qualifies for and is granted an exemption under Section 11.181(a) or 11.182(a) for the year in which ...
• Texas Tax Code Section 26.112 - Calculation Of Taxes On Residence Homestead Of Elderly Or Disabled Person
  (a) Except as provided by Section 26.10(b), if at any time during a tax year property is owned by an individual who qualifies for an ...
• Texas Tax Code Section 26.113 - Prorating Taxes--Acquisition By Nonprofit Organization
  (a) If a person acquires taxable property that qualifies for and is granted an exemption covered by Section 11.42(d) for a portion of the year ...
• Texas Tax Code Section 26.12 - Units Created During Tax Year
  (a) If a taxing unit is created after January 1 and before July 1, the chief appraiser shall prepare and deliver an appraisal roll for ...
• Texas Tax Code Section 26.13 - Taxing Unit Consolidation During Tax Year
  (a) If two or more taxing units consolidate into a single taxing unit after January 1, the governing body of the consolidated unit may elect ...
• Texas Tax Code Section 26.135 - Tax Dates For Certain School Districts
  (a) A school district that before January 1, 1989, has for at least 10 years followed a practice of adopting its tax rate at a ...
• Texas Tax Code Section 26.14 - Annexation Of Property During Tax Year
  (a) Except as provided by Subsection (b) of this section, a taxing unit may not impose a tax on property annexed by the unit after ...
• Texas Tax Code Section 26.15 - Correction Of Tax Roll
  (a) Except as provided by Chapters 41 and 42 of this code and in this section, the tax roll for a taxing unit may not ...
• Texas Tax Code Section 31.01 - Tax Bills
  (a) Except as provided by Subsection (f), the assessor for each taxing unit shall prepare and mail a tax bill to each person in whose ...
• Texas Tax Code Section 31.02 - Delinquency Date
  (a) Except as provided by Subsection (b) of this section and by Sections 31.03 and 31.04 of this code, taxes are due on receipt of ...
• Texas Tax Code Section 31.03 - Split Payment Of Taxes
  (a) The governing body of a taxing unit that collects its own taxes may provide, in the manner required by law for official action by ...
• Texas Tax Code Section 31.031 - Installment Payments Of Certain Homestead Taxes
  (a) If before the delinquency date an individual who is disabled or at least 65 years of age and is qualified for an exemption under ...
• Texas Tax Code Section 31.032 - Installment Payments Of Taxes On Property In Disaster Area
  (a) This section applies only to: (1) real property that: (A) is the residence homestead of the owner or consists of property that is used ...
• Texas Tax Code Section 31.035 - Performance Of Service In Lieu Of Payment Of Taxes On Homestead Of Elderly Person
  (a) The governing body of a taxing unit by order or resolution may permit an individual who is at least 65 years of age to ...
• Texas Tax Code Section 31.036 - Performance Of Teaching Services In Lieu Of Payment Of School Taxes On Homestead
  (a) The governing body of a school district by resolution may permit qualified individuals to perform teaching services for the school district at a junior ...
• Texas Tax Code Section 31.037 - Performance Of Teaching Services By Employee In Lieu Of Payment Of School Taxes On Property Of Business Entity
  (a) The governing body of a school district by resolution may authorize a corporation or other business entity to permit a qualified individual employed by ...
• Texas Tax Code Section 31.04 - Postponement Of Delinquency Date
  (a) If a tax bill is mailed after January 10, the delinquency date provided by Section 31.02 of this code is postponed to the first ...
• Texas Tax Code Section 31.05 - Discounts
  (a) The governing body of a taxing unit may adopt the discounts provided by Subsection (b) or Subsection (c), or both, in the manner required ...
• Texas Tax Code Section 31.06 - Medium Of Payment
  (a) Except as provided by Section 31.061, taxes are payable only in currency of the United States. However, a collector may accept a check or ...
• Texas Tax Code Section 31.061 - Payment Of Taxes Assessed Against Real Property By Conveyance To Taxing Unit Of Property
  (a) An owner of real property may, subject to the approval of the governing body of all of the taxing units, by deed convey the ...
• Texas Tax Code Section 31.07 - Certain Payments Accepted
  (a) A person may pay the tax imposed on any one property without simultaneously paying taxes imposed on other property he owns. (b) A collector ...
• Texas Tax Code Section 31.071 - Conditional Payments
  (a) The collector of a taxing unit shall accept conditional payments of taxes before the delinquency date for property taxes that are subject to a ...
• Texas Tax Code Section 31.072 - Escrow Accounts
  (a) The collector for a taxing unit may enter a contract with a property owner under which the property owner deposits money in an escrow ...
• Texas Tax Code Section 31.073 - Restricted Or Conditional Payments Prohibited
  A restriction or condition placed on a check in payment of taxes, penalties, or interest by the maker that limits the amount of taxes, penalties, ...
• Texas Tax Code Section 31.075 - Tax Receipt
  (a) At the request of a property owner or a property owner's agent, the collector for a taxing unit shall issue a receipt showing the ...
• Texas Tax Code Section 31.08 - Tax Certificate
  (a) At the request of any person, a collector for a taxing unit shall issue a certificate showing the amount of delinquent taxes, penalties, interest, ...
• Texas Tax Code Section 31.081 - Property Tax Withholding On Purchase Of Business Or Inventory
  (a) This section applies only to a person who purchases a business, an interest in a business, or the inventory of a business from a ...
• Texas Tax Code Section 31.10 - Reports And Remittances Of Other Taxes
  (a) Each month the collector of taxes for a taxing unit shall prepare and submit to the governing body of the unit a written report ...
• Texas Tax Code Section 31.11 - Refunds Of Overpayments Or Erroneous Payments
  (a) If a taxpayer applies to the tax collector of a taxing unit for a refund of an overpayment or erroneous payment of taxes and ...
• Texas Tax Code Section 31.111 - Refunds Of Duplicate Payments
  (a) The collector of a taxing unit who determines that a person erred in making a payment of taxes because the identical taxes were paid ...
• Texas Tax Code Section 31.115 - Payment Of Tax Under Protest
  Payment of an ad valorem tax is involuntary if the taxpayer indicates that the tax is paid under protest: (1) on the instrument by which ...
• Texas Tax Code Section 31.12 - Payment Of Tax Refunds; Interest
  (a) If a refund of a tax provided by Section 11.431(b), 26.07(g), 26.15(f), 31.11, or 31.111 is paid on or before the 60th day after ...
• Texas Tax Code Section 32.01 - Tax Lien
  (a) On January 1 of each year, a tax lien attaches to property to secure the payment of all taxes, penalties, and interest ultimately imposed ...
• Texas Tax Code Section 32.014 - Tax Lien On Manufactured Home
  (a) If the owner of a manufactured home has elected to treat the home as real property under Section 25.08, the tax lien shall be ...
• Texas Tax Code Section 32.015 - Tax Lien On Manufactured Home
  (a) On payment of the taxes, penalties, and interest for a year for which a valid tax lien has been recorded on the title records ...
• Texas Tax Code Section 32.02 - Restrictions On A Mineral Interest Tax Lien
  (a) If a mineral estate is severed from a surface estate and if different persons own the mineral estate and surface estate, the lien resulting ...
• Texas Tax Code Section 32.03 - Restrictions On Personal Property Tax Lien
  (a) Except as provided by Subsection (a-1), a tax lien may not be enforced against personal property transferred to a buyer in ordinary course of ...
• Texas Tax Code Section 32.04 - Priorities Among Tax Liens
  (a) Whether or not a tax lien provided by this chapter takes priority over a tax lien of the United States is determined by federal ...
• Texas Tax Code Section 32.05 - Priority Of Tax Liens Over Other Property Interests
  (a) A tax lien on real property takes priority over a homestead interest in the property. (b) Except as provided by Subsection (c)(1), a tax ...
• Texas Tax Code Section 32.06 - Transfer Of Tax Lien
  (a) In this section: (1) "Mortgage servicer" has the meaning assigned by Section 51.0001, Property Code. (2) "Transferee" means a person authorized to pay the ...
• Texas Tax Code Section 32.065 - Contract For Foreclosure Of Tax Lien
  (a) Section 32.06 does not abridge the right of an owner of real property to enter into a contract for the payment of taxes. (b) ...
• Texas Tax Code Section 32.07 - Personal Liability For Tax
  (a) Except as provided by Subsections (b) and (c) of this section, property taxes are the personal obligation of the person who owns or acquires ...
• Texas Tax Code Section 33.01 - Penalties And Interest
  (a) A delinquent tax incurs a penalty of six percent of the amount of the tax for the first calendar month it is delinquent plus ...
• Texas Tax Code Section 33.011 - Waiver Of Penalties And Interest
  (a) The governing body of a taxing unit: (1) shall waive penalties and may provide for the waiver of interest on a delinquent tax if ...
• Texas Tax Code Section 33.02 - Installment Payment Of Delinquent Taxes
  (a) The collector for a taxing unit may enter an agreement with a person delinquent in the payment of the tax for payment of the ...
• Texas Tax Code Section 33.03 - Delinquent Tax Roll
  Each year the collector for each taxing unit shall prepare a current and a cumulative delinquent tax roll for the unit. Acts 1979, 66th Leg., ...
• Texas Tax Code Section 33.04 - Notice Of Delinquency
  At least once each year the collector for a taxing unit shall deliver a notice of delinquency to each person whose name appears on the ...
• Texas Tax Code Section 33.045 - Notice Of Provisions Authorizing Deferral Or Abatement
  (a) A tax bill mailed by an assessor or collector under Section 31.01 and any written communication delivered to a property owner by an assessor ...
• Texas Tax Code Section 33.05 - Limitation On Collection Of Taxes
  (a) Personal property may not be seized and a suit may not be filed: (1) to collect a tax on personal property that has been ...
• Texas Tax Code Section 33.06 - Deferred Collection Of Taxes On Residence Homestead Of Elderly Or Disabled Person
  (a) An individual is entitled to defer collection of a tax, abate a suit to collect a delinquent tax, or abate a sale to foreclose ...
• Texas Tax Code Section 33.065 - Deferred Collection Of Taxes On Appreciating Residence Homestead
  (a) An individual is entitled to defer or abate a suit to collect a delinquent tax imposed on the portion of the appraised value of ...
• Texas Tax Code Section 33.07 - Additional Penalty For Collection Costs For Taxes Due Before June 1
  (a) A taxing unit or appraisal district may provide, in the manner required by law for official action by the body, that taxes that become ...
• Texas Tax Code Section 33.08 - Additional Penalty For Collection Costs For Taxes Due On Or After June 1
  (a) This section applies to a taxing unit or appraisal district only if: (1) the governing body of the taxing unit or appraisal district has ...
• Texas Tax Code Section 33.09 - Transfer Of Delinquent County Education District Taxes
  Text of section effective until February 1, 2014 (a) In this section, "county education district taxes" means ad valorem taxes imposed by a county ...
• Texas Tax Code Section 33.10 - Restricted Or Conditional Payments Of Delinquent Taxes, Penalties, And Interest Prohibited
  Unless the restriction or condition is authorized by this title, a restriction or condition placed on a check in payment of delinquent taxes by the ...
• Texas Tax Code Section 33.11 - Early Additional Penalty For Collection Costs For Taxes Imposed On Personal Property
  (a) In order to defray costs of collection, the governing body of a taxing unit or appraisal district in the manner required by law for ...
• Texas Tax Code Section 33.21 - Property Subject To Seizure
  (a) A person's personal property is subject to seizure for the payment of a delinquent tax, penalty, and interest he owes a taxing unit on ...
• Texas Tax Code Section 33.22 - Institution Of Seizure
  (a) At any time after a tax becomes delinquent, a collector may apply for a tax warrant to any court in any county in which ...
• Texas Tax Code Section 33.23 - Tax Warrant
  (a) A tax warrant shall direct a peace officer in the county and the collector to seize as much of the person's personal property as ...
• Texas Tax Code Section 33.24 - Bond For Payment Of Taxes
  A person may prevent seizure of property or sale of property seized by delivering to the collector a cash or surety bond conditioned on payment ...
• Texas Tax Code Section 33.25 - Tax Sale: Notice; Method; Disposition Of Proceeds
  (a) After a seizure of personal property, the collector shall make a reasonable inquiry to determine the identity and to ascertain the address of any ...
• Texas Tax Code Section 33.41 - Suit To Collect Delinquent Tax
  (a) At any time after its tax on property becomes delinquent, a taxing unit may file suit to foreclose the lien securing payment of the ...
• Texas Tax Code Section 33.42 - Taxes Included In Foreclosure Suit
  (a) In a suit to foreclose a lien securing payment of its tax on real property, a taxing unit shall include all delinquent taxes due ...
• Texas Tax Code Section 33.43 - Petition
  (a) A petition initiating a suit to collect a delinquent property tax is sufficient if it alleges that: (1) the taxing unit is legally constituted ...
• Texas Tax Code Section 33.44 - Joinder Of Other Taxing Units
  (a) A taxing unit filing suit to foreclose a tax lien on real property shall join other taxing units that have claims for delinquent taxes ...
• Texas Tax Code Section 33.45 - Pleading And Answering To Claims Filed
  A party to the suit must take notice of and plead and answer to all claims and pleadings filed by other parties that have been ...
• Texas Tax Code Section 33.46 - Partition Of Real Property
  (a) If suit is filed to foreclose a tax lien on real property owned in undivided interests by two or more persons, one or more ...
• Texas Tax Code Section 33.47 - Tax Records As Evidence
  (a) In a suit to collect a delinquent tax, the taxing unit's current tax roll and delinquent tax roll or certified copies of the entries ...
• Texas Tax Code Section 33.48 - Recovery Of Costs And Expenses
  (a) In addition to other costs authorized by law, a taxing unit is entitled to recover the following costs and expenses in a suit to ...
• Texas Tax Code Section 33.49 - Liability Of Taxing Unit For Costs
  (a) Except as provided by Subsection (b), a taxing unit is not liable in a suit to collect taxes for court costs, including any fees ...
• Texas Tax Code Section 33.50 - Adjudged Value
  (a) In a suit for foreclosure of a tax lien on property, the court shall determine the market value of the property on the date ...
• Texas Tax Code Section 33.51 - Writ Of Possession
  (a) If the court orders the foreclosure of a tax lien and the sale of real property, the judgment shall provide for the issuance by ...
• Texas Tax Code Section 33.52 - Taxes Included In Judgment
  (a) Only taxes that are delinquent on the date of a judgment may be included in the amount recoverable under the judgment by the taxing ...
• Texas Tax Code Section 33.53 - Order Of Sale; Payment Before Sale
  (a) If judgment in a suit to collect a delinquent tax is for foreclosure of a tax lien, the court shall order the property sold ...
• Texas Tax Code Section 33.54 - Limitation On Actions Relating To Property Sold For Taxes
  (a) Except as provided by Subsection (b), an action relating to the title to property may not be maintained against the purchaser of the property ...
• Texas Tax Code Section 33.55 - Effect Of Judgment On Accrual Of Penalties And Interest
  A judgment for delinquent taxes does not affect the accrual after the date of the judgment of penalties and interest under this chapter on the ...
• Texas Tax Code Section 33.56 - Vacation Of Judgment
  (a) If, in a suit to collect a delinquent tax, a court renders a judgment for foreclosure of a tax lien on behalf of a ...
• Texas Tax Code Section 33.57 - Alternative Notice Of Tax Foreclosure On Certain Parcels Of Real Property
  (a) In this section, "appraised value" means the appraised value according to the most recent appraisal roll approved by the appraisal review board. (b) This ...
• Texas Tax Code Section 33.71 - Masters For Tax Suits
  (a) The court may, in delinquent tax suits, for good cause appoint a master in chancery for each case as desired, who shall be a ...
• Texas Tax Code Section 33.72 - Report Transmitted To Court; Notice
  (a) At the conclusion of any hearing conducted by a master that results in a recommendation of a final judgment or on the request of ...
• Texas Tax Code Section 33.73 - Court Action On Master's Report; Master's Compensation
  (a) After the master's report is filed, and unless a party has filed a written notice of appeal to the referring court, the court may ...
• Texas Tax Code Section 33.74 - Appeal Of Recommendation Of Final Judgment To The Referring Court Or On Request Of The Referring Court
  (a) Any party is entitled to a hearing by the judge of the referring court, if within 10 days, computed in the manner provided by ...
• Texas Tax Code Section 33.75 - Decree Or Order Of Court
  If an appeal to the referring court is not filed or the right to an appeal to the referring court is waived, the findings and ...
• Texas Tax Code Section 33.76 - Jury Trial Demanded
  (a) In a trial on the merits, if a jury trial is demanded and a jury fee is paid, as prescribed by Rule 216, Texas ...
• Texas Tax Code Section 33.77 - Effect Of Master's Report Pending Appeal
  Pending appeal of the master's report to the referring court, the decisions and recommendations of the master are in full force and effect and are ...
• Texas Tax Code Section 33.78 - Masters May Not Be Appointed Under Texas Rules Of Civil Procedure
  A court may not appoint a master under Rule 171, Texas Rules of Civil Procedure, in a delinquent tax suit. Added by Acts 1991, 72nd ...
• Texas Tax Code Section 33.79 - Immunity
  A master appointed under this subchapter has the judicial immunity of a district judge. All existing immunity granted masters by law, express or implied, continues ...
• Texas Tax Code Section 33.80 - Court Reporter
  A court reporter is not required during a hearing held by a master appointed under this subchapter. A party, the master, or the referring court ...
• Texas Tax Code Section 33.91 - Property Subject To Seizure By Municipality
  (a) After notice has been provided to a person, the person's real property, whether improved or unimproved, is subject to seizure by a municipality for ...
• Texas Tax Code Section 33.911 - Property Subject To Seizure By County
  (a) After notice has been provided to a person, the person's real property, whether improved or unimproved, is subject to seizure by a county for ...
• Texas Tax Code Section 33.912 - Notice
  (a) A person is considered to have been provided the notice required by Sections 33.91 and 33.911 if by affidavit or otherwise the collector shows ...
• Texas Tax Code Section 33.92 - Institution Of Seizure
  (a) After property becomes subject to seizure under Section 33.91 or 33.911, the collector for a municipality or a county, as appropriate, may apply for ...
• Texas Tax Code Section 33.93 - Tax Warrant
  (a) A tax warrant shall direct the sheriff or a constable in the county and the collector for the municipality or the county to seize ...
• Texas Tax Code Section 33.94 - Notice Of Tax Sale
  (a) After a seizure of property, the collector for the municipality or county shall make a reasonable inquiry to determine the identity and address of ...
• Texas Tax Code Section 33.95 - Purchaser
  A purchaser for value at or subsequent to the tax sale may conclusively presume the validity of the sale and takes free of any claim ...
• Texas Tax Code Section 34.01 - Sale Of Property
  (a) Real property seized under a tax warrant issued under Subchapter E, Chapter 33, or ordered sold pursuant to foreclosure of a tax lien shall ...
• Texas Tax Code Section 34.015 - Persons Eligible To Purchase Real Property
  (a) In this section, "person" does not include a taxing unit or an individual acting on behalf of a taxing unit. (b) An officer conducting ...
• Texas Tax Code Section 34.02 - Distribution Of Proceeds
  (a) The proceeds of a tax sale under Section 33.94 or 34.01 shall be applied in the order prescribed by Subsection (b). The amount included ...
• Texas Tax Code Section 34.03 - Disposition Of Excess Proceeds
  (a) The clerk of the court shall: (1) if the amount of excess proceeds is more than $25, before the 31st day after the date ...
• Texas Tax Code Section 34.04 - Claims For Excess Proceeds
  (a) A person, including a taxing unit, may file a petition in the court that ordered the seizure or sale setting forth a claim to ...
• Texas Tax Code Section 34.05 - Resale By Taxing Unit
  (a) If property is sold to a taxing unit that is a party to the judgment, the taxing unit may sell the property at any ...
• Texas Tax Code Section 34.051 - Resale By Taxing Unit For The Purpose Of Urban Redevelopment
  (a) A municipality is authorized to resell tax foreclosed property for less than the market value specified in the judgment of foreclosure or less than ...
• Texas Tax Code Section 34.06 - Distribution Of Proceeds Of Resale
  (a) The proceeds of a resale of property purchased by a taxing unit at a tax foreclosure sale shall be paid to the purchasing taxing ...
• Texas Tax Code Section 34.07 - Subrogation Of Purchaser At Void Sale
  (a) The purchaser at a void or defective tax sale or tax resale is subrogated to the rights of the taxing unit in whose behalf ...
• Texas Tax Code Section 34.08 - Challenge To Validity Of Tax Sale
  (a) A person may not commence an action that challenges the validity of a tax sale under this chapter unless the person: (1) deposits into ...
• Texas Tax Code Section 34.21 - Right Of Redemption
  (a) The owner of real property sold at a tax sale to a purchaser other than a taxing unit that was used as the residence ...
• Texas Tax Code Section 34.22 - Evidence Of Title To Redeem Real Property
  (a) A person asserting ownership of real property sold for taxes is entitled to redeem the property if he had title to the property or ...
• Texas Tax Code Section 34.23 - Distribution Of Redemption Proceeds
  (a) If the owner of property sold for taxes to a taxing unit redeems the property before the property is resold, the taxing unit shall ...
• Texas Tax Code Section 41.01 - Duties Of Appraisal Review Board
  (a) The appraisal review board shall: (1) determine protests initiated by property owners; (2) determine challenges initiated by taxing units; (3) correct clerical errors in ...
• Texas Tax Code Section 41.02 - Action By Board
  After making a determination or decision under Section 41.01, the appraisal review board shall by written order direct the chief appraiser to correct or change ...
• Texas Tax Code Section 41.03 - Challenge By Taxing Unit
  (a) A taxing unit is entitled to challenge before the appraisal review board: (1) the level of appraisals of any category of property in the ...
• Texas Tax Code Section 41.04 - Challenge Petition
  The appraisal review board is not required to hear or determine a challenge unless the taxing unit initiating the challenge files a petition with the ...
• Texas Tax Code Section 41.05 - Hearing On Challenge
  (a) On the filing of a challenge petition, the appraisal review board shall schedule a hearing on the challenge. (b) The taxing unit initiating the ...
• Texas Tax Code Section 41.06 - Notice Of Challenge Hearing
  (a) The secretary of the appraisal review board shall deliver to the presiding officer of the governing body of each taxing unit entitled to appear ...
• Texas Tax Code Section 41.07 - Determination Of Challenge
  (a) The appraisal review board shall determine each challenge and make its decision by written order. (b) If on determining a challenge the board finds ...
• Texas Tax Code Section 41.08 - Correction Of Records On Order Of Board
  The chief appraiser shall make the reappraisals or other corrections of the appraisal records ordered by the appraisal review board as provided by this subchapter. ...
• Texas Tax Code Section 41.09 - Clerical Errors