Texas Tax Code Title 1, Chapter 26 - Assessment
- Texas 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 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 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 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 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 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 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 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 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 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 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 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 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 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 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 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 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 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 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 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 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 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 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 Section 26.112 - Calculation Of Taxes On Residence Homestead Of Certain Persons
(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 Section 26.1125 - Calculation Of Taxes On Residence Homestead Of 100 Percent Or Totally Disabled Veteran
(a) If a person qualifies for an exemption under Section 11.131 after the beginning of a tax year, the amount of the taxes on the...
- Texas Section 26.1127 - Calculation Of Taxes On Donated Residence Homestead Of Disabled Veteran Or Surviving Spouse Of Disabled Veteran
(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 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 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 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 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 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 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 Section 26.16 - Posting Of Tax Rates On County's Internet Website
(a) The county assessor-collector for each county that maintains an Internet website shall post on the website of the county the following information for the...
Last modified: September 28, 2016