Texas Comptroller of Public Accounts

Texas Comptroller of Public Accounts, Glenn Hegar

skip navigation

Texas Constitution

(Selected Sections)

Table of Contents

Article III. Legislative Department.
Sec. 20. Collectors of Taxes; Persons Entrusted with Public Money; Ineligibility
Sec. 48-e. Emergency Services Districts
Sec. 48-f. Jail Districts
Sec. 52. Counties, Cities or Other Political Corporations or Subdivisions; Lending Credit; Grants; Bonds
Sec. 52-a. Loan or Grant of Public Money for Economic Development
Sec. 52d. County or Road District Tax for Road Purposes
Sec. 53. County or Municipal Authorities; Extra Compensation; Unauthorized Claims
Sec. 55. Release or Extinguishment of Indebtedness to State, County, Subdivision or Municipal Corporation
Sec. 56. Local and Special Laws
Sec. 60. Workmen's Compensation Insurance for Employees of Counties and Other Political Subdivisions
Sec. 64. Consolidation of Governmental Offices and Functions

Article VII. Education.
Sec. 3. Taxes for Benefit of Schools; School Districts
Sec. 3-b. Independent School Districts and Junior College Districts; Taxes and Bonds; Changes in Boundaries
Sec. 5. Permanent School Fund; Available School Fund; Use of Funds; Distribution of Available School Fund
Sec. 6a. County Agricultural or Grazing School Land Subject to Tax
Sec. 6b. Reduction of County Permanent School Fund; Distribution
Sec. 16. County Taxation of University Lands

Article VIII. Taxation and Revenue.
Sec. 1. Equality and Uniformity; Tax in Proportion to Value; Income Tax; Exemption of Certain Tangible Personal Property from Ad Valorem Taxation
Sec. 1-a. No State Ad Valorem Tax Levy; County Levy for Roads and Flood Control; Tax Donations
Sec. 1-b. Residence Homestead Exemption
Sec. 1-d. Assessment of Lands Designated for Agricultural Use
Sec. 1-d-1. Taxation of Certain Open-Space Land
Sec. 1-e. Abolition of Ad Valorem Property Taxes
Sec. 1-f. Cultural, Historical, or Natural History Preservation; Ad Valorem Tax Relief
Sec. 1-g. Development or Redevelopment of Property; Ad Valorem Tax Relief and Issuance of Bonds and Notes
Sec. 1-h. Validation of Assessment Ratio
Sec. 1-i. Mobile Marine Drilling Equipment; Ad Valorem Tax Relief
Sec. 1-j. Certain Tangible Personal Property Exempt from Ad Valorem Taxation
Sec. 1-k. Nonprofit Corporations Supplying Water or Providing Wastewater Services; Exemption of Property from Ad Valorem Taxation.
Sec. 1-l. Property Used for Control of Air, Water or Land Pollution; Exemption of Property from Ad Valorem Taxation
Sec. 1-m. Property on Which Water Conservation Initiative Has Been Implemented; Exemption from Ad Valorem Taxation
Sec. 1-n. Authorization to Exempt from Ad Valorem Taxation Raw Cocoa and Green Coffee
Sec. 1-n. Authorization to Exempt from Ad Valorem Taxation Tangible Personal Property
Sec. 2. Occupation Taxes; Equality and Uniformity; Exemptions from Taxation
Sec. 3. General Laws; Public Purposes
Sec. 4. Surrender or Suspension of Taxing Power
Sec. 8. Railroad Companies; Assessment and Collection of Taxes
Sec. 9. Maximum State Tax; County, City and Town Levies; County Funds; Local Road Laws
Sec. 10. Release from Payment of Taxes
Sec. 11. Place of Assessment; Value of Property not Rendered by Owner
Sec. 13. Sales of Land and Other Property for Taxes; Redemption
Sec. 14. Assessor and Collector of Taxes
Sec. 15. Lien of Assessment; Seizure and Sale of Property
Sec. 17. Specification of Subjects not Limitation of Legislature's Power
Sec. 18. Equalization of Valuations; Single Appraisal
Sec. 19. Farm Products, Livestock, Poultry, and Family Supplies; Exemption
Sec. 19a. Implements of Husbandry; Exemption
Sec. 20. Fair Cash Market Value not to be Exceeded; Discounts for Advance Payment
Sec. 21. Increase in Total Property Taxes; Notice and Hearing; Calculation
Sec. 23. Appraisal of Property; Enforcement of Standards
Sec. 24. Personal Income Tax; Dedication of Proceeds

Article IX. Counties.
Sec. 4. County-Wide Hospital Districts
Sec. 5. City of Amarillo; Wichita County; Jefferson County; Creation of Hospital Districts
Sec. 7. Hidalgo County; Hospital District; Creation; Tax Rate
Sec. 8. County Commissioners Precinct No. 4 of Comanche County; Hospital District; Creation; Tax Rate
Sec. 9. Hospital Districts; Creation, Operation, Powers, Duties and Dissolution.
Sec. 9A. Hospital Districts; Regulation of Health Care Services.
Sec. 9B. Hospital Districts in Counties with Population of 75,000 or Less
Sec. 11. Hospital Districts; Ochiltree, Castro, Hansford and Hopkins Counties; Creation; Taxes
Sec. 12. Airport Authorities
Sec. 13. Participation of Municipalities and Other Political Subdivisions in Establishment of Mental Health, Mental Retardation or Public Health Services
Sec. 14. County Poor House and Farm

Article XI. Municipal Corporations.
Sec. 4. Cities and Towns with Population of 5,000 or Less; Chartered by General Law; Taxes; Fines, Forfeitures and Penalties
Sec. 5. Cities of 5,000 or More Population; Adoption or Amendment of Charters; Taxes; Debt Restrictions.
Sec. 7. Counties and Cities on Gulf of Mexico; Tax for Sea Walls, Breakwaters and Sanitation; Bonds; Condemnation of Right of Way
Sec. 9. Property Exempt from Forced Sale and from Taxation

Article XVI. General Provisions.
Sec. 15. Separate and Community Property
Sec. 40. Holding More than One Office; Exceptions; Right to Vote
Sec. 50. Homestead; Protection from Forced Sale; Mortgages, Trust Deeds and Liens
Sec. 59. Conservation and Development of Natural Resources; Conservation and Reclamation Districts

Required Plug-ins

In 2015, the Texas Legislature passed House Bill 855, which requires state agencies to publish a list of the three most commonly used Web browsers on their websites. The Texas Comptroller’s most commonly used Web browsers are Microsoft Internet Explorer, Google Chrome and Apple Safari.