Texas Comptroller of Public Accounts

Texas Comptroller of Public Accounts, Glenn Hegar

skip navigation

Texas Property Tax Code
2002 Edition

The Property Tax Code was enacted into law by the 66th Texas Legislature in 1979 (Senate Bill No. 621, 1979 Tex. Laws. p. 2217, ch. 841, Sec. 1). The historical notes following some sections in this publication refer to amendments made to the Code in subsequent legislative sessions. If no amending history appears, that particular section has remained unchanged since its enactment in 1979.

The most recent statutory changes are cited by bill number, legislative session, and effective date. Earlier legislative history is cited to the Texas Session Laws as published by the Texas Secretary of State.

Section 6(b) of Senate Bill 621 provided that "all other general, local, and special laws in conflict with this Act are repealed to the extent of the conflict, and the failure expressly to repeal or amend any law in conflict with this Act is not evidence of a legislative intent that the law not be repealed."

Table of Contents


Title 1. Property Tax Code

Subtitle A. General Provisions
Chapter 1. General Provisions
Subtitle B. Property Tax Administration
Chapter 5. State Administration
Chapter 6. Local Administration
Subchapter A. Appraisal Districts
Subchapter B. Assessors and Collectors
Subchapter C. Appraisal Review Board
Subtitle C. Taxable Property and Exemptions
Chapter 11. Taxable Property and Exemptions
Subchapter A. Taxable Property
Subchapter B. Exemptions
Subchapter C. Administration of Exemptions
Subtitle D. Appraisal and Assessment
Chapter 21. Taxable Situs
Subchapter B. Determination of Situs of Mobile Homes - (Repealed September 1, 1995)
Chapter 22. Renditions and Other Reports
Subchapter A. Information from Taxpayer
Subchapter B. Requirements and Procedures

Subchapter C. Other Reports
Chapter 23. Appraisal Methods and Procedures
Subchapter A. Appraisals Generally
Subchapter B. Special Appraisal Provisions
Subchapter C. Land Designated for Agricultural Use
Subchapter D. Appraisal of Agricultural Land
Subchapter E. Appraisal of Timber Land
Subchapter F. Appraisal of Recreational, Park and Scenic Land
Subchapter G. Appraisal of Public Access Airport Property
Subchapter H. Appraisal of Restricted-Use Timber Land
Chapter 24. Central Appraisal
Subchapter A. Transportation Business Intangibles - (Repealed in 1994)
Subchapter B. Railroad Rolling Stock
Chapter 25. Local Appraisal
Chapter 26. Assessment
Subtitle E. Collections and Delinquency
Chapter 31. Collections
Chapter 32. Tax Liens and Personal Liability
Chapter 33. Delinquency
Subchapter A. General Provisions
Subchapter B. Seizure of Personal Property
Subchapter C. Delinquent Tax Suits
Subchapter D. Tax Masters
Subchapter E. Seizure of Real Property
Chapter 34. Tax Sales and Redemption
Subchapter A. Tax Sales
Subchapter B. Redemption
Subtitle F. Remedies
Chapter 41. Local Review
Subchapter A. Review of Appraisal Records by Appraisal Review Board
Subchapter B. Equalization by Commissioners Court (Repealed)
Subchapter C. Taxpayer Protest
Subchapter D. Administrative Provisions
Chapter 42. Judicial Review
Subchapter A. In General
Subchapter B. Review by District Court
Subchapter C. Postappeal Administrative Procedures
Chapter 43. Suit Against Appraisal Office

Title 2. State Taxation

Subtitle B. Enforcement and Collections
Chapter 111. Collection Procedures
Subchapter F. Tax Refund for Economic Development

Title 3. Local Taxation

Subtitle B. Special Property Tax Provisions
Chapter 311. Tax Increment Financing Act
Chapter 312. Property Redevelopment and Tax Abatement Act
Subchapter A. General Provisions
Subchapter B. Tax Abatement in Municipal Reinvestment Zone
Subchapter C. Tax Abatement in a County Reinvestment Zone
Subchapter D. County Development Districts
Chapter 313. Texas Economic Development Act
Subchapter A. General Provisions
Subchapter B. Limitation on Appraised Value of Certain Property Used to Create Jobs
Subchapter C. Limitation on Appraised Value of Property In Certain Rural School Districts
Subchapter D. School Tax Credits
Subchapter E. Availability of Tax Credits After Program Expires
Chapter 320. Miscellaneous Provisions


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.