Texas Property Tax Code
2002 EditionThe 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Section 6(b) of Senate Bill 621 provided that "all other general, local, and special laws in conflict with this Act are repealed to the extent of the conflict, and the failure expressly to repeal or amend any law in conflict with this Act is not evidence of a legislative intent that the law not be repealed."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
- Subtitle D. Appraisal and Assessment
- Chapter 21. Taxable Situs
- 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- Subchapter A. Transportation Business Intangibles - (Repealed in 1994)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
- 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
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
