Skip to content
Quick Start for:
Title 1. Property Tax Code
Subtitle D. Appraisal and Assessment

Chapter 26. Assessment

Sec. 26.01. Submission of Rolls to Taxing Units.
Sec. 26.011. Repealed.
Sec. 26.012. Definitions.
Sec. 26.02. Assessment Ratios Prohibited.
Sec. 26.03. Treatment of Captured Appraised Value and Tax Increment.
Sec. 26.04. Submission of Roll to Governing Body; Effective and Rollback Tax Rates.
Sec. 26.041. Tax Rate of Unit Imposing Additional Sales and Use Tax.
Sec. 26.042. Repealed.
Sec. 26.043. Effective Tax Rate in City Imposing Mass Transit Sales and Use Tax.
Sec. 26.044. Effective Tax Rate to Pay for State Criminal Justice Mandate.
Sec. 26.0441. Tax Rate Adjustment for Indigent Health Care.
Sec. 26.045. Rollback Relief for Pollution Control Requirements.
Sec. 26.05. Tax Rate.
Sec. 26.051. Evidence of Unrecorded Tax Rate Adoption.
Sec. 26.052. Simplified Tax Rate Notice for Taxing Units with Low Tax Levies.
Sec. 26.06. Notice, Hearing, and Vote on Tax Increase.
Sec. 26.065. Supplemental Notice of Hearing on Tax Rate Increase.
Sec. 26.07. Election to Repeal Increase.
Sec. 26.08. Election to Ratify School Taxes.
Sec. 26.081. Petition Signatures.
Sec. 26.085. Election to Limit Dedication of School Funds to Junior College.
Sec. 26.09. Calculation of Tax.
Sec. 26.10. Prorating Taxes-Loss of Exemption.
Sec. 26.11. Prorating Taxes-Acquisition by Government.
Sec. 26.111. Prorating Taxes-Acquisition by Charitable Organization.
Sec. 26.112. Calculation of Taxes on Residence Homestead of Elderly or Disabled Person.
Sec. 26.113. Prorating Taxes-Acquisition by Nonprofit Organization.
Sec. 26.12. Units Created During Tax Year.
Sec. 26.13. Taxing Unit Consolidation During Tax Year.
Sec. 26.135. Tax Dates for Certain School Districts.
Sec. 26.14. Annexation of Property During Tax Year.
Sec. 26.15. Correction of Tax Roll.

Sec. 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 district at an election held for that purpose must determine whether to approve the adopted tax rate. When increased expenditure of money by a school district is necessary to respond to a disaster, including a tornado, hurricane, flood, or other calamity, but not including a drought, that has impacted a school district and the governor has requested federal disaster assistance for the area in which the school district is located, an election is not required under this section to approve the tax rate adopted by the governing body for the year following the year in which the disaster occurs.

(b) The governing body shall order that the election be held in the school district on a date not less than 30 or more than 90 days after the day on which it adopted the tax rate. Section 41.001, Election Code, does not apply to the election unless a date specified by that section falls within the time permitted by this section. At the election, the ballots shall be prepared to permit voting for or against the proposition: "Approving the ad valorem tax rate of $_____ per $100 valuation in (name of school district) for the current year, a rate that is $_____ higher per $100 valuation than the school district rollback rate." The ballot proposition must include the adopted tax rate and the difference between that rate and the rollback tax rate in the appropriate places.

(c) If a majority of the votes cast in the election favor the proposition, the tax rate for the current year is the rate that was adopted by the governing body.

(d) If the proposition is not approved as provided by Subsection (c), the governing body may not adopt a tax rate for the school district for the current year that exceeds the school district's rollback tax rate

(e) For purposes of this section, local tax funds dedicated to a junior college district under Section 45.105(e), Education Code, shall be eliminated from the calculation of the tax rate adopted by the governing body of the school district. However, the funds dedicated to the junior college district are subject to Section 26.085.

(f) Repealed September 1, 1999.

(g) In a school district that received distributions from an equalization tax imposed under former Chapter 18, Education Code, the effective rate of that tax as of the date of the county unit system's abolition is added to the district's rollback tax rate.

(h) For purposes of this section, increases in taxable values and tax levies occurring within a reinvestment zone under Chapter 311 (Tax Increment Financing Act), in which the district is a participant, shall be eliminated from the calculation of the tax rate adopted by the governing body of the school district.

(i) For purposes of this section, the rollback tax rate of a school district is the sum of:

(1) the tax rate that, applied to the current total value for the district, would impose taxes in an amount that, when added to state funds that would be distributed to the district under Chapter 42, Education Code, for the school year beginning in the current tax year using that tax rate, would provide the same amount of state funds distributed under Chapter 42 and maintenance and operations taxes of the district per student in weighted average daily attendance for that school year that would have been available to the district in the preceding year if the funding elements for Chapters 41 and 42, Education Code, for the current year had been in effect for the preceding year;

(2) the rate of $0.06 per $100 of taxable value; and

(3) the district's current debt rate.

(j) For purposes of Subsection (i), the amount of state funds that would have been available to a school district in the preceding year is computed using the maximum tax rate for the current year under Section 42.253(e), Education Code.

(k) For purposes of this section, for the 2003, 2004, 2005, 2006, 2007, or 2008 tax year, for a school district that is entitled to state funds under Section 4 (a-1), (a-2), (a-3), (a-4), (a-5), or (a-6), Article 3.50-9, Insurance Code, the rollback tax rate of the district is the sum of:

(1) the tax rate that, applied to the current total value for the district, would impose taxes in an amount that, when added to state funds that would be distributed to the district under Chapter 42, Education Code, for the school year beginning in the current tax year using that tax rate, would provide the same amount of state funds distributed under Chapter 42 and maintenance and operations taxes of the district per student in weighted average daily attendance for that school year that would have been available to the district in the preceding year if the funding elements for Chapters 41 and 42, Education Code, for the current year had been in effect for the preceding year;

(2) the tax rate that, applied to the current total value for the district, would impose taxes in the amount that, when added to state funds that would be distributed to the district under Chapter 42, Education Code, for the school year beginning in the current tax year using that tax rate, permits the district to comply with Section 3, Article 3.50-9, Insurance Code;

(3) the rate of $0.06 per $100 of taxable value; and

(4) the district's current debt rate.

(l) For purposes of Subsection (k), the amount of state funds that would have been available to a school district in the preceding year is computed using the maximum tax rate for the current year under Section 42.253(e), Education Code.

(m) Subsections (k) and (l) and this subsection expire January 1, 2009.

Amended by 1981 Tex. Laws (1st C.S.), p. 166, ch. 13, Sec. 120; amended by 1983 Tex. Laws, p. 5377, ch. 987, Sec. 4; amended by 1984 Tex. Laws (2nd C.S.), p. 336, ch. 28, art. II, Sec. 14; amended by 1987 Tex. Laws, ch. 947, Sec. 10; amended by 1989 Tex. Laws, p. 3743, ch. 816, Sec. 22; amended by 1991 Tex. Laws, p. 413, ch. 20, Sec. 20; amended by 1991 Tex. Laws, p. 1483, ch. 391, Sec. 17; amended by 1993 Tex. Laws, p. 1518, ch. 347, Sec. 2.04 and by p. 2863, ch. 728, Sec. 85; amended by 1995 Tex. Laws, p. 2492, ch. 260, Sec. 47, and by p. 3246, ch. 506, Sec. 4, and by p. 4211, ch. 828, Sec. 4(a); amended by 1997 Tex. Laws, p. 2068, ch. 592, Sec. 2.03; amended by 1999 Tex. Laws, p. 2487, ch. 396, Sec. 1.40 and 3.01(c); amended by 2001 Tex. Laws, p. 2538, ch. 1187, Sec. 2.11.

Cross Reference:

Texas Public School Group Benefits Program, see Chapter 1575, Insurance Code.

Notes:

HB 2610, 74th Leg., 1995, effective September 1, 1995, prevails over changes made by SB 1, 74th Leg, 1995, effective May 30, 1995.

HB 75, 73rd Leg., 1993, effective September 1, 1993, changed subsection (b) to substitute "registered" voters for "qualified" voters on the school district petition for a rollback election. HB 75 also deleted the phrase that signatures of voters gathered by a person who received compensation for circulating the petition could not be counted. These are the same changes that HB 75 made to Section 26.07. However, SB 7, 73rd Leg., 1993, effective May 31, 1993, deleted the petition for a school district rollback election.

SB 351, 72nd Leg., 1991, added Sec. 26.08(j) on the effective tax rate for a school district receiving funds under Chapter 18, Education Code. Section 28, SB 351, abolished county-unit systems under Chapter 18. Subsequently, HB 2885, 72nd Leg., 1991, repealed Section 28 of SB 351, thereby retaining Chapter 18, Education Code.

Section 17, HB 2885, provided for a school district's effective maintenance rate under Sec. 26.08(a), Tax Code, and its effective maintenance and operations rate under Sec. 26.08(e), Tax Code, be reduced by the rate of $0.72 for 1991. If the reduction resulted in an amount less than zero, the applicable rate is zero.

The enriched education that a local school district desired to provide students was not the measure for determining if the state was imposing an educational mandate requiring the levy of a state-imposed rate of tax. The controlling factor in reviewing a challenge to an alleged state ad valorem tax is the State's involvement in the levy. West Orange-Cove Consolidated Independent School District, et. al v. Alanis, et al, 78 S.W.3d 529 (Tex. App.- Austin 2002, pet. granted). (See 2003 Texas Supreme Court decision in Tax Code Section 11.13 regarding homestead exemptions.)

A rollback petition that is delivered to school district employees at school district offices is considered delivered to the district's governing body. A rollback petition is not considered gathered by one receiving compensation merely because the form appears in a newspaper. When verifying a rollback petition, governing bodies have discretion to ask for additional information to verify signatures. Citizens for Fair Taxes v. Sweetwater ISD Board, 807 S.W.2d 451 (Tex. App.-Eastland 1991).

The courts cannot interrupt the rollback election process once it has begun; absentee voting establishes that the election process has started. Port Isabel/South Padre Island Taxpayers Association v. South Padre Island, 721 S.W.2d 405 (Tex. App.-Corpus Christi 1986).

A county education district must calculate and publish an effective tax rate and rollback tax rate. Op. Tex. Att'y Gen. No. DM-155 (1992).

School tax rate rollback elections are constitutional because the constitution gives the legislature the authority to pass laws for the assessment and collection of property taxes for school districts; the legislature may delegate to voters the authority to place a one-year limitation on the tax rate adopted. Op. Tex. Att'y Gen. No. JM-835 (1987).

A petition for a tax rate rollback election that consists in part of copies of signatures comprising a previously submitted and rejected petition does not comport with the requirement that such petition be signed by a requisite number of voters. Op. Tex. Att'y Gen. No. JM-574 (1986).

The most recent official list of qualified voters in Secs. 26.07 and 26.08, Tax Code, means the current and up-to-date list of all voters who reside in the taxing unit and whose registrations are effective on or before the date upon which the petition is submitted for the consideration of the governing body; the Texas Election Code requires each voter registrar to provide a taxing unit holding an election with an appropriate list of registered voters that will be current on the date of the election. Op. Election Law JWF-10 (1983).

Sec. 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 name appears on the most recent official list of registered voters for the signature to be valid.

(b) If the governing body reviewing the petition is unable to verify the validity of a particular voter's signature, and the petition does not contain any reasonable means by which they might otherwise do so, such as the voter's registration number, home address, or telephone number, the governing body may then require the organizer of the petition to provide such information for that particular voter if the organizer wishes for the signature to be counted.

Added by 1989 Tex. Laws, p. 1283, ch. 319, Sec. 1.

Notes:

A rollback petition that is delivered to school district employees at school district offices is considered delivered to the district's governing body. A rollback petition is not considered gathered by one receiving compensation merely because the form appears in a newspaper. When verifying a rollback petition, governing bodies have discretion to ask for additional information to verify signatures. Citizens for Fair Taxes v. Sweetwater ISD Board, 807 S.W.2d 451 (Tex. App.-Eastland 1991).

Sec. 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 college district under Section 45.105(e), Texas Education Code, exceeds the percentage of the total tax levy of the school district for the preceding year dedicated to the junior college district under that section, the qualified voters of the school district by petition may require that an election be held to determine whether to limit the percentage of the total tax levy dedicated to the junior college district to the same percentage as the percentage of the preceding year's total tax levy dedicated to the junior college district.

(b) A petition is valid only if:

(1) it states that it is intended to require an election on the question of limiting the amount of school district tax funds to be dedicated to the junior college district for the current year;

(2) it is signed by a number of registered voters of the school district equal to at least 10 percent of the number of registered voters of the school district according to the most recent official list of registered voters; and

(3) it is submitted to the governing body on or before the 90th day after the date on which the governing body made the dedication to the junior college district.

(c) Not later than the 20th day after the day a petition is submitted, the governing body shall determine whether the petition is valid and pass a resolution stating its finding. If the governing body fails to act within the time allowed, the petition is treated as if it had been found valid.

(d) If the governing body finds that the petition is valid (or fails to act within the time allowed), it shall order that an election be held in the school district on a date not less than 30 or more than 90 days after the last day on which it could have acted to approve or disapprove the petition. A state law requiring local elections to be held on a specified date does not apply to the election unless a specified date falls within the time permitted by this section. At the election, the ballots shall be prepared to permit voting for or against the proposition: "Limiting the portion of the (name of school district) tax levy dedicated to the (name of junior college district) for the current year to the same portion that was dedicated last year."

(e) If a majority of the qualified voters voting on the question in the election favor the proposition, the percentage of the total tax levy of the school district for the year to which the election applies dedicated to the junior college district is reduced to the same percentage of the total tax levy that was dedicated to the junior college district by the school district in the preceding year. If the proposition is approved by a majority of the qualified voters voting in an election to limit the dedication to the junior college district in a year following a year in which there was no dedication of local tax funds to the junior college district under Section 45.105(e), Texas Education Code, the school district may not dedicate any local tax funds to the junior college district in the year to which the election applies. If the proposition is not approved by a majority of the qualified voters voting in the election, the percentage of the total tax levy dedicated to the junior college district is the percentage adopted by the governing body.

Added by 1983 Tex. Laws, p. 5374, ch. 987, Sec. 2; amended by 1993 Tex. Laws, p. 2864, ch. 728, Sec. 86; amended by 1997 Tex. Laws, p. 373, ch. 165, Sec. 6.78.

Notes:

School tax rate rollback elections are constitutional because the constitution gives the legislature the authority to pass laws for the assessment and collection of property taxes for school districts; the legislature may delegate to voters the authority to place a one-year limitation on the tax rate adopted. Op. Tex. Att'y Gen. No. JM-835 (1987).

Sec. 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 calculate the tax imposed on each property included on the appraisal roll for the unit.

(b) The county assessor-collector shall add the properties and their values certified to him as provided by Chapter 24 of this code to the appraisal roll for county tax purposes. The county assessor-collector shall use the appraisal roll certified to him as provided by Section 26.01 with the added properties and values to calculate county taxes.

(c) The tax is calculated by:

(1) subtracting from the appraised value of a property as shown on the appraisal roll for the unit the amount of any partial exemption allowed the property owner that applies to appraised value to determine net appraised value;

(2) multiplying the net appraised value by the assessment ratio to determine assessed value;

(3) subtracting from the assessed value the amount of any partial exemption allowed the property owner to determine taxable value; and

(4) multiplying the taxable value by the tax rate.

(d) If a property is subject to taxation for a prior year in which it escaped taxation, the assessor shall calculate the tax for each year separately. In calculating the tax, he shall use the assessment ratio and tax rate in effect in the unit for the year for which back taxes are being imposed. To the amount of back taxes due, he shall add interest calculated at the rate provided by Subsection (c) of Section 33.01 of this code from the date the tax would have become delinquent had the tax been imposed in the proper tax year.

(e) The assessor shall enter the amount of tax determined as provided by this section in the appraisal roll and submit it to the governing body of the unit for approval. The appraisal roll with amounts of tax entered as approved by the governing body constitutes the unit's tax roll.

Amended by 1981 Tex. Laws (1st C.S.), p. 166, ch. 13, Sec. 121; amended by 1983 Tex. Laws, p. 4827, ch. 851, Sec. 19.

Cross References:

Erroneously allowed exemption, see Sec. 11.43(i).
Form of tax roll, see Rule Sec. 9.3005.
Imposition of tax for railroad rolling stock, see Sec. 24.39.
Appraisal roll for taxing unit, see Sec. 26.01.
Tax rate, see Sec. 26.05(a).
Prorating taxes for loss of exemption, see Sec. 26.10.
Prorating taxes for acquisition by government, see Sec. 26.11.
Taxation of omitted property, see Sec. 25.21.
Correction of tax roll, see Sec. 26.15.
Delinquency date generally, see Sec. 31.02.
Postponement of delinquency date, see Sec. 31.04.

Sec. 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 residence homestead exemption, applicable on January 1 of that year terminated during the year, the tax due against the property is calculated by multiplying the tax due for the entire year as determined as provided by Section 26.09 of this code by a fraction, the denominator of which is 365 and the numerator of which is the number of days the exemption is not applicable.

(b) If the appraisal roll shows that a residence homestead exemption for an individual 65 years of age or older or a residence homestead exemption for a disabled individual applicable to a property on January 1 of a year terminated during the year and if the owner qualifies a different property for one of those residence homestead exemptions during the same year, the tax due against the former residence homestead is calculated by:

(1) subtracting:

(A) the amount of the taxes that otherwise would be imposed on the former residence homestead for the entire year had the individual qualified for the residence homestead exemption for the entire year; from

(B) the amount of the taxes that otherwise would be imposed on the former residence homestead for the entire year had the individual not qualified for the residence homestead exemption during the year;

(2) multiplying the remainder determined under Subdivision (1) by a fraction, the denominator of which is 365 and the numerator of which is the number of days that elapsed after the date the exemption terminated; and

(3) adding the product determined under Subdivision (2) and the amount described by Subdivision (1)(A).

Amended by 1983 Tex. Laws, p. 5002, ch. 896, Sec. 1; amended by 1997 Tex. Laws, p. 3912, ch 1039, Sec. 30, and p. 4031, ch. 1059, Sec. 5; amended by 1999 Tex. Laws, p. 359, ch. 62, Sec. 16.06; amended by 2001 Tex. Laws, p. 2215, ch. 1061, Sec. 1; amended by HB 217, 78th Tex. Leg., 2001, effective January 1, 2004.

Cross References:

Correction of tax roll, see Sec. 26.15.
Rendition of property losing exemption, see Sec. 22.02.
Disabled and over-65 homestead exemptions, see Sec. 11.13(c) and (d).
Loss of exemption to be listed on appraisal record, see Sec. 25.16(b).

Note:

In clarifying Opinion No. JC-155 (1999) (a property owner receiving a municipal tax abatement is not barred from serving on the city council but the property may not continue to receive the municipal tax abatement), the exemption for tax abatement stops when the property owner assumes office as a member of the city council. The city's attorney should consult the city charter, ordinances and minutes of the city council meetings to determine the date when the property owner assumed office as a member of the city council. The exemption ends as of that date and the tax due on the property for the year is determined according to Tax Code Section 26.10. Op. Tex. Att'y Gen. No. JC-236 (2000).

Sec. 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 order issued in condemnation proceedings or acquires title to taxable property, the amount of the tax due on the property is calculated by multiplying the amount of taxes imposed on the property for the entire year as determined as provided by Section 26.09 of this code by a fraction, the denominator of which is 365 and the numerator of which is the number of days that elapsed prior to the date of the conveyance or the date of the order granting the right of pos­session.

(b) If the amount of taxes to be imposed on the property for the year of transfer has not been determined at the time of transfer, the assessor for each taxing unit in which the property is taxable may use the taxes imposed on the property for the preceding tax year as the basis for determining the amount of taxes to be imposed for the current tax year.

(c) If the amount of prorated taxes determined to be due as provided by this section is tendered to the collector for the unit, he shall accept the tender. The payment absolves the transferor of liability for taxes by the unit on the property for the year of the transfer.

Sec. 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 the property was acquired, the amount of tax due on the property for that year is calculated by multiplying the amount of taxes imposed on the property for the entire year as provided by Section 26.09 by a fraction, the denominator of which is 365 and the numerator of which is the number of days in that year before the date the charitable organization acquired the property.

(b) If the exemption terminates during the year of acquisition, the tax due is calculated by multiplying the taxes imposed for the entire year as provided by Section 26.09 by a fraction, the denominator of which is 365 and the numerator of which is the number of days the property does not qualify for the exemption.

Added by 1993 Tex. Laws, p. 1479, ch. 345, Sec. 4; amended by 1997 Tex. Laws, p. 2361, ch. 715, Sec. 4.

Cross References:

Calculation of tax, see Sec. 26.09.
Exemption for charitable organization improving property for low-income housing, see Sec. 11.181.
Exemption for community housing development organizations improving property for low-income and moderate-income housing, see Sec. 11.182.

Sec. 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 exemption under Section 11.13(c) or (d), the amount of the tax due on the property for the tax year is calculated as if the person qualified for the exemption on January 1 and continued to qualify for the exemption for the remainder of the tax year.

(b) If a person qualifies for an exemption under Section 11.13(c) or (d) with respect to the property after the amount of the tax due on the property is calculated and the effect of the qualification is to reduce the amount of the tax due on the property, the assessor for each taxing unit shall recalculate the amount of the tax due on the property and correct the tax roll. If the tax bill has been mailed and the tax on the property has not been paid, the assessor shall mail a corrected tax bill to the person in whose name the property is listed on the tax roll or to the person's authorized agent. If the tax on the property has been paid, the tax collector for the taxing unit shall refund to the person who paid the tax the amount by which the payment exceeded the tax due.

Added by 1997 Tex. Law, p. 3912, ch. 1039, Sec. 31, and p. 4031, ch. 1059, Sec. 6; amended by 1999 Tex. Laws, p. 5098, ch. 1481, Sec. 8; amended by 2001 Tex. Laws, p. 2216, ch. 1061, Sec. 2; amended by HB 217, 78th Tex. Leg., 2003, eff. January 1, 2004.

Cross References:

Calculation of tax, see Sec. 26.09.
Exemption for homesteads of people 65 or older or disabled, see Sec. 11.13.
Prorating taxes for loss of exemption, see Sec. 26.10(b).

Sec. 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 in which the property was acquired, the amount of tax due on the property for that year is computed by multiplying the amount of taxes imposed on the property for the entire year as provided by Section 26.09 by a fraction, the denominator of which is 365 and the numerator of which is the number of days in that year before the date the property qualified for the exemption.

(b) If the exemption terminates during the year of acquisition, the tax due is computed by multiplying the taxes imposed for the entire year as provided by Section 26.09 by a fraction, the denominator of which is 365 and the numerator of which is the number of days the property does not qualify for the exemption.

Added by 1997 Tex. Law, p. 3912, ch. 1039, Sec. 31, and p. 4357, ch. 1155, Sec. 3; amended by 1999 Tex. Laws, p. 5099, ch. 1481, Sec. 9.

Cross References:

Calculation of tax, see Sec. 26.09.
Exemption for nonprofit organizations, see Sec. 11.42.

Notes:

SB 95, 75th Tex. Leg, 1997, eff. January 1, 1998, added this section as Sec. 26.112 but has same language as Sec. 26.113 added by SB 841, 75th Tex. Leg., 1997, eff. January 1, 1998.

Sec. 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 the unit as provided by Section 26.01 of this code as if the unit had existed on January 1.

(b) If the taxing unit created after January 1 and before July 1 imposes taxes for the year, it shall do so as provided by this chapter as if it had existed on January 1.

(c) If a taxing unit is created too late for observance of the deadline provided by Section 26.01 of this code for certification of the appraisal roll to the assessor for the unit, the chief appraiser shall submit the appraisal roll as provided by section 26.01 as soon as practicable.

(d) Except as provided by Subsection (e), a taxing unit created after June 30 may not impose property taxes in the year in which the unit is created.

Amended by 1987 Tex. Laws, ch. 39, Sec. 1; amended by 1989 Tex. Laws, p. 3600, ch. 796, Sec. 29; amended by 1991 Tex. Laws, p. 414, ch. 20, Sec. 21; amended by 1993 Tex. Laws, p. 1528, ch. 347, Sec. 4.13.

Cross References:

Notifying appraisal district, see Sec. 6.07.

Sec. 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 to impose taxes for the current tax year either as if the unit as consolidated had existed on January 1 or as if the consolidation had not occurred.

(b) The chief appraiser shall prepare and deliver an appraisal roll for the unit or units in accordance with the election made by the governing body.

(c) Whatever the election, the assessor and collector for the unit, as consolidated shall assess and collect taxes on property that is taxable by the unit as consolidated.

Cross References:

Calculation of effective rate, see Sec. 26.04(f).
Appraisal roll for taxing unit, see Sec. 26.01.
Notifying appraisal district, see Sec. 6.07.

Sec. 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 different date than as provided by this chapter and of billing for and collecting its taxes at different dates than as provided by Chapters 31 and 33 may continue to follow that practice.

(b) This section does not affect the dates provided by this title for other purposes including those relating to the appraisal and taxability of property, the attachment of tax liens and personal liability for taxes, and administrative and judicial review under Chapters 41 and 42.

Added by 1989 Tex. Laws, p. 3719, ch. 813, Sec. 6.11.

Sec. 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 January 1.

(b) If a taxing unit annexes territory during a tax year that was located in another taxing unit of like kind on January 1, each unit shall impose taxes on property located within its boundaries on the date the appraisal review board approves the appraisal roll for the district. The chief appraiser shall prepare and deliver an appraisal roll for each unit in accordance with the requirements of this subsection.

(c) For purposes of this section, "taxing units of like kind" are taxing units that are authorized by the laws by or pursuant to which they are created to perform essentially the same services.

Cross References:

Notifying appraisal district, see Sec. 6.07.
Appraisal roll for taxing unit, see Sec. 26.01.

Notes:

A city is authorized by statute to levy a tax against all property within its corporate limits on January 1. Property owners whose property was judicially deannexed from the city in August could not prorate their taxes to pay only a percentage of the total yearly property taxes on their property equal to the number of days the property was within the city. If property is annexed into a city's corporate limits after January 1, that property cannot be taxed for that year. Moreover, only the legislature may determine prorations from property taxes. City of Heath v. King, 705 S.W.2d 812 (Tex. App.-Dallas 1986, no writ).

Sec. 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 be changed after it is completed.

(b) The assessor for a unit shall enter on the tax roll the changes made in the appraisal roll as provided by Section 25.25 of this code.

(c) At any time, the governing body of a taxing unit, on motion of the assessor for the unit or of a property owner, shall direct by written order changes in the tax roll to correct errors in the mathematical computation of a tax. The assessor shall enter the corrections ordered by the governing body.

(d) Except as provided by Subsection (e) of this section, if a correction in the tax roll that changes the tax liability of a property owner is made after the tax bill is mailed, the assessor shall prepare and mail a corrected tax bill in the manner provided by Chapter 31 of this code for tax bills generally. He shall include with the bill a brief explanation of the reason for and effect of the corrected bill.

(e) If a correction that increases the tax liability of a property owner is made after the tax is paid, the assessor shall prepare and mail a supplemental tax bill in the manner provided by Chapter 31 of this code for tax bills generally. He shall include with the supplemental bill a brief explanation of the reason for and effect of the supplemental bill. The additional tax is due on receipt of the supplemental bill and becomes delinquent if not paid before the delinquency date prescribed by Chapter 31 of this code or before the first day of the next month after the date of the mailing that will provide at least 21 days for payment of the tax, whichever is later.

(f) If a correction decreases the tax liability of a property owner after the owner has paid the tax, the taxing unit shall refund to the property owner the difference between the tax paid and the tax legally due, except as provided by Section 25.25(n).

(g) A taxing unit that determines a taxpayer is delinquent in ad valorem tax payments on property other than the property for which liability for a refund arises may apply the amount of an overpayment to the payment of delinquent taxes if the taxpayer was the sole owner of the property:

(1) for which the refund is sought on January 1 of the tax year in which those taxes were assessed; and

(2) on which the taxes are delinquent on January 1 of the tax year for which those taxes are assessed.

Amended by 1991 Tex. Laws, p. 1582, ch. 418, Sec. 1; amended by 1993 Tex. Laws, p. 388, ch. 198, Sec. 2; amended by 2001 Tex. Laws, p. 4821, ch. 1430, Sec. 7.

Cross References:

Correction of tax roll following judicial review, see Sec. 42.42.
Correction of tax roll for clerical errors, multiple appraisals, substantial errors, see Sec. 25.25.
Calculation of tax, see Sec. 26.09.
Rollback of tax rate, see Sec. 26.07.
Refunds of overpayment and erroneous payments, see Sec. 31.11.
Payment of interest on refunds, see Sec. 31.12.

Notes:

The statutory requirement of Section 26.15(d) of preparing and mailing a corrected tax bill did not include postponing the delinquency date in Section 31.04(a), and the corrected tax bill did not void the original tax bill. Richardson Independent School District v. GE Capital Corporation, 58 S.W.3d 290 (Tex. App. - Dallas 2001, no pet.).

In a case involving double payments by taxpayers on the same property, in response to the argument by the taxing units that the taxpayers had to exhaust administrative remedies under chapters 41 and 42, Tax Code, before filing suit, the court said that Sec. 26.15(a) provides remedies other than the "protest" remedy listed in chapters 41 and 42. Brooks County Central Appraisal District v. Tipperary Energy Corporation, 847 S.W.2d 592 (Tex. App.-San Antonio 1992, no writ).

In a case involving taxpayers' double payment of taxes, the court found that chapter 26, Tax Code, has no detailed procedure corresponding to the procedure set forth in chapters 41 and 42. Section 26.15 refers to a "motion" but does not require that the review board hold a hearing on such motion, nor that the taxpayer appear at such hearing. Therefore, the court concluded that there was sufficient compliance with the statutory administrative prerequisites prior to filing suit by the taxpayers. Id.