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Texas Property Tax Code

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6(b) of Senate Bill 621 provided that "all other general, local, and special laws in conflict with this Act are repealed to the extent of the conflict, and the failure expressly to repeal or amend any law in conflict with this Act is not evidence of a legislative intent that the law not be repealed."

Contents
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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    Subchapter B. Determination of Situs of Mobile Homes - (Repealed September 1, 1995)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    Subchapter A. Transportation Business Intangibles - (Repealed in 1994)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 320. Miscellaneous Provisions
Index