TEXAS PROPERTY TAX CODE -2019 EDITION
TEXAS PROPERTY TAX CODE
2019 EDITION
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Foreword
Dear Fellow Texan: Te 2019 edition of the Texas Property Tax Code is now available. Tis publication is a valuable tool for property tax professionals and the public to be informed about property tax administration. In our continued efort to make the information from our ofce more accessible, we provide the Property Tax Code on our website at comptroller.taxes/propertytax/96-297-19.pdf. You may order a hard copy by completing a form at comptroller.texas. gov/forms/50-803.pdf. You may contact us at ptad.cpa@cpa. or 800-252-9121 or write to us at Texas Comptroller of Public Accounts, Property Tax Assistance Division, P.O. Box 13528, Austin, Texas 78711-3528. I hope this information is helpful. Sincerely,
Glenn Hegar
TABLE OF CONTENTS
PAGE Table of Amendments . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . vii
PROPERTY TAX CODE
Title 1. Property Tax Code
Subtitle A. General Provisions
Chapter 1. General Provisions, ?? 1.01 to 1.15 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1
Chapters 2 to 4. [Reserved for expansion] . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 20
Subtitle B. Property Tax Administration
Chapter 5. State Administration, ?? 5.01 to 5.16 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 20
Chapter 6. Local Administration
Subchapter A. Appraisal Districts, ?? 6.01 to 6.20 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 33
Subchapter B. Assessors and Collectors, ?? 6.21 to 6.40 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 51
Subchapter C. Appraisal Review Board, ?? 6.41 to 6.43 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 58
Chapters 7 to 10. [Reserved for expansion] . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 64
Subtitle C. Taxable Property and Exemptions
Chapter 11. Taxable Property and Exemptions
Subchapter A. Taxable Property, ?? 11.01 to 11.10 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 65
Subchapter B. Exemptions, ?? 11.11 to 11.40 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 69
Subchapter C. Administration of Exemptions, ?? 11.41 to 11.48 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 134
Chapters 12 to 20. [Reserved for expansion] . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 150
Subtitle D. Appraisal and Assessment
Chapter 21. Taxable Situs, ?? 21.01 to 2.25 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 150
Chapter 22. Renditions and Other Reports
Subchapter A. Information from Taxpayer, ?? 22.01 to 22.20 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 161
Subchapter B. Requirements and Procedures, ?? 22.21 to 22.40 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 165
Subchapter C. Other Reports, ? 22.41 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 170
Chapter 23. Appraisal Methods and Procedures
Subchapter A. Appraisals Generally, ?? 23.01 to 23.10 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 172
Subchapter B. Special Appraisal Provisions, ?? 23.11 to 23.40 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 179
Subchapter C. Land Designated for Agricultural Use, ?? 23.41 to 23.50 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 207
Subchapter D. Appraisal of Agricultural Land, ?? 23.51 to 23.70 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 213
Subchapter E. Appraisal of Timber Land, ?? 23.71 to 23.80 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 229
Subchapter F. Appraisal of Recreational, Park, and Scenic Land, ?? 23.81 to 23.90 . . . . . . . . . . . . . . . . . . . . . . . 233
Subchapter G. Appraisal of Public Access Airport Property, ?? 23.91 to 23.97 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 236
Subchapter H. Appraisal of Restricted-use Timber Land, ?? 23.9801 to 23.9807 . . . . . . . . . . . . . . . . . . . . . . . . . . . 239
Chapter 24. Central Appraisal
Subchapter A. Transportation Business Intangibles [Repealed] . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 242
Subchapter B. Railroad Rolling Stock, ?? 24.31 to 24.40 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 244
Chapter 25. Local Appraisal, ?? 25.01 to 25.26 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 246
Chapter 26. Assessment, ?? 26.01 to 26.16 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 280
Chapters 27 to 30. [Reserved for expansion] . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 324
Subtitle E. Collections and Delinquency
Chapter 31. Collections, ?? 31.01 to 31.12 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 324
Chapter 32. Tax Liens and Personal Liability, ?? 32.01 to 32.07 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 345
Chapter 33. Delinquency
Subchapter A. General Provisions, ?? 33.01 to 33.20 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 369
Subchapter B. Seizure of Personal Property, ?? 33.21 to 33.40 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 385
Subchapter C. Delinquent Tax Suits, ?? 33.41 to 33.70 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 388
Subchapter D. Tax Masters, ?? 33.71 to 33.90 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 410
Subchapter E. Seizure of Real Property, ?? 33.91 to 33.95 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 414
Chapter 34. Tax Sales and Redemption
Subchapter A. Tax Sales, ?? 34.01 to 34.20 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 418
Subchapter B. Redemption, ?? 34.21 to 34.23 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 439
Chapters 35 to 40. [Reserved for expansion] . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 444
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