Texas Property Tax Code

The Texas Property Tax Code (TPTC) contains statutes regulating the assessment, taxation, exemptions, appeal options, hearing procedures for Texas property tax appeals, judicial appeals for Texas property taxes, timely payment of Texas property taxes, and penalties for late payment of property taxes. The TPTC covers all counties in Texas and does not vary from county to county. Each county has an appraisal district which estimates the market value (assessed value) for real and personal property in the county.

Table of Contents

Title 1. Property Tax Code

Subtitle A. General Provisions

Subtitle B. Property Tax 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 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 B. Railroad Rolling Stock

          Subtitle E. Collections and Delinquency

          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 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

                  Title 3. Local Taxation

                  Subtitle B. Special Property Tax Provisions

                  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

                    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 E. Availability of Tax Credits After Program Expires