Tex. Tax Code § 1.01
SHORT TITLE
This title may be cited as the Property Tax Code.
Texas Tax Code
Texas · statute · Tex. Tax Code · 2,121 active provisions
Tex. Tax Code § 1.02
APPLICABILITY OF TITLE
This title applies to a taxing unit that is created by or pursuant to any general, special, or local law enacted before or after the enactment of this title unless a law enacted after enactment of this title by or pursuant to which the taxing unit is created expressly provides that this title does not apply. This title…
Tex. Tax Code § 1.03
CONSTRUCTION OF TITLE
The Code Construction Act (Chapter 311, Government Code) applies to the construction of each provision of this title except as otherwise expressly provided by this title.
Tex. Tax Code § 1.04
DEFINITIONS
In this title: (1) "Property" means any matter or thing capable of private ownership. (2) "Real property" means: (A) land; (B) an improvement; (C) a mine or quarry; (D) a mineral in place; (E) standing timber; or (F) an estate or interest, other than a mortgage or deed of trust creating a lien on property or an interes…
Tex. Tax Code § 1.045
REFERENCE TO CERTAIN TERMS IN LAW
Unless the context indicates otherwise: (1) a reference in law to a taxing unit's effective maintenance and operations rate is a reference to the taxing unit's no-new-revenue maintenance and operations rate, as defined by Chapter 26; (2) a reference in law to a taxing unit's effective tax rate is a reference to the tax…
Tex. Tax Code § 1.05
CITY FISCAL YEAR
The governing body of a home-rule city may establish by ordinance a fiscal year different from that fixed in its charter if a different fiscal year is desirable to adapt budgeting and other fiscal activities to the tax cycle required by this title.
Tex. Tax Code § 1.06
EFFECT OF WEEKEND, HOLIDAY, OR OFFICE CLOSURE
An act is timely if: (1) the last day for the performance of the act is: (A) a Saturday, Sunday, or legal state or national holiday; or (B) in the case of a payment of taxes imposed by a taxing unit, a day on which the office of the collector for the taxing unit is closed; and (2) the act is performed on the next regul…
Tex. Tax Code § 1.07
DELIVERY OF NOTICE
(a) An official or agency required by this title to deliver a notice to a property owner may deliver the notice by regular first-class mail, with postage prepaid, unless this section or another provision of this title requires or authorizes a different method of delivery. (b) The official or agency shall address the no…
Tex. Tax Code § 1.071
DELIVERY OF REFUND
(a) Except as provided by Subsection (b), a collector or taxing unit required by this title to deliver a refund to a person shall send the refund to the person's mailing address as listed on the appraisal roll. (b) If a person to whom a refund is owed files a written request on a form prescribed by the comptroller with…
Tex. Tax Code § 1.072
APPLICATION FOR TAX REFUND
A person may but is not required to apply for a refund of taxes due to the person under this title if the amount of the refund is at least $20.
Tex. Tax Code § 1.08
TIMELINESS OF ACTION BY MAIL OR COMMON OR CONTRACT CARRIER
When a property owner is required by this title to make a payment or to file or deliver a report, application, statement, or other document or paper by a specified due date, the property owner's action is timely if it is properly addressed with postage or handling charges prepaid and: (1) it is sent by regular first-cl…
Tex. Tax Code § 1.085
ELECTRONIC DELIVERY OF COMMUNICATION
(a) In this section: (1) "Communication" means a notice, rendition, application form, completed application, report, filing, statement, appraisal review board order, bill, or other item of information required or permitted to be delivered under a provision of this title. (2) "Tax official" means: (A) a chief appraiser,…
Tex. Tax Code § 1.09
AVAILABILITY OF FORMS
When a property owner is required by this title to use a form, the office or agency with which the form is filed shall make printed and electronic versions of the forms readily and timely available and shall furnish a property owner a form without charge.
Tex. Tax Code § 1.10
ROLLS IN ELECTRONIC DATA-PROCESSING RECORDS
The appraisal roll for an appraisal district and the appraisal roll or the tax roll for the unit may be retained in electronic data-processing equipment. However, a physical document for each must be prepared and made readily available to the public.
Tex. Tax Code § 1.11
COMMUNICATIONS TO FIDUCIARY
(a) On the written request of a property owner, an appraisal office or an assessor or collector shall deliver all notices, tax bills, and other communications relating to the owner's property or taxes to the owner's fiduciary. (b) To be effective, a request made under this section must be filed with the appraisal distr…
Tex. Tax Code § 1.111
REPRESENTATION OF PROPERTY OWNER
(a) A property owner may designate a lessee or other person to act as the agent of the owner for any purpose under this title in connection with the property or the property owner. (a-1) A lessee designated by a property owner as the owner's agent under Subsection (a) may, subject to the property owner's approval, desi…
Tex. Tax Code § 1.12
MEDIAN LEVEL OF APPRAISAL
(a) For purposes of this title, the median level of appraisal is the median appraisal ratio of a reasonable and representative sample of properties in an appraisal district or, for purposes of Section 41.43 or 42.26, of a sample of properties specified by that section. (b) An appraisal ratio is the ratio of a property'…
Tex. Tax Code § 1.15
APPRAISERS FOR TAXING UNITS PROHIBITED
A taxing unit may not employ any person for the purpose of appraising property for taxation purposes except to the extent necessary to perform a contract under Section 6.05(b) of this code.
Tex. Tax Code § 5.01
PROPERTY TAX ADMINISTRATION ADVISORY BOARD
(a) The comptroller shall appoint the property tax administration advisory board to advise the comptroller with respect to the division or divisions within the office of the comptroller with primary responsibility for state administration of property taxation and state oversight of appraisal districts. The advisory boa…
Tex. Tax Code § 5.03
POWERS AND DUTIES GENERALLY
(a) The comptroller shall adopt rules establishing minimum standards for the administration and operation of an appraisal district. The minimum standards may vary according to the number of parcels and the kinds of property the district is responsible for appraising. (b) The comptroller may require from each district e…
Tex. Tax Code § 5.04
TRAINING AND EDUCATION OF APPRAISERS
(a) The comptroller shall enter into a memorandum of understanding with the Texas Department of Licensing and Regulation or any successor agency responsible for certifying tax professionals in this state in setting standards for and approving curricula and materials for use in training and educating appraisers and asse…
Tex. Tax Code § 5.041
TRAINING OF APPRAISAL REVIEW BOARD MEMBERS
(a) The comptroller shall: (1) approve curricula and provide materials for use in training and educating members of an appraisal review board; (2) supervise a comprehensive course for training and education of appraisal review board members and issue certificates indicating course completion; (3) make all materials for…
Tex. Tax Code § 5.042
REQUIRED TRAINING FOR CHIEF APPRAISERS
(a) Except as provided by this section, a person may not serve as a chief appraiser for an appraisal district unless the person has completed the course of training prescribed by Section 1151.164, Occupations Code. (b) A person may serve in a temporary, provisional, or interim capacity as chief appraiser for a period o…
Tex. Tax Code § 5.043
TRAINING OF ARBITRATORS
(a) This section applies only to persons who have agreed to serve as arbitrators under Chapter 41A. (b) The comptroller shall: (1) approve curricula and provide an arbitration manual and other materials for use in training and educating arbitrators; (2) make all materials for use in training and educating arbitrators f…
Tex. Tax Code § 5.044
TRAINING OF APPRAISAL DISTRICT BOARD OF DIRECTORS MEMBERS IN POPULOUS COUNTIES
(a) This section applies only to an appraisal district established in a county with a population of 75,000 or more. (b) A member of an appraisal district board of directors shall successfully complete a training program prescribed by this section before each anniversary of the date the member takes office. (c) The trai…
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