yourstate.us
Home / Texas / Tax Code
Tex. Tax Code § 302.001

PROPERTY TAXES AUTHORIZED; PURPOSES

Texas · Texas Tax Code · Status: effective

Taxation
Get this as JSONEmbed this
Cite this
Citation
Tex. Tax Code § 302.001, PROPERTY TAXES AUTHORIZED; PURPOSES, Texas, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/575873
Permanent ID
ys:prov:575873@1
SHA-256
0cefc24f461da16a1472627be464989b38400fac513f6c3f1ca4aa46189cf598

The hash is SHA-256 of this version's text, with every run of whitespace collapsed to a single space and the ends trimmed. The ID always leads back here, and checking it says whether the text you cited is still the current version.

Full text

(a) A Type A general-law municipality may levy property taxes for current expenses, for the construction or purchase of public buildings, water works, sewers, and other permanent improvements in the municipality, including municipal schools and school sites, and for the construction and improvement of municipal roads, streets, and bridges in the municipality. (b) A Type B general-law municipality may levy property taxes at an annual rate not to exceed 25 cents for each $100 of property valuation. (c) A home-rule municipality may levy special or general property taxes for lawful purposes.