Texas Property Tax Code
2006 Edition
Texas Comptroller of Public Accounts
The Texas Property Tax Code (TPTC) contains statues 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.
Articles on appealing your property taxes and obtaining exemptions are available in this site. This and the preceding paragraph were prepared by O’Connor & Associates and the Texas Property Tax Code is determined by the legislature and compiled by the Texas Comptroller.
Note: Please follow the links at the beginning or end of this chapter to return to either the previous chapter or to proceed to the next chapter or to the Table or Contents.
Chapter 313D | Table of Contents | Chapter 320 Title 3. Local Taxation
Subtitle B. Special Property Tax Provisions
Chapter 313. Texas Economic Development Act
Subchapter E. Availability of Tax Credit After Program Expires.
Sec. 313.171. Saving Provisions.
(a) A limitation on appraised value approved under Subchapter B or C before the expiration of that subchapter continues in effect according to that subchapter as that subchapter existed immediately before its expiration, and that law is continued in effect for purposes of the limitation on appraised value.
(b) The expiration of Subchapter D does not affect a property owner's entitlement to a tax credit granted under Subchapter D if the property owner qualified for the tax credit before the expiration of Subchapter D.
Added by 2001 Tex. Laws, p. 5069, ch. 1505, Sec. 1.
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Chapter 313D | Table of Contents | Chapter 320
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