TITLE 1. PROPERTY TAX CODE

SUBTITLE B. PROPERTY TAX ADMINISTRATION

CHAPTER 5. STATE ADMINISTRATION

Texas Property Tax Code 2023 Edition: The Texas Property Tax Code available on this website are current through the 89th Regular Legislative Session, 2025. The constitutional provisions found on this website are current through the amendments approved by voters in November 2023.

Property Owner Rights Discussed in Pamphelt Published by Texas Comptroller; Available Free

Property owner rights are discussed in a publication prepared by the Texas comptroller and published electronically. It is available at no cost. Owners are advised of their options to reduce their property taxes or correct the records. Owners are given insights on how to prepare and present a protest.

Sec. 5.06.

The comptroller shall prepare and electronically publish a pamphlet that:

(1) explains the remedies available to a dissatisfied taxpayer and the procedures to be followed in seeking remedial action;

(2) describes the functions of a taxpayer liaison officer appointed under Section 6.052 for an appraisal district with a population of more than 120,000; and

(3) provides advice on preparing and presenting a protest under Chapter 41.

Acts 1979, 66th Leg., p. 2222, ch. 841, Sec. 1, eff. Jan. 1, 1980. Amended by Acts 1989, 71st Leg., ch. 384, Sec. 7, eff. Sept. 1, 1989; Acts 1991, 72nd Leg., 2nd C.S., ch. 6, Sec. 4, eff. Sept. 1, 1991.
Amended by:
Acts 2011, 82nd Leg., 1st C.S., Ch. 4 (S.B. 1), Sec. 17.03, eff. September 28, 2011.

Acts 2023, 88th Leg., R.S., Ch. 312 (H.B. 1285), Sec. 1, eff. January 1, 2024.

Cross References:
Comptroller materials available to the public, see Sec. 5.05(c).
Protests of railroad rolling stock appraisals, see Sec. 24.35.
Omitted property subject to protest, see Sec. 24.40.
Procedures for filing, hearing, and determination of protest, see Secs. 41.41 – 41.47.
These codes affect property owners across the state, in both larger and smaller counties including:

• Dallas County
• Bexar County
• Galveston County
• Harris County
• Tarrant County
• Denton County
• Collin County
• Hidalgo County
• Chambers County
• Panola County
• Dawson County
• Rusk County
• McLennan County
• Hays County
• Smith County
• Comanche County
• Calhoun County

The Texas Property Tax Code applies to all property types in Texas including:

• Convenience store
• Office warehouse
• Tennis club
• Motel
• Fast food restaurant
• Cold storage facility
• Auto dealer
• Health spa
• Truck stop
• Funeral home

O’Connor & Associates offers property tax services to all property owners of all land uses across Texas.

Sign up to have O’Connor & Associates protest your commercial or residential property taxes.
You pay NOTHING unless we reduce your taxes!