TITLE 1. PROPERTY TAX CODE

SUBTITLE A. GENERAL PROVISIONS

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.

Sec. 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 notice to the property owner, the person designated under Section 1.111(f) to receive the notice for the property owner, if that section applies, or, if appropriate, the property owner’s agent at the agent’s address according to the most recent record in the possession of the official or agency. However, if a property owner files a written request with the appraisal district that notices be sent to a particular address, the official or agency shall send the notice to the address stated in the request.

(c) A notice permitted to be delivered by first-class mail by this section is presumed delivered when it is deposited in the mail. This presumption is rebuttable when evidence of failure to receive notice is provided.

(d) A notice required by Section 11.43(q), 11.45(d), 23.44(d), 23.46(c) or (f), 23.54(e), 23.541(c), 23.55(e), 23.551(a), 23.57(d), 23.76(e), 23.79(d), or 23.85(d) must be sent by certified mail. A notice required by Section 25.23(c) pertaining to property that was not on the appraisal roll in a prior year because it was omitted from the roll must be sent by certified mail.

Acts 1979, 66th Leg., p. 2220, ch. 841, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1983, 68th Leg., p. 4947, ch. 885, Sec. 1, eff. Jan. 1, 1984; Acts 1989, 71st Leg., ch. 796, Sec. 1, eff. Sept. 1, 1989; Acts 1997, 75th Leg., ch. 1039, Sec. 1, eff. Jan. 1, 1998; Acts 1999, 76th Leg., ch. 441, Sec. 1, eff. Sept. 1, 1999.

Amended by:

Acts 2005, 79th Leg., Ch. 1126 (H.B. 2491), Sec. 1, eff. September 1, 2005.

Acts 2011, 82nd Leg., R.S., Ch. 483 (H.B. 843), Sec. 1, eff. January 1, 2012.

Acts 2013, 83rd Leg., R.S., Ch. 230 (H.B. 242), Sec. 1, eff. January 1, 2014.

Acts 2015, 84th Leg., R.S., Ch. 352 (H.B. 1464), Sec. 1, eff. September 1, 2015.

Acts 2015, 84th Leg., R.S., Ch. 531 (H.B. 1463), Sec. 1, eff. September 1, 2015.

Acts 2019, 86th Leg., R.S., Ch. 944 (S.B. 2), Sec. 3, eff. January 1, 2020.

Acts 2023, 88th Leg., R.S., Ch. 680 (H.B. 1228), Sec. 1, eff. January 1, 2024.

Acts 2025, 89th Leg., R.S., Ch. 386 (H.B. 1533), Sec. 1, eff. September 1, 2025.

Cross References:

Electronic communication, see Sec. 1.085.

Notice of new application for exemption, see Sec. 11.43(c).

Notice cancelling exemption, see Sec. 11.43(h).

Notice of annual exemption application, see Sec. 11.44(a).

Notice of modification or denial of exemption, see Sec. 11.45(d).

Notice of decision on report of decreased value, see Sec. 22.03(c).

Notice of annual application for agricultural land, see Sec. 23.43(e).

Notice of denial of agricultural land, see Sec. 23.44(d).

Notice of new application for open-space land, see Sec. 23.54(e).

Notice of denial of open-space land, see Sec. 23.57(d).

Notice of penalty for failure of property owner to notify chief appraiser that open-space land no longer qualifies for special appraisal, see Sec. 23.54(i).

Notice to file a new application for timber land, see Sec. 23.75(e).

Notice of penalty for failure of property owner to notify chief appraiser that timber land no longer qualifies for special appraisal, see Sec. 23.75(i).

Notice of denial of timber land appraisal, see Sec. 23.79(d).

Notice of penalty for late application for timber land, see Sec. 23.751(c).

Notice of new application for recreation, park, and scenic land, see Sec. 23.84(c).

Notice of denial of recreation, park, and scenic land appraisal, see Sec. 23.85(d).

Notice of penalty for violating deed restriction of recreational, park, and scenic land, see Sec. 23.87(b).

Notice of new application for public access airport property, see Sec. 23.94(c).

Notice of denial of application for public access airport property appraisal, see Sec. 23.95(d).

Notice of penalty for violating deed restriction for public access airport property, see Sec. 23.97(b).

Notice of transportation business intangible value appraisal, see Sec. 24.09.

Notice of the qualification or cancellation of separate taxation of improvements, see Sec. 25.08(d).

Notice of qualification of standing timber for separate taxation, see Sec. 25.10(d).

Notice of qualification or cancellation of separate taxation for undivided interests, see Sec. 25.11(c).

Notice of appraised value, see Sec. 25.19.

Notice to property owner of a change in appraisal records, see Sec. 41.11(a).

Protest of failure to give notice, see Sec. 41.411.

Notice of protest hearing, see Sec. 41.46.

Notice of additional penalty for delinquent taxes, see Sec. 33.07(d).

These codes affect property owners across the state, in both larger and smaller cities including:

• Haslet
• Willis
• Highland Village
• Westworth
• Blue Mound
• Surfside Beach
• Celina
• High Island
• Oak Point
• Coupland
• Kendleton
• Weston
• Fairview
• Allen
• Nevada
• Helotes
• Texas City
• Pantego
• Taylor
• Fairchilds

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

• Office warehouse
• Vacant land
• Convenience store
• Community shopping center
• Nursing home
• Single-tenant retail
• Research and development
• Discount store
• Strip shopping center
• Auto salvage yard

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

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