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Texas Property Tax Code 2017

The Texas Property Tax Code available on this website are current through the Regular Session of the 84th Legislature, June 2017. The Texas Constitution is current through the amendments approved by voters in November 2015.

The Texas Property Tax Code (TPTC) contains statutes 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.

Visit our Texas Property Tax Code Explained page for clarification and explanation of certain tax code sections.

Title 1. Property Tax Code
Subtitle A. General Provisions
Chapter 1. General Provisions
Subtitle B. Property Tax Administration
Chapter 5. State Administration
Chapter 6. Local Administration
Subchapter A. Taxable Property
Subchapter B. Assessors and Collectors
Subchapter C. Appraisal Districts
Subtitle C. Taxable Property and Exemptions
Chapter 11. Taxable Property and Exemptions
Subchapter A. Taxable Property
Subchapter B. Exemptions
Subchapter C. Administration of Exemptions
Subtitle D. Appraisal and Assessment
Chapter 21. Taxable Situs
Chapter 22. Renditions and Other Reports
Subchapter A. Information from Taxpayer
Subchapter B. Requirements and Procedures
Subchapter C. Other Reports
Chapter 23. Appraisal Methods and Procedures
Subchapter A. Appraisals Generally
Subchapter B. Special Appraisal Provisions
Subchapter C. Land Designated for Agricultural Use
Subchapter D. Appraisal of Agricultural Land
Subchapter E. Appraisal of Timber Land
Subchapter F. Appraisal of Recreational, Park and Scenic Land
Subchapter G. Appraisal of Public Access Airport Property
Subchapter H. Appraisal of Restricted-Use Timber Land
Chapter 24. Central Appraisal
Subchapter B. Railroad Rolling Stock
Chapter 25. Local Appraisal
Chapter 26. Assessment
Subtitle E. Collections and Delinquency
Chapter 31. Collections
Chapter 32. Tax Liens and Personal Liability
Chapter 33. Delinquency
Subchapter A. General Provisions
Subchapter B. Seizure of Personal Property
Subchapter C. Delinquent Tax Suits
Subchapter D. Tax Masters
Subchapter E. Seizure of Real Property
Chapter 34. Tax Sales and Redemption
Subchapter A. Tax Sales
Subchapter B. Redemption
Subtitle F. Remedies
Chapter 41. Local Review
Subchapter A. Review of Appraisal Records by Appraisal Review Board
Subchapter C. Taxpayer Protest
Subchapter D. Administrative Provisions
Chapter 41A. Appeal through Binding Arbitration
Chapter 42. Judicial Review
Subchapter A. In General
Subchapter B. Review by District Court
Subchapter C. Postappeal Administrative Procedures
Chapter 43. Suit Against Appraisal Office
Title 3. Local Taxation
Subtitle B. Special Property Tax Provisions
Chapter 311. Tax Increment Financing Act
Chapter 312. Property Redevelopment and Tax Abatement Act
Subchapter A. General Provisions
Subchapter B. Tax Abatement in Municipal Reinvestment Zone
Subchapter C. Tax Abatement in a County Reinvestment Zone
Chapter 313. Texas Economic Development Act
Subchapter A. General Provisions
Subchapter B. Limitation on Appraised Value of Certain Property Used to Create Jobs
Subchapter C. Limitation on Appraised Value of Property In Certain Rural School Districts
Subchapter E. Availability of Tax Credits After Program Expires
Chapter 320. Miscellaneous Provisions

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