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.

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.

The state of Texas property tax code outlines the guidelines used for property assessments, exemptions, valuation methods, tax rates, and appeal procedures across Texas. Reviewing these provisions can help property owners better understand how taxable value is determined and how different property tax rules may apply to residential, commercial, and business properties.

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