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Texas Property Tax Code 2023

The statutes available on this website are current through the 88th 4th Called Legislative Session, 2023. 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.

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

Table of Contents

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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