TEXAS PROPERTY TAX CODE -2019 EDITION

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2 29856) ForewordDear Fellow Texan: Te 2019 EDITION of the TEXAS PROPERTY Tax code is now available. Tis publication is a valuable tool for PROPERTY tax professionals and the public to be informed about PROPERTY tax administration. In our continued efort to make the information from our ofce more accessible, we provide the PROPERTY Tax code on our website at You may order a hard copy by completing a form at gov/ You may contact us at or 800-252-9121 or write to us at TEXAS Comptroller of Public Accounts, PROPERTY Tax Assistance Division, Box 13528, Austin, TEXAS 78711-3528. I hope this information is helpful. Sincerely, Glenn Hegar Sincerely, TABLE OF CONTENTS PAGE Table of Amendments .. vii PROPERTY TAX code Title 1. PROPERTY Tax code Subtitle A. General Provisions Chapter 1. General Provisions, to .. 1 Chapters 2 to 4. [Reserved for expansion] .. 20 Subtitle B. PROPERTY Tax Administration Chapter 5.

3 State Administration, to .. 20 Chapter 6. Local Administration Subchapter A. Appraisal Districts, to .. 33 Subchapter B. Assessors and Collectors, to .. 51 Subchapter C. Appraisal Review Board, to .. 58 Chapters 7 to 10. [Reserved for expansion] .. 64 Subtitle C. Taxable PROPERTY and Exemptions Chapter 11. Taxable PROPERTY and Exemptions Subchapter A. Taxable PROPERTY , to .. 65 Subchapter B. Exemptions, to .. 69 Subchapter C. Administration of Exemptions, to .. 134 Chapters 12 to 20. [Reserved for expansion] .. 150 Subtitle D. Appraisal and Assessment Chapter 21. Taxable Situs, to .. 150 Chapter 22. Renditions and Other Reports Subchapter A. Information from Taxpayer, to .. 161 Subchapter B. Requirements and Procedures, to .. 165 Subchapter C. Other Reports, .. 170 Chapter 23. Appraisal Methods and Procedures Subchapter A.

4 Appraisals Generally, to .. 172 Subchapter B. Special Appraisal Provisions, to .. 179 Subchapter C. Land Designated for Agricultural Use, to .. 207 Subchapter D. Appraisal of Agricultural Land, to .. 213 Subchapter E. Appraisal of Timber Land, to .. 229 Subchapter F. Appraisal of Recreational, Park, and Scenic Land, to .. 233 Subchapter G. Appraisal of Public Access Airport PROPERTY , to .. 236 Subchapter H. Appraisal of Restricted-use Timber Land, to .. 239 Chapter 24. Central Appraisal Subchapter A. Transportation Business Intangibles [Repealed] .. 242 Subchapter B. Railroad Rolling Stock, to .. 244 Chapter 25. Local Appraisal, to .. 246 Chapter 26. Assessment, to .. 280 Chapters 27 to 30. [Reserved for expansion] .. 324 Subtitle E. Collections and Delinquency Chapter 31. Collections, to .. 324 Chapter 32. Tax Liens and Personal Liability, to.

5 345 Chapter A. General Provisions, to .. 369 Subchapter B. Seizure of Personal PROPERTY , to .. 385 Subchapter C. Delinquent Tax Suits, to .. 388 Subchapter D. Tax Masters, to .. 410 Subchapter E. Seizure of Real PROPERTY , to .. 414 Chapter 34. Tax Sales and Redemption Subchapter A. Tax Sales, to .. 418 Subchapter B. Redemption, to .. 439 Chapters 35 to 40. [Reserved for expansion] .. 444v vi TABLE OF CONTENTS PAGE Subtitle F. Remedies Chapter 41. Local Review Subchapter A. Review of Appraisal Records by Appraisal Review Board, to .. 445 Subchapter B. Equalization by Commissioners Court [Repealed] .. 452 Subchapter C. Taxpayer Protest, to .. 453 Subchapter D. Administrative Provisions, to .. 488 Chapter 41A. Appeal Through Binding Arbitration, to .. 492 Chapter 42. Judicial Review Subchapter A. In General, to.

6 499 Subchapter B. Review by District Court, to .. 526 Subchapter C. Postappeal Administrative Procedures, to .. 554 Chapter 43. Suit Against Appraisal Office, to .. 558 Chapters 44 to 100. [Reserved for expansion] .. 559 Title 3. Local Taxation Subtitle B. Special PROPERTY Tax Provisions Chapter 311. Tax Increment Financing Act, to .. 561 Chapter 312. PROPERTY Redevelopment and Tax Abatement Act Subchapter A. General Provisions, to .. 580 Subchapter B. Tax Abatement in Municipal Reinvestment Zone, to .. 583 Subchapter C. Tax Abatement in County Reinvestment Zone, to .. 590 Subchapter D. County Development Districts [Renumbered] .. 592 Chapter 313. TEXAS Economic Development Act Subchapter A. General Provisions, to .. 595 Subchapter B. Limitation on Appraised Value of Certain PROPERTY Used to Create Jobs, to .. 597 Subchapter C. Limitation on Appraised Value of PROPERTY in Strategic Investment Area or Certain Rural School Districts, to.

7 607 Subchapter D. School Tax Credits [Repealed] .. 608 Subchapter E. Availability of Tax Credit After Program Expires or is Repealed, .. 609 Chapter 320. Miscellaneous Provisions, .. 609 Index .. I-1 TABLE OF AMENDMENTS Section Effect Chapter Tax code Amended 663 Added 944 Amended 944 Added 448 Amended 753 Amended 944 Added 944 Added 944 Amended 944 Added 944 Amended 944 Added 663 Amended 944 Amended 944 Amended 944 Amended 467 Amended 490 Amended 944 Amended 944 Added 944 Amended 944 Amended 944 Added 944 Amended 944 Added 944 Amended 802 Amended 944 Amended 944 Amended 944 Amended 944 Amended 944 Added 944 Amended 457 Amended 663 Amended 422 Added 459 Amended 370 Amended 944 Amended 570 Amended 663 Amended 1284 Amended 663 Added 1034 Amended 663 Amended 459 Amended 1034 Amended 459 Amended 469 Amended 663 Amended 1034 Amended 448 Amended 448 Amended 944 Amended 1034 Added 663 Amended 943 Section Effect Chapter Amended 943 Amended 785 Amended 944 Amended 944 Amended 1284

8 Amended 944 Amended 24 Amended 12 Amended 12 Added 101 Amended 360 Renumbered 467 Added 101 Amended 1361 Amended 43 Amended 1361 Added 43 Amended 43 Added 43 Amended 467 Amended 415 Amended 1213 Amended 469 Amended 633 Amended 1245 Amended 518 Amended 672 Amended 944 Amended 944 Added 944 Added 944 Amended 943 Amended 1102 Amended 944 Amended 714 Amended 560 Amended 944 Amended 1034 Amended 944 Added 944 Amended 944 Amended 301 Amended 944 Amended 944 Amended 944 Amended 944 Added 944 Added 944 Amended 944 Amended 944 Amended 944 Amended 944 Amended 944 Added 944 Added 944 Added 944 Amended 944 vii TABLE OF AMENDMENTS viii Section Effect Chapter Amended 944 Added 944 Amended 943 Amended 944 Amended 943 Amended 674 Amended 448 Amended 448 Amended 448 Added 943 Amended 944 Added 944 Added 944 Amended 788 Amended 944 Amended 788 Amended 482 Amended 663 Amended 663 Amended 944 Amended 293 Amended 1075 Amended 1345 Amended 1034 Amended 944 Amended 1034 Amended 1284 Amended 944 Amended 1034 Amended 944 Amended 753 Section Effect Chapter Amended 944 Amended 944 Amended 699 Amended 944 Amended 944 Amended 944 Amended 944 Amended 47 Amended 659 Amended 944 Amended 47 Amended 944 Amended 944 Amended 944 Amended 944 Amended 944 Amended 157 Added 944 Amended 944 Added 157 Amended 252 Amended 943 Amended 943 Amended 1155 Amended 1155 Amended 1155 Amended 1155 Amended 943 Amended 943 Added 1155 Amended 943 TEXAS PROPERTY TAX code TAX code TITLE 1 PROPERTY TAX code SUBTITLE A GENERAL PROVISIONS CHAPTER 1 General Provisions Section Short Title.

9 Applicability of Title. Construction of Title. Definitions. Reference to Certain Terms in Law. [Effec-tive January 1, 2020] City Fiscal Year. Effect of Weekend or Holiday. Delivery of Notice. Delivery of Refund. Timeliness of Action by Mail or Common or Contract Carrier. Section Communication in Electronic Format. Delivery of Certain Notices by E-Mail. [Ef-fective January 1, 2020] Availability of Forms. Rolls in Electronic Data-Processing Records. Communications to Fiduciary. Representation of PROPERTY Owner. Median Level of Appraisal. Master for Tax Suits [Renumbered]. [Blank]. Appraisers for Taxing Units Prohibited. Sec. Short Title. This title may be cited as the PROPERTY Tax code . HISTORY: Enacted by Acts 1979, 66th Leg., ch. 841 ( 621), 1, effective January 1, 1982. NOTES TO DECISIONS TAX LAW State & Local Taxes Real PROPERTY Tax Assessment & Valuation General Overview.

10 In the tenants action against the appraisal district challenging the assessments of improvements they made on their leased tracts, summary judgment in favor of the tenants was improper as the lease agreements showed that tenants owned the improvements on the leased tracts, for purposes of Tex. Tax code Ann. , until their leases expired. Dallas Cent. Appraisal Dist. v. Mission Aire IV, , 279 471, 2009 Tex. App. LEXIS 1714 (Tex. App. Dallas Mar. 11, 2009, no pet.).Sec. Applicability of Title. This title applies to a taxing unit that is created by or pursuant to any general, special, or local law enacted before or after the enactment of this title unless a law enacted after enactment of this title by or pursuant to which the taxing unit is created expressly provides that this title does not apply. This title supersedes any provision of a municipal charter or ordinance relating to PROPERTY taxation.