TEXAS PROPERTY TAX CODE - Hidalgo County AD

1 TEXAS . PROPERTY . TAX code . 2017 EDITION. QUESTIONS ABOUT THIS PUBLICATION? For CUSTOMER SERVICE ASSISTANCE concerning replacement pages, shipments, billing, reprint permission, or other matters, please contact Customer Support at our self-service portal available 24/7 at or call us at 800-833-9844. For EDITORIAL content questions concerning this publication, email: For information on other LEXISNEXIS MATTHEW BENDER publications, please call us at 800-223-1940. or visit our online bookstore at 2017 Matthew Bender & Company, Inc., a member of the LexisNexis Group. All rights reserved. LexisNexis and the Knowledge Burst logo are registered trademarks, and Michie is a trademark of Reed Elsevier Properties Inc., used under license. Matthew Bender is a registered trademark of Matthew Bender Properties Inc. Matthew Bender & Company, Inc. Editorial Offices 701 E.

2 Water Street Charlottesville, VA 22902. 800-446-3410. Product Number 2985612. (Pub. 29856). Foreword Dear Fellow Texan: The 2017 edition of the TEXAS PROPERTY Tax code is now available. This publication is a valuable tool for PROPERTY tax professionals and the public to be informed about PROPERTY tax administration. In our continued effort to make the information from our office 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 1-800-252-9121 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 Page: 1 Job Path: @psc3913/cville_data2/stcodes/tx/propert y_tax_code/qtxproptax Date: 10/19/17 Time: 7:44:39. TABLE OF CONTENTS.

3 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] .. 7. Subtitle B. PROPERTY Tax Administration Chapter 5. State Administration, to .. 8. Chapter 6. Local Administration Subchapter A. Appraisal Districts, to .. 16. Subchapter B. Assessors and Collectors, to .. 28. Subchapter C. Appraisal Review Board, to .. 32. Chapters 7 to 10. [Reserved for expansion] .. 37. Subtitle C. Taxable PROPERTY and Exemptions Chapter 11. Taxable PROPERTY and Exemptions Subchapter A. Taxable PROPERTY , to .. 37. Subchapter B. Exemptions, to .. 38. Subchapter C. Administration of Exemptions, to .. 85. Chapters 12 to 20. [Reserved for expansion] .. 98. Subtitle D. Appraisal and Assessment Chapter 21. Taxable Situs, to .. 100. Chapter 22.

4 Renditions and Other Reports Subchapter A. Information from Taxpayer, to .. 105. Subchapter B. Requirements and Procedures, to .. 108. Subchapter C. Other Reports, .. 112. Chapter 23. Appraisal Methods and Procedures Subchapter A. Appraisals Generally, to .. 112. Subchapter B. Special Appraisal Provisions, to .. 115. Subchapter C. Land Designated for Agricultural Use, to .. 138. Subchapter D. Appraisal of Agricultural Land, to .. 143. Subchapter E. Appraisal of Timber Land, to .. 152. Subchapter F. Appraisal of Recreational, Park, and Scenic Land, to .. 155. Subchapter G. Appraisal of Public Access Airport PROPERTY , to .. 158. Subchapter H. Appraisal of Restricted-use Timber Land, to .. 160. Chapter 24. Central Appraisal Subchapter A. Transportation Business Intangibles [Repealed] .. 163. Subchapter B. Railroad Rolling Stock, to .. 165. Chapter 25.

5 Local Appraisal, to .. 167. Chapter 26. Assessment, to .. 183. Chapters 27 to 30. [Reserved for expansion] .. 205. Subtitle E. Collections and Delinquency Chapter 31. Collections, to .. 206. Chapter 32. Tax Liens and Personal Liability, to .. 222. Chapter 33. Delinquency Subchapter A. General Provisions, to .. 228. Subchapter B. Seizure of Personal PROPERTY , to .. 235. Subchapter C. Delinquent Tax Suits, to .. 237. Subchapter D. Tax Masters, to .. 246. Subchapter E. Seizure of Real PROPERTY , to .. 248. Chapter 34. Tax Sales and Redemption Subchapter A. Tax Sales, to .. 251. Subchapter B. Redemption, to .. 260. Chapters 35 to 40. [Reserved for expansion] .. 263. Subtitle F. Remedies v Page: 2 Job Path: @psc3913/cville_data2/stcodes/tx/propert y_tax_code/qtxproptax Date: 10/19/17 Time: 7:44:39. TABLE OF CONTENTS vi PAGE. Chapter 41. Local Review Subchapter A.

6 Review of Appraisal Records by Appraisal Review Board, to .. 263. Subchapter B. Equalization by Commissioners Court [Repealed] .. 266. Subchapter C. Taxpayer Protest, to .. 267. Subchapter D. Administrative Provisions, to .. 277. Chapter 41A. Appeal Through Binding Arbitration, to .. 281. Chapter 42. Judicial Review Subchapter A. In General, to .. 286. Subchapter B. Review by District Court, to .. 289. Subchapter C. Postappeal Administrative Procedures, to .. 295. Chapter 43. Suit Against Appraisal Office, to .. 297. Chapters 44 to 100. [Reserved for expansion] .. 297. Title 3. Local Taxation Subtitle B. Special PROPERTY Tax Provisions Chapter 311. Tax Increment Financing Act, to .. 298. Chapter 312. PROPERTY Redevelopment and Tax Abatement Act Subchapter A. General Provisions, to .. 314. Subchapter B. Tax Abatement in Municipal Reinvestment Zone, to.

7 317. Subchapter C. Tax Abatement in County Reinvestment Zone, to .. 322. Subchapter D. County Development Districts [Renumbered] .. 324. Chapter 313. TEXAS Economic Development Act Subchapter A. General Provisions, to .. 327. Subchapter B. Limitation on Appraised Value of Certain PROPERTY Used to Create Jobs, to .. 329. Subchapter C. Limitation on Appraised Value of PROPERTY in Strategic Investment Area or Certain Rural School Districts, to .. 339. Subchapter D. School Tax Credits [Repealed] .. 340. Subchapter E. Availability of Tax Credit After Program Expires or is Repealed, .. 341. Chapter 320. Miscellaneous Provisions, .. 341. Index .. I-1. Page: 3 Job Path: @psc3913/cville_data2/stcodes/tx/propert y_tax_code/qtxproptax Date: 10/19/17 Time: 7:44:39. TABLE OF AMENDMENTS. Section Effect Chapter Section Effect Chapter Amended 190. Tax code Amended 408.

8 Amended 408. Amended 65. Amended 28. Amended 768. Amended 893. Amended 939. Amended 1131. New 511 Amended 511. Amended 1123 Amended 511. Amended 280 Amended 172. Amended 963 Amended 725. Amended 511 Amended 725. Amended 130 New 768. Amended 511 Amended 768. Amended 239 Amended 408. Amended 511 Amended 18. Amended 408 Amended 1131. Amended 239 Amended 368. Amended 357 Amended 133. Amended 357 Amended 133. Amended 357 Amended 357. Amended 89 Amended 332. Amended 408 Amended 357. Amended 533 Amended 80. Amended 23 Amended 744. New 83 Amended 939. New 44 Amended 570. New 365 Amended 570. Amended 533 Amended 570. Amended 23 Amended 744. Amended 41 Amended 744. Amended 193 New 600. Amended 1145 New 324. Amended 1006 Amended 444. Amended 34. vii TEXAS PROPERTY TAX code . TAX code . TITLE 1. PROPERTY TAX code . Subtitle A. General Provisions B. PROPERTY Tax Administration C.

9 Taxable PROPERTY and Exemptions D. Appraisal and Assessment E. Collections and Delinquency F. Remedies SUBTITLE A. GENERAL PROVISIONS. Chapter 1. General Provisions 2 to 4. [Reserved for expansion]. CHAPTER 1. General Provisions Section Section Short Title. Communication in Electronic Format. Applicability of Title. Availability of Forms. Construction of Title. Rolls in Electronic Data-Processing Records. De nitions. Communications to Fiduciary. City Fiscal Year. Representation of PROPERTY Owner. Effect of Weekend or Holiday. Median Level of Appraisal. Delivery of Notice. Master for Tax Suits [Renumbered]. Timeliness of Action by Mail or Common or Contract [Blank]. Carrier. 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.

10 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. Nothing in this title invalidates or restricts the right of voters to utilize municipal-level initiative and referendum to set a tax rate, level of spending, or limitation on tax increase for that municipality. HISTORY: Enacted by Acts 1979, 66th Leg., ch. 841 ( 621), 1, effective January 1, 1982; am. Acts 1981, 67th Leg., 1st , ch. 13 ( 30), 1, effective January 1, 1982. Sec. Construction of Title. The code Construction Act (Chapter 311, Government code ) applies to the construction of each provision of this title except as otherwise expressly provided by this title.