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.

 

Table of Contents

Title 1. Property Tax Code

Subtitle A. General Provisions

Subtitle B. Property Tax Administration

Chapter 6. Local Administration

Subtitle C. Taxable Property and Exemptions

Chapter 11. Taxable Property and Exemptions

Subtitle D. Appraisal and Assessment

Chapter 22. Renditions and Other Reports

Chapter 23. Appraisal Methods and Procedures

Chapter 24. Central Appraisal

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

Chapter 34. Tax Sales and Redemption

Subtitle F. Remedies

Chapter 41. Local Review

Chapter 41A. Appeal through Binding Arbitration

Chapter 42. Judicial Review

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

Chapter 313. Texas Economic Development Act

Chapter 320. Miscellaneous Provisions