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 5. State 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
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- 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
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