TAX CODE
TITLE 1. PROPERTY TAX CODE
SUBTITLE A. GENERAL PROVISIONS
CHAPTER 1. GENERAL PROVISIONS
§ 1.01. SHORT TITLE. This title may be cited as the
Property Tax Code.
Acts 1979, 66th Leg., p. 2218, ch. 841, § 1, eff. Jan. 1, 1982.
§ 1.02. 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.
Acts 1979, 66th Leg., p. 2218, ch. 841, § 1, eff. Jan. 1, 1982.
Amended by Acts 1981, 67th Leg., 1st C.S., p. 117, ch. 13, § 1,
eff. Jan. 1, 1982.
§ 1.03. 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.
Acts 1979, 66th Leg., p. 2218, ch. 841, § 1, eff. Jan. 1, 1982.
Amended by Acts 1985, 69th Leg., ch. 479, § 72, eff. Sept. 1,
1985.
§ 1.04. DEFINITIONS. In this title:
(1) "Property" means any matter or thing capable of
private ownership.
(2) "Real property" means:
(A) land;
(B) an improvement;
(C) a mine or quarry;
(D) a mineral in place;
(E) standing timber; or
(F) an estate or interest, other than a mortgage
or deed of trust creating a lien on property or an interest securing
payment or performance of an obligation, in a property enumerated
in Paragraphs (A) through (E) of this subdivision.
(3) "Improvement" means:
(A) a building, structure, fixture, or fence
erected on or affixed to land;
(B) a transportable structure that is designed to
be occupied for residential or business purposes, whether or not it
is affixed to land, if the owner of the structure owns the land on
which it is located, unless the structure is unoccupied and held for
sale or normally is located at a particular place only temporarily;
or
(C) for purposes of an entity created under
Section 52, Article III, or Section 59, Article XVI, Texas
Constitution, the:
(i) subdivision of land by plat;
(ii) installation of water, sewer, or
drainage lines; or
(iii) paving of undeveloped land.
(4) "Personal property" means property that is not
real property.
(5) "Tangible personal property" means personal
property that can be seen, weighed, measured, felt, or otherwise
perceived by the senses, but does not include a document or other
perceptible object that constitutes evidence of a valuable
interest, claim, or right and has negligible or no intrinsic value.
(6) "Intangible personal property" means a claim,
interest (other than an interest in tangible property), right, or
other thing that has value but cannot be seen, felt, weighed,
measured, or otherwise perceived by the senses, although its
existence may be evidenced by a document. It includes a stock,
bond, note or account receivable, franchise, license or permit,
demand or time deposit, certificate of deposit, share account,
share certificate account, share deposit account, insurance
policy, annuity, pension, cause of action, contract, and goodwill.
(7) "Market value" means the price at which a property
would transfer for cash or its equivalent under prevailing market
conditions if:
(A) exposed for sale in the open market with a
reasonable time for the seller to find a purchaser;
(B) both the seller and the purchaser know of all
the uses and purposes to which the property is adapted and for which
it is capable of being used and of the enforceable restrictions on
its use; and
(C) both the seller and purchaser seek to
maximize their gains and neither is in a position to take advantage
of the exigencies of the other.
(8) "Appraised value" means the value determined as
provided by Chapter 23 of this code.
(9) "Assessed value" means, for the purposes of
assessment of property for taxation, the amount determined by
multiplying the appraised value by the applicable assessment ratio,
but, for the purposes of determining the debt limitation imposed by
Article III, Section 52, of the Texas Constitution, shall mean the
market value of the property recorded by the chief appraiser.
(10) "Taxable value" means the amount determined by
deducting from assessed value the amount of any applicable partial
exemption.
(11) "Partial exemption" means an exemption of part of
the value of taxable property.
(12) "Taxing unit" means a county, an incorporated
city or town (including a home-rule city), a school district, a
special district or authority (including a junior college district,
a hospital district, a district created by or pursuant to the Water
Code, a mosquito control district, a fire prevention district, or a
noxious weed control district), or any other political unit of this
state, whether created by or pursuant to the constitution or a
local, special, or general law, that is authorized to impose and is
imposing ad valorem taxes on property even if the governing body of
another political unit determines the tax rate for the unit or
otherwise governs its affairs.
(13) "Tax year" means the calendar year.
(14) "Assessor" means the officer or employee
responsible for assessing property taxes as provided by Chapter 26
of this code for a taxing unit by whatever title he is designated.
(15) "Collector" means the officer or employee
responsible for collecting property taxes for a taxing unit by
whatever title he is designated.
(16) "Possessory interest" means an interest that
exists as a result of possession or exclusive use or a right to
possession or exclusive use of a property and that is unaccompanied
by ownership of a fee simple or life estate in the property.
However, "possessory interest" does not include an interest,
whether of limited or indeterminate duration, that involves a right
to exhaust a portion of a real property.
(17) "Conservation and reclamation district" means a
district created under Article III, Section 52, or Article XVI,
Section 59, of the Texas Constitution, or under a statute enacted
under Article III, Section 52, or Article XVI, Section 59, of the
Texas Constitution.
(18) "Clerical error" means an error:
(A) that is or results from a mistake or failure
in writing, copying, transcribing, entering or retrieving computer
data, computing, or calculating; or
(B) that prevents an appraisal roll or a tax roll
from accurately reflecting a finding or determination made by the
chief appraiser, the appraisal review board, or the assessor;
however, "clerical error" does not include an error that is or
results from a mistake in judgment or reasoning in the making of the
finding or determination.
(19) "Comptroller" means the Comptroller of Public Accounts
of the State of Texas.
Acts 1979, 66th Leg., p. 2218, ch. 841, § 1, eff. Jan. 1, 1982.
Amended by Acts 1981, 67th Leg., 1st C.S., p. 118, ch. 13, § 2,
eff. Jan. 1, 1982; Acts 1987, 70th Leg., ch. 984, § 25, eff. June
19, 1987; Acts 1989, 71st Leg., ch. 1123, § 1, eff. Jan. 1, 1990;
Acts 1991, 72nd Leg., ch. 20, § 13, eff. Aug. 26, 1991; Acts
1991, 72nd Leg., ch. 393, § 1, eff. June 10, 1991; Acts 1991,
72nd Leg., ch. 843, § 6, eff. Sept. 1, 1991; Acts 1991, 72nd
Leg., 1st C.S., ch. 14, § 8.01(22), eff. Nov. 12, 1991; Acts
1993, 73rd Leg., ch. 347, § 4.04, eff. May 31, 1993; Acts 1997,
75th Leg., ch. 1070, § 52, eff. Sept. 1, 1997.
§ 1.05. CITY FISCAL YEAR. The governing body of a
home-rule city may establish by ordinance a fiscal year different
from that fixed in its charter if a different fiscal year is
desirable to adapt budgeting and other fiscal activities to the tax
cycle required by this title.
Acts 1979, 66th Leg., p. 2220, ch. 841, § 1, eff. Jan. 1, 1982.
§ 1.06. EFFECT OF WEEKEND OR HOLIDAY. If the last day
for the performance of an act is a Saturday, Sunday, or legal state
or national holiday, the act is timely if performed on the next
regular business day.
Acts 1979, 66th Leg., p. 2220, ch. 841, § 1, eff. Jan. 1, 1982.
§ 1.07. DELIVERY OF NOTICE. (a) An official or agency
required by this title to deliver a notice to a property owner may
deliver the notice by regular first-class mail, with postage
prepaid, unless this section or another provision of this title
requires a different method of delivery or the parties agree that
the notice must be delivered as provided by Section 1.085.
(b) The official or agency shall address the notice to the
property owner, the person designated under Section 1.111(f) to
receive the notice for the property owner, if that section applies,
or, if appropriate, the property owner's agent at his address
according to the most recent record in the possession of the
official or agency. However, if a property owner files a written
request that notices be sent to a particular address, the official
or agency shall send the notice to the address stated in the
request.
(c) A notice permitted to be delivered by first-class mail
by this section is presumed delivered when it is deposited in the
mail. This presumption is rebuttable when evidence of failure to
receive notice is provided.
(d) A notice required by Section 11.45(d), 23.44(d),
23.57(d), 23.79(d), or 23.85(d) must be sent by certified mail.
Acts 1979, 66th Leg., p. 2220, ch. 841, § 1, eff. Jan. 1, 1982.
Amended by Acts 1983, 68th Leg., p. 4947, ch. 885, § 1, eff. Jan.
1, 1984; Acts 1989, 71st Leg., ch. 796, § 1, eff. Sept. 1, 1989;
Acts 1997, 75th Leg., ch. 1039, § 1, eff. Jan. 1, 1998; Acts
1999, 76th Leg., ch. 441, § 1, eff. Sept. 1, 1999.
§ 1.08. TIMELINESS OF ACTION BY MAIL. When a property
owner is required by this title to make a payment or to file or
deliver a report, application, statement, or other document or
paper before a specified date, his action is timely if:
(1) it is sent by regular first-class mail, properly
addressed with postage prepaid; and
(2) it bears a post office cancellation mark of a date
earlier than the specified date and within the specified period or
the property owner furnishes satisfactory proof that it was
deposited in the mail before the specified date and within the
specified period.
Acts 1979, 66th Leg., p. 2220, ch. 841, § 1, eff. Jan. 1, 1982.
§ 1.085. COMMUNICATION IN ELECTRONIC
FORMAT. (a) Except as provided by Section 1.07(d), any notice,
rendition, application form, or completed application that is
required or permitted by this title to be delivered between a chief
appraiser and a property owner or between a chief appraiser and a
person designated by a property owner under Section 1.111(f) may be
delivered in an electronic format if the chief appraiser and the
property owner agree under this section.
Text of subsec. (b) effective until January 1, 2005
(b) An agreement between a chief appraiser and a property
owner must:
(1) be in writing;
(2) be signed by the chief appraiser and the property
owner; and
(3) specify:
(A) the medium of communication;
(B) the type of communication covered; and
(C) the means for protecting the security of a
communication.
Text of subsec. (b), as amended by Acts 2003, 78th Leg., ch. 984,
§ 1, effective January 1, 2005 (for counties with a population of
more than 500,000) or January 1, 2006 (for counties with a
population of 500,000 or less)
(b) An agreement between a chief appraiser and a property
owner must:
(1) be in writing;
(2) be signed by the chief appraiser and the property
owner; and
(3) specify:
(A) the medium of communication;
(B) the type of communication covered; and
(C) the means for protecting the security of a
communication and the e-mail address of the property owner and for
confirming delivery of the communication.
Text of subsec. (b), as amended by Acts 2003, 78th Leg., ch. 1173,
§ 1, effective January 1, 2005
(b) An agreement between a chief appraiser and a property
owner must:
(1) be in writing;
(2) be signed by the chief appraiser and the property
owner; and
(3) specify:
(A) the medium of communication;
(B) the type of communication covered;
(C) the means for protecting the security of a
communication;
(D) the means for confirming delivery of a
communication; and
(E) the electronic mail address of the property
owner or person designated to represent the property owner under
Section 1.111, as applicable.
(c) An agreement may address other matters.
(d) Unless otherwise provided by an agreement, the delivery
of any information in an electronic format is effective on receipt
by a chief appraiser, property owner, or person designated by a
property owner.
Text of subsec. (e) as added by Acts 2003, 78th Leg., ch. 984, §
1, effective January 1, 2005 (for counties with a population of more
than 500,000) or January 1, 2006 (for counties with a population of
500,000 or less)
(e) The comptroller by rule shall prescribe acceptable
media, formats, content, and methods for the exchange of electronic
information for notices required by Section 25.19 and may prescribe
acceptable media, formats, and methods for the exchange of
electronic information for other notices, renditions, and
applications. In an agreement entered into under this section, the
chief appraiser may select the medium, format, and method to be used
in the appraisal district from those prescribed by the comptroller.
Text of subsec. (e) as added by Acts 2003, 78th Leg., ch. 1173, §
1, effective January 1, 2005
(e) The comptroller by rule:
(1) shall prescribe acceptable media, formats,
content, and methods for the electronic transmission of notices
required by Section 25.19; and
(2) may prescribe acceptable media, formats, content,
and methods for the electronic transmission of other notices,
renditions, and applications.
Text of subsec. (f) as added by Acts 2003, 78th Leg., ch. 984, §
1, effective January 1, 2005 or January 1, 2006
(f) Notwithstanding the provisions of Subsection (a), if a
property owner having 25 or more accounts requests an agreement for
delivery of the notice required by Section 25.19 in an electronic
format, the chief appraiser shall enter into the agreement and
shall deliver the notice in the electronic medium, format, and
method prescribed by Subsection (e).
Text of subsec. (f) as added by Acts 2003, 78th Leg., ch. 1173, §
1, effective January 1, 2005
(f) In an agreement entered into under this section, a chief
appraiser may select the medium, format, content, and method to be
used by the appraisal district from among those prescribed by the
comptroller under Subsection (e).
Text of subsec. (g) effective January 1, 2005
(g) Notwithstanding Subsection (a), if a property owner
whose property is included in 25 or more accounts in the appraisal
records of the appraisal district requests the chief appraiser to
enter into an agreement for the delivery of the notice required by
Section 25.19 in an electronic format, the chief appraiser must
enter into an agreement under this section for that purpose and
shall deliver the notice in accordance with an electronic medium,
format, content, and method prescribed by the comptroller under
Subsection (e).
Added by Acts 1999, 76th Leg., ch. 441, § 2, eff. Sept. 1, 1999.
Amended by Acts 2003, 78th Leg., ch. 984, § 1; Acts 2003, 78th
Leg., ch. 1173, § 1, eff. Jan. 1, 2005.
§ 1.09. AVAILABILITY OF FORMS.
Text of section effective until January 1, 2005
When a property owner is required by this title to use a form,
the office or agency with which the form is filed shall make printed
forms readily and timely available and shall furnish a property
owner a form without charge.
Acts 1979, 66th Leg., p. 2220, ch. 841, § 1, eff. Jan. 1, 1982.
For text of section effective January 1, 2005, see § 1.09, post.
§ 1.09. AVAILABILITY OF FORMS.
Text of section effective January 1, 2005
When a property owner is required by this title to use a form,
the office or agency with which the form is filed shall make printed
and electronic versions of the forms readily and timely available
and shall furnish a property owner a form without charge.
For text of section effective until January 1, 2005, see § 1.09,
ante.
Added by Acts 1979, 66th Leg., p. 2220, ch. 841, § 1, eff. Jan. 1,
1982. Amended by Acts 2003, 78th Leg., ch. 984, § 2; Acts 2003,
78th Leg., ch. 1173, § 2, eff. Jan. 1, 2005.
§ 1.10. ROLLS IN ELECTRONIC DATA-PROCESSING
RECORDS. The appraisal roll for an appraisal district and the
appraisal roll or the tax roll for the unit may be retained in
electronic data-processing equipment. However, a physical
document for each must be prepared and made readily available to the
public.
Acts 1979, 66th Leg., p. 2220, ch. 841, § 1, eff. Jan. 1, 1982.
Amended by Acts 1981, 67th Leg., 1st C.S., p. 118, ch. 13, § 3,
eff. Jan. 1, 1982.
§ 1.11. COMMUNICATIONS TO FIDUCIARY. (a) On the
written request of a property owner, an appraisal office or an
assessor or collector shall deliver all notices, tax bills, and
other communications relating to the owner's property or taxes to
the owner's fiduciary.
(b) A request pursuant to this section remains in effect
until revoked by the owner.
Added by Acts 1981, 67th Leg., 1st C.S., p. 118, ch. 13, § 4, eff.
Jan. 1, 1982.
§ 1.111. REPRESENTATION OF PROPERTY OWNER. (a) A
property owner may designate a lessee or other person to act as the
agent of the owner for any purpose under this title in connection
with the property or the property owner.
(b) The designation of an agent must be made by written
authorization signed by the owner, a property manager authorized to
designate agents for the owner, or other person authorized to act on
behalf of the owner, and must clearly indicate that the person is
authorized to act on behalf of the property owner in property tax
matters relating to the property or the property owner. The
designation may authorize the agent to represent the owner in all
property tax matters or in specific property tax matters as
identified in the designation.
(c) The designation of an agent under this section remains
in effect until revoked in a written revocation filed with the
appraisal district by the property owner. A designation may be made
to expire according to its own terms but is still subject to prior
revocation by the property owner.
(d) A property owner may not designate more than one agent
to represent the property owner in connection with an item of
property. The designation of an agent in connection with an item of
property revokes any previous designation of an agent in connection
with that item of property.
(e) An agreement between a property owner or the owner's
agent and the chief appraiser is final if the agreement relates to a
matter:
(1) which may be protested to the appraisal review
board or on which a protest has been filed but not determined by the
board; or
(2) which may be corrected under Section 25.25 or on
which a motion for correction under that section has been filed but
not determined by the board.
(f) A property owner in writing filed with the appraisal
district may direct the appraisal district, appraisal review board,
and each taxing unit participating in the appraisal district to
deliver all notices, tax bills, orders, and other communications
relating to one or more specified items of the owner's property to a
specified person instead of to the property owner. The instrument
must clearly identify the person by name and give the person's
address to which all notices, tax bills, orders, and other
communications are to be delivered. The property owner may but is
not required to designate the person's agent for other tax matters
designated under Subsection (a) as the person to receive all
notices, tax bills, orders, and other communications. The
designation of an agent for other tax matters under Subsection (a)
may also provide that the agent is the person to whom notices, tax
bills, orders, and other communications are to be delivered under
this subsection.
(g) An appraisal district, appraisal review board, or
taxing unit may not require a person to designate an agent to
represent the person in a property tax matter other than as provided
by this section.
(h) The comptroller shall prescribe forms and adopt rules to
facilitate compliance with this section. The comptroller shall
include on any form used for designation of an agent for a
single-family residential property in which the property owner
resides the following statement in boldfaced type:
"In some cases, you may want to contact your appraisal district or
other local taxing units for free information and/or forms
concerning your case before designating an agent."
(i) An appraisal review board shall accept and consider a
motion or protest filed by an agent of a property owner if an agency
authorization is filed at or before the hearing on the motion or
protest.
Added by Acts 1987, 70th Leg., ch. 435, § 1, eff. Jan. 1, 1988.
Amended by Acts 1989, 71st Leg., ch. 796, § 2, eff. Sept. 1,
1989; Acts 1991, 72nd Leg., 2nd C.S., ch. 6, § 1, eff. Sept. 1,
1991; Acts 1993, 73rd Leg., ch. 981, § 1, eff. Jan. 1, 1994;
Acts 1993, 73rd Leg., ch. 1031, § 1, eff. Sept. 1, 1993; Acts
1997, 75th Leg., ch. 349, § 1, eff. Sept. 1, 1997.
§ 1.12. MEDIAN LEVEL OF APPRAISAL. (a) For purposes of
this title, the median level of appraisal is the median appraisal
ratio of a reasonable and representative sample of properties in an
appraisal district or, for purposes of Section 41.43 or 42.26, of a
sample of properties specified by that section.
(b) An appraisal ratio is the ratio of a property's
appraised value as determined by the appraisal office or appraisal
review board, as applicable, to:
(1) the appraised value of the property according to
law if the property qualifies for appraisal for tax purposes
according to a standard other than market value; or
(2) the market value of the property if Subdivision
(1) of this subsection does not apply.
(c) The median appraisal ratio for a sample of properties
is, in a numerically ordered list of the appraisal ratios for the
properties:
(1) if the sample contains an odd number of
properties, the appraisal ratio above and below which there is an
equal number of appraisal ratios in the list; or
(2) if the sample contains an even number of
properties, the average of the two consecutive appraisal ratios
above and below which there is an equal number of appraisal ratios
in the list.
(d) For purposes of this section, the appraisal ratio of a
homestead to which Section 23.23 applies is the ratio of the
property's market value as determined by the appraisal district or
appraisal review board, as applicable, to the market value of the
property according to law. The appraisal ratio is not calculated
according to the appraised value of the property as limited by
Section 23.23.
Added by Acts 1981, 67th Leg., 1st C.S., p. 118, ch. 13, § 5, eff.
Jan. 1, 1982. Amended by Acts 1983, 68th Leg., p. 4924, ch. 877,
§ 1, eff. Jan. 1, 1984; Acts 1985, 69th Leg., ch. 823, § 1,
eff. Jan. 1, 1986; Acts 1989, 71st Leg., ch. 796, § 3, eff. June
15, 1989; Acts 1997, 75th Leg., ch. 1039, § 46, eff. Jan. 1,
1998.
§ 1.15. APPRAISERS FOR TAXING UNITS PROHIBITED. A
taxing unit may not employ any person for the purpose of appraising
property for taxation purposes except to the extent necessary to
perform a contract under Section 6.05(b) of this code.
Added by Acts 1983, 68th Leg., p. 5463, ch. 1028, § 1, eff. Oct.
1, 1985. Renumbered from § 1.13 by Acts 1987, 70th Leg., ch.
167, § 5.01(a)(50) eff. Sept. 1, 1987.
