reglab/statecodes huggingface dataset:
2023 Texas Statutes › Tax Code › Title 1 - Property Tax Code › Subtitle D - Appraisal and Assessment › Chapter 26 - Assessment › Section 26.0501. Limitation on Tax Rate of Defunding Municipality

Sec. 26.0501.  LIMITATION ON TAX RATE OF DEFUNDING MUNICIPALITY.  (a)  In this section, "defunding municipality" means a municipality that is considered to be a defunding municipality for the current tax year under Chapter 109, Local Government Code.
(b)  Notwithstanding any other provision of this chapter or other law, the governing body of a defunding municipality may not adopt a tax rate for the current tax year that exceeds the lesser of the defunding municipality's no-new-revenue tax rate or voter-approval tax rate for that tax year.
(c)  For purposes of making the calculation required under Section 26.013, in a tax year in which a municipality is a defunding municipality, the difference between the municipality's actual tax rate and voter-approval tax rate is considered to be zero.
Added by Acts 2021, 87th Leg., R.S., Ch. 199 (H.B. 1900), Sec. 3.01, eff. September 1, 2021.
Sec. 26.051.  EVIDENCE OF UNRECORDED TAX RATE ADOPTION.  (a)  If a taxing unit does not make a proper record of the adoption of a tax rate for a year but the tax rate can be determined by examining the tax rolls for that year, the governing body of the taxing unit may take testimony or make other inquiry to determine whether a tax rate was properly adopted for that year.  If the governing body determines that a tax rate was properly adopted, it may order that its official records for that year be amended nunc pro tunc to reflect the adoption of the rate.
(b)  An amendment of the official records made under Subsection (a) of this section is prima facie evidence that the tax rate entered into the records was properly and regularly adopted for that year.
Added by Acts 1989, 71st Leg., ch. 2, Sec. 14.01(a), eff. Aug. 28, 1989.
2023 Texas Statutes › Tax Code › Title 1 - Property Tax Code › Subtitle D - Appraisal and Assessment › Chapter 26 - Assessment › Section 26.065. Supplemental Notice of Hearing on Tax Rate Increase

Sec. 26.065.  SUPPLEMENTAL NOTICE OF HEARING ON TAX RATE INCREASE.  (a)  In addition to the notice required under Section 26.06, the governing body of a taxing unit required to hold a public hearing by Section 26.05(d) shall give notice of the hearing in the manner provided by this section.
(b)  The taxing unit shall post notice of the public hearing prominently on the home page of the Internet website of the taxing unit continuously for at least seven days immediately before the public hearing on the proposed tax rate increase and at least seven days immediately before the date of the vote proposing the increase in the tax rate.
(c)  If the taxing unit has free access to a television channel, the taxing unit shall request that the station carry a 60-second notice of the public hearing at least five times a day between the hours of 7 a.m. and 9 p.m. for at least seven days immediately before the public hearing on the proposed tax rate increase and at least seven days immediately before the date of the vote proposing the increase in the tax rate.
(d)  The notice of the public hearing required by Subsection (b) must contain a statement that is substantially the same as the statement required by Section 26.06(b).
(e)  This section does not apply to a taxing unit if the taxing unit:
(1)  is unable to comply with the requirements of this section because of the failure of an electronic or mechanical device, including a computer or server;  or
(2)  is unable to comply with the requirements of this section due to other circumstances beyond its control.
(f)  A person who owns taxable property is not entitled to an injunction restraining the collection of taxes by a taxing unit in which the property is taxable if the taxing unit has, in good faith, attempted to comply with the requirements of this section.
Added by Acts 1999, 76th Leg., ch. 1358, Sec. 5, eff. Jan. 1, 2001.
Amended by:
Acts 2005, 79th Leg., Ch. 1368 (S.B. 18), Sec. 3, eff. June 18, 2005.
Acts 2019, 86th Leg., R.S., Ch. 944 (S.B. 2), Sec. 50, eff. January 1, 2020.
2023 Texas Statutes › Tax Code › Title 1 - Property Tax Code › Subtitle D - Appraisal and Assessment › Chapter 26 - Assessment › Section 26.081. Petition Signatures

Sec. 26.081.  PETITION SIGNATURES.  (a)  A voter's signature on a petition filed in connection with an election under this chapter is not required to appear exactly as the voter's name appears on the most recent official list of registered voters for the signature to be valid.
(b)  If the governing body reviewing the petition is unable to verify the validity of a particular voter's signature, and the petition does not contain any reasonable means by which they might otherwise do so, such as the voter's registration number, home address, or telephone number, the governing body may then require the organizer of the petition to provide such information for that particular voter if the organizer wishes for the signature to be counted.
Added by Acts 1989, 71st Leg., ch. 319, Sec. 1, eff. Sept. 1, 1989.
2023 Texas Statutes › Tax Code › Title 1 - Property Tax Code › Subtitle D - Appraisal and Assessment › Chapter 26 - Assessment › Section 26.11. Prorating Taxes--Acquisition by Government

Sec. 26.11.  PRORATING TAXES--ACQUISITION BY GOVERNMENT.  (a)  If the federal government, the state, or a political subdivision of the state acquires the right to possession of taxable property under a court order issued in condemnation proceedings, takes possession of taxable property under a possession and use agreement or under Section 21.021, Property Code, or acquires title to taxable property, the amount of the tax due on the property is calculated by multiplying the amount of taxes imposed on the property for the entire year as determined as provided by Section 26.09 of this code by a fraction, the denominator of which is 365 and the numerator of which is the number of days that elapsed prior to the date of the conveyance, the effective date of the possession and use agreement, the date the entity took possession under Section 21.021, Property Code, or the date of the order granting the right of possession, as applicable.
(b)  If the amount of taxes to be imposed on the property for the year of transfer has not been determined at the time of transfer, the assessor for each taxing unit in which the property is taxable may use the taxes imposed on the property for the preceding tax year as the basis for determining the amount of taxes to be imposed for the current tax year.
(c)  If the amount of prorated taxes determined to be due as provided by this section is tendered to the collector for the unit, the collector shall accept the tender.  The payment absolves:
(1)  the transferor of liability for taxes by the unit on the property for the year of the transfer; and
(2)  the taxing unit of liability for a refund in connection with taxes on the property for the year of the transfer.
Acts 1979, 66th Leg., p. 2282, ch. 841, Sec. 1, eff. Jan. 1, 1982.
Amended by:
Acts 2005, 79th Leg., Ch. 1126 (H.B. 2491), Sec. 8, eff. September 1, 2005.
Acts 2019, 86th Leg., R.S., Ch. 674 (S.B. 2083), Sec. 1, eff. June 10, 2019.
2023 Texas Statutes › Tax Code › Title 1 - Property Tax Code › Subtitle D - Appraisal and Assessment › Chapter 26 - Assessment › Section 26.111. Prorating Taxes--Acquisition by Charitable Organization

Sec. 26.111.  PRORATING TAXES--ACQUISITION BY CHARITABLE ORGANIZATION.  (a)  If an organization acquires taxable property that qualifies for and is granted an exemption under Section 11.181(a) or 11.182(a) for the year in which the property was acquired, the amount of tax due on the property for that year is calculated by multiplying the amount of taxes imposed on the property for the entire year as provided by Section 26.09 by a fraction, the denominator of which is 365 and the numerator of which is the number of days in that year before the date the charitable organization acquired the property.
(b)  If the exemption terminates during the year of acquisition, the tax due is calculated by multiplying the taxes imposed for the entire year as provided by Section 26.09 by a fraction, the denominator of which is 365 and the numerator of which is the number of days the property does not qualify for the exemption.
Acts 1993, 73rd Leg., ch. 345, Sec. 4, eff. Jan. 1, 1994.  Amended by Acts 1997, 75th Leg., ch. 715, Sec. 4, eff. Jan. 1, 1998.
2023 Texas Statutes › Tax Code › Title 1 - Property Tax Code › Subtitle D - Appraisal and Assessment › Chapter 26 - Assessment › Section 26.112. Calculation of Taxes on Residence Homestead of Certain Persons

Sec. 26.112.  CALCULATION OF TAXES ON RESIDENCE HOMESTEAD OF CERTAIN PERSONS.  (a)  Except as provided by Section 26.10(b), if at any time during a tax year property is owned by an individual who qualifies for an exemption under Section 11.13(c) or (d), 11.133, or 11.134, the amount of the tax due on the property for the tax year is calculated as if the individual qualified for the exemption on January 1 and continued to qualify for the exemption for the remainder of the tax year.
(b)  If an individual qualifies for an exemption under Section 11.13(c) or (d), 11.133, or 11.134 with respect to the property after the amount of the tax due on the property is calculated and the effect of the qualification is to reduce the amount of the tax due on the property, the assessor for each taxing unit shall recalculate the amount of the tax due on the property and correct the tax roll.  If the tax bill has been mailed and the tax on the property has not been paid, the assessor shall mail a corrected tax bill to the person in whose name the property is listed on the tax roll or to the person's authorized agent.  If the tax on the property has been paid, the tax collector for the taxing unit shall refund to the person who was the owner of the property on the date the tax was paid the amount by which the payment exceeded the tax due.
Added by Acts 1997, 75th Leg., ch. 1039, Sec. 31, eff. Jan. 1, 1998;  Acts 1997, 75th Leg., ch. 1059, Sec. 6, eff. June 19, 1997.  Amended by Acts 1999, 76th Leg., ch. 1481, Sec. 8, eff. Jan. 1, 2000;  Acts 2001, 77th Leg., ch. 1061, Sec. 2, eff. Jan. 1, 2002;  Acts 2003, 78th Leg., ch. 411, Sec. 6, eff. Jan. 1, 2004.
Amended by:
Acts 2017, 85th Leg., R.S., Ch. 511 (S.B. 15), Sec. 6, eff. January 1, 2018.
Acts 2019, 86th Leg., R.S., Ch. 448 (S.B. 1856), Sec. 4, eff. September 1, 2019.
2023 Texas Statutes › Tax Code › Title 1 - Property Tax Code › Subtitle D - Appraisal and Assessment › Chapter 26 - Assessment › Section 26.1125. Calculation of Taxes on Residence Homestead of 100 Percent or Totally Disabled Veteran

Sec. 26.1125.  CALCULATION OF TAXES ON RESIDENCE HOMESTEAD OF 100 PERCENT OR TOTALLY DISABLED VETERAN.  (a)  If a person qualifies for an exemption under Section 11.131 after the beginning of a tax year, the amount of the taxes on the residence homestead of the person for the tax year is calculated by multiplying the amount of the taxes that otherwise would be imposed on the residence homestead for the entire year had the person not qualified for the exemption under Section 11.131 by a fraction, the denominator of which is 365 and the numerator of which is the number of days that elapsed before the date the person qualified for the exemption under Section 11.131.
(b)  If a person qualifies for an exemption under Section 11.131 with respect to the property after the amount of the tax due on the property is calculated and the effect of the qualification is to reduce the amount of the tax due on the property, the assessor for each taxing unit shall recalculate the amount of the tax due on the property and correct the tax roll.  If the tax bill has been mailed and the tax on the property has not been paid, the assessor shall mail a corrected tax bill to the person in whose name the property is listed on the tax roll or to the person's authorized agent.  If the tax on the property has been paid, the tax collector for the taxing unit shall refund to the person who was the owner of the property on the date the tax was paid the amount by which the payment exceeded the tax due.
Added by Acts 2011, 82nd Leg., R.S., Ch. 597 (S.B. 201), Sec. 3, eff. January 1, 2012.
Amended by:
Acts 2019, 86th Leg., R.S., Ch. 448 (S.B. 1856), Sec. 5, eff. September 1, 2019.
2023 Texas Statutes › Tax Code › Title 1 - Property Tax Code › Subtitle D - Appraisal and Assessment › Chapter 26 - Assessment › Section 26.1127. Calculation of Taxes on Donated Residence Homestead of Disabled Veteran or Surviving Spouse of Disabled Veteran

Sec. 26.1127.  CALCULATION OF TAXES ON DONATED RESIDENCE HOMESTEAD OF DISABLED VETERAN OR SURVIVING SPOUSE OF DISABLED VETERAN.  (a)  Except as provided by Section 26.10(b), if at any time during a tax year property is owned by an individual who qualifies for an exemption under Section 11.132, the amount of the tax due on the property for the tax year is calculated as if the individual qualified for the exemption on January 1 and continued to qualify for the exemption for the remainder of the tax year.
(b)  If an individual qualifies for an exemption under Section 11.132 with respect to the property after the amount of the tax due on the property is calculated and the effect of the qualification is to reduce the amount of the tax due on the property, the assessor for each taxing unit shall recalculate the amount of the tax due on the property and correct the tax roll.  If the tax bill has been mailed and the tax on the property has not been paid, the assessor shall mail a corrected tax bill to the individual in whose name the property is listed on the tax roll or to the individual's authorized agent.  If the tax on the property has been paid, the tax collector for the taxing unit shall refund to the individual who was the owner of the property on the date the tax was paid the amount by which the payment exceeded the tax due.
Added by Acts 2013, 83rd Leg., R.S., Ch. 122 (H.B. 97), Sec. 6, eff. January 1, 2014.
Amended by:
Acts 2019, 86th Leg., R.S., Ch. 448 (S.B. 1856), Sec. 6, eff. September 1, 2019.
2023 Texas Statutes › Tax Code › Title 1 - Property Tax Code › Subtitle D - Appraisal and Assessment › Chapter 26 - Assessment › Section 26.113. Prorating Taxes--Acquisition by Nonprofit Organization

Sec. 26.113.  PRORATING TAXES--ACQUISITION BY NONPROFIT ORGANIZATION.  (a)  If a person acquires taxable property that qualifies for and is granted an exemption covered by Section 11.42(d) for a portion of the year in which the property was acquired, the amount of tax due on the property for that year is computed by multiplying the amount of taxes imposed on the property for the entire year as provided by Section 26.09 by a fraction, the denominator of which is 365 and the numerator of which is the number of days in that year before the date the property qualified for the exemption.
(b)  If the exemption terminates during the year of acquisition, the tax due is computed by multiplying the taxes imposed for the entire year as provided by Section 26.09 by a fraction, the denominator of which is 365 and the numerator of which is the number of days the property does not qualify for the exemption.
Added by Acts 1997, 75th Leg., ch. 1039, Sec. 31, eff. Jan. 1, 1998;  Acts 1997, 75th Leg., ch. 1155, Sec. 3, eff. Jan. 1, 1998.  Amended by Acts 1999, 76th Leg., ch. 1481, Sec. 9, eff. Jan. 1, 2000.
2023 Texas Statutes › Tax Code › Title 1 - Property Tax Code › Subtitle D - Appraisal and Assessment › Chapter 26 - Assessment › Section 26.12. Units Created During Tax Year

Sec. 26.12.  UNITS CREATED DURING TAX YEAR.  (a)  If a taxing unit is created after January 1 and before July 1, the chief appraiser shall prepare and deliver an appraisal roll for the unit as provided by Section 26.01 of this code as if the unit had existed on January 1.
(b)  If the taxing unit created after January 1 and before July 1 imposes taxes for the year, it shall do so as provided by this chapter as if it had existed on January 1.
(c)  If a taxing unit is created too late for observance of the deadline provided by Section 26.01 of this code for certification of the appraisal roll to the assessor for the unit, the chief appraiser shall submit the appraisal roll as provided by Section 26.01 as soon as practicable.
(d)  Except as provided by Subsection (e), a taxing unit created after June 30 may not impose property taxes in the year in which the unit is created.
(e)  Repealed by Acts 1993, 73rd Leg., ch. 347, Sec. 4.13(2), eff. May 31, 1993.
Acts 1979, 66th Leg., p. 2282, ch. 841, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 1987, 70th Leg., ch. 39, Sec. 1, eff. Jan. 1, 1988;  Acts 1989, 71st Leg., ch. 796, Sec. 29, eff. Sept. 1, 1989;  Acts 1991, 72nd Leg., ch. 20, Sec. 21, eff. Aug. 26, 1991;  Acts 1993, 73rd Leg., ch. 347, Sec. 4.13(2), eff. May 31, 1993.
2023 Texas Statutes › Tax Code › Title 1 - Property Tax Code › Subtitle D - Appraisal and Assessment › Chapter 26 - Assessment › Section 26.13. Taxing Unit Consolidation During Tax Year

Sec. 26.13.  TAXING UNIT CONSOLIDATION DURING TAX YEAR.  (a)  If two or more taxing units consolidate into a single taxing unit after January 1, the governing body of the consolidated unit may elect to impose taxes for the current tax year either as if the unit as consolidated had existed on January 1 or as if the consolidation had not occurred.
(b)  The chief appraiser shall prepare and deliver an appraisal roll for the unit or units in accordance with the election made by the governing body.
(c)  Whatever the election, the assessor and collector for the unit, as consolidated shall assess and collect taxes on property that is taxable by the unit as consolidated.
Acts 1979, 66th Leg., p. 2283, ch. 841, Sec. 1, eff. Jan. 1, 1982.
2023 Texas Statutes › Tax Code › Title 1 - Property Tax Code › Subtitle D - Appraisal and Assessment › Chapter 26 - Assessment › Section 26.135. Tax Dates for Certain School Districts

Sec. 26.135.  TAX DATES FOR CERTAIN SCHOOL DISTRICTS.  (a)  A school district that before January 1, 1989, has for at least 10 years followed a practice of adopting its tax rate at a different date than as provided by this chapter and of billing for and collecting its taxes at different dates than as provided by Chapters 31 and 33 may continue to follow that practice.
(b)  This section does not affect the dates provided by this title for other purposes, including those relating to the appraisal and taxability of property, the attachment of tax liens and personal liability for taxes, and administrative and judicial review under Chapters 41 and 42.
Added by Acts 1989, 71st Leg., ch. 813, Sec. 6.11, eff. Sept. 1, 1989.
2023 Texas Statutes › Tax Code › Title 1 - Property Tax Code › Subtitle D - Appraisal and Assessment › Chapter 26 - Assessment › Section 26.14. Annexation of Property During Tax Year

Sec. 26.14.  ANNEXATION OF PROPERTY DURING TAX YEAR.  (a)  Except as provided by Subsection (b) of this section, a taxing unit may not impose a tax on property annexed by the unit after January 1.
(b)  If a taxing unit annexes territory during a tax year that was located in another taxing unit of like kind on January 1, each unit shall impose taxes on property located within its boundaries on the date the appraisal review board approves the appraisal roll for the district.  The chief appraiser shall prepare and deliver an appraisal roll for each unit in accordance with the requirements of this subsection.
(c)  For purposes of this section, "taxing units of like kind" are taxing units that are authorized by the laws by or pursuant to which they are created to perform essentially the same services.
Acts 1979, 66th Leg., p. 2283, ch. 841, Sec. 1, eff. Jan. 1, 1982.
2023 Texas Statutes › Tax Code › Title 1 - Property Tax Code › Subtitle D - Appraisal and Assessment › Chapter 26 - Assessment › Section 26.175. Property Tax Database Locator Website

Sec. 26.175.  PROPERTY TAX DATABASE LOCATOR WEBSITE.  (a) In this section, "property tax database" means a property tax database required to be created and maintained by a chief appraiser under Section 26.17.
(b)  The Department of Information Resources shall develop and maintain an easily accessible Internet website that lists each property tax database and includes a method to assist a property owner to identify the appropriate property tax database for the owner's property.
(c)  The Internet website must provide a separate link to the Internet location of each property tax database.
(d)  The address of the Internet website must be "Texas.gov/PropertyTaxes."
Added by Acts 2021, 87th Leg., R.S., Ch. 209 (H.B. 2723), Sec. 7, eff. June 3, 2021.
2023 Texas Statutes › Tax Code › Title 1 - Property Tax Code › Subtitle D - Appraisal and Assessment › Chapter 26 - Assessment › Section 26.18. Posting of Tax Rate and Budget Information by Taxing Unit on Website

Sec. 26.18.  POSTING OF TAX RATE AND BUDGET INFORMATION BY TAXING UNIT ON WEBSITE.  Each taxing unit shall maintain an Internet website or have access to a generally accessible Internet website that may be used for the purposes of this section.  Each taxing unit shall post or cause to be posted on the Internet website the following information in a format prescribed by the comptroller:
(1)  the name of each member of the governing body of the taxing unit;
(2)  the mailing address, e-mail address, and telephone number of the taxing unit;
(3)  the official contact information for each member of the governing body of the taxing unit, if that information is different from the information described by Subdivision (2);
(4)  the taxing unit's budget for the preceding two years;
(5)  the taxing unit's proposed or adopted budget for the current year;
(6)  the change in the amount of the taxing unit's budget from the preceding year to the current year, by dollar amount and percentage;
(7)  in the case of a taxing unit other than a school district, the amount of property tax revenue budgeted for maintenance and operations for:
(A)  the preceding two years; and
(B)  the current year;
(8)  in the case of a taxing unit other than a school district, the amount of property tax revenue budgeted for debt service for:
(A)  the preceding two years; and
(B)  the current year;
(9)  the tax rate for maintenance and operations adopted by the taxing unit for the preceding two years;
(10)  in the case of a taxing unit other than a school district, the tax rate for debt service adopted by the taxing unit for the preceding two years;
(11)  in the case of a school district, the interest and sinking fund tax rate adopted by the district for the preceding two years;
(12)  the tax rate for maintenance and operations proposed by the taxing unit for the current year;
(13)  in the case of a taxing unit other than a school district, the tax rate for debt service proposed by the taxing unit for the current year;
(14)  in the case of a school district, the interest and sinking fund tax rate proposed by the district for the current year; and
(15)  the most recent financial audit of the taxing unit.
Added by Acts 2019, 86th Leg., R.S., Ch. 944 (S.B. 2), Sec. 57, eff. January 1, 2020.
2023 Texas Statutes › Tax Code › Title 1 - Property Tax Code › Subtitle E - Collections and Delinquency › Chapter 31 - Collections › Section 31.03. Split Payment of Taxes

Sec. 31.03.  SPLIT PAYMENT OF TAXES.  (a)  The governing body of a taxing unit that collects its own taxes may provide, in the manner required by law for official action by the body, that a person who pays one-half of the unit's taxes before December 1 may pay the remaining one-half of the taxes without penalty or interest before July 1 of the following year.
(b)  Except as provided by Subsection (d), the split-payment option, if adopted, applies to taxes for all units for which the adopting taxing unit collects taxes.
(c)  If one or more taxing units contract with the appraisal district for collection of taxes, the split-payment option provided by Subsection (a) of this section does not apply to taxes collected by the district unless approved by resolution adopted by a majority of the governing bodies of the taxing units whose taxes the district collects and filed with the secretary of the appraisal district board of directors.  After an appraisal district provides for the split-payment option, the option applies to all taxes collected by the district until revoked.  It may be revoked in the same manner as provided for adoption.
(d)  This subsection applies only to a taxing unit located in a county having a population of not less than 315,000 and not more than 351,000 that borders a county having a population of 3.3 million or more and the Gulf of Mexico.  The governing body of a taxing unit that has its taxes collected by another taxing unit that has adopted the split-payment option under Subsection (a) may provide, in the manner required by law for official action by the body, that the split-payment option does not apply to the taxing unit's taxes collected by the other taxing unit.
Acts 1979, 66th Leg., p. 2285, ch. 841, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 1981, 67th Leg., 1st C.S., p. 167, ch. 13, Sec. 123, eff. Jan. 1, 1982;   Acts 1983, 68th Leg., p. 4827, ch. 851, Sec. 20, eff. Aug. 29, 1983;  Acts 1983, 68th Leg., p. 4875, ch. 862, Sec. 1, eff. Sept. 1, 1983.
Amended by:
Acts 2007, 80th Leg., R.S., Ch. 395 (S.B. 796), Sec. 1, eff. June 15, 2007.
Acts 2011, 82nd Leg., R.S., Ch. 1163 (H.B. 2702), Sec. 115, eff. September 1, 2011.
Acts 2023, 88th Leg., R.S., Ch. 644 (H.B. 4559), Sec. 219, eff. September 1, 2023.
2023 Texas Statutes › Tax Code › Title 1 - Property Tax Code › Subtitle E - Collections and Delinquency › Chapter 31 - Collections › Section 31.033. Installment Payments of Taxes on Property in Disaster Area or Emergency Area That Has Not Been Damaged as a Result of Disaster or Emergency

Sec. 31.033.  INSTALLMENT PAYMENTS OF TAXES ON PROPERTY IN DISASTER AREA OR EMERGENCY AREA THAT HAS NOT BEEN DAMAGED AS A RESULT OF DISASTER OR EMERGENCY.  (a)  In this section, "disaster," "disaster area," "emergency," and "emergency area" have the meanings assigned by Section 31.032(g).
(b)  This section applies only to:
(1)  real property that:
(A)  is owned or leased by a business entity that had not more than the amount calculated as provided by Section 31.032(h) in gross receipts in the entity's most recent federal tax year or state franchise tax annual period, according to the applicable federal income tax return or state franchise tax report of the entity;
(B)  is located in a disaster area or emergency area; and
(C)  has not been damaged as a direct result of the disaster or emergency;
(2)  tangible personal property that is owned or leased by a business entity described by Subdivision (1)(A); and
(3)  taxes that are imposed on the property by a taxing unit before the first anniversary of the disaster or emergency.
(c)  The governing body of a taxing unit may authorize a person to pay the taxing unit's taxes imposed on property that the person owns in installments.  If the governing body of a taxing unit adopts the installment-payment option under this subsection, Sections 31.032(b), (b-1), (c), and (d) apply to the payment by a person of the taxing unit's taxes imposed on property that the person owns in the same manner as those subsections apply to the payment of taxes imposed on property to which Section 31.032 applies.
(d)  The comptroller shall adopt rules to implement this section.
Added by Acts 2021, 87th Leg., R.S., Ch. 371 (S.B. 742), Sec. 4, eff. June 7, 2021.
2023 Texas Statutes › Tax Code › Title 1 - Property Tax Code › Subtitle E - Collections and Delinquency › Chapter 31 - Collections › Section 31.04. Postponement of Delinquency Date

Sec. 31.04.  POSTPONEMENT OF DELINQUENCY DATE.  (a)  If a tax bill is mailed after January 10, the delinquency date provided by Section 31.02 of this code is postponed to the first day of the next month that will provide a period of at least 21 days after the date of mailing for payment of taxes before delinquent unless the taxing unit has adopted the discounts provided by Section 31.05(c) of this code, in which case the delinquency date is determined by Subsection (d) of this section.
(a-1)  If a tax bill is mailed that includes taxes for one or more preceding tax years because the property was erroneously omitted from the tax roll in those tax years, the delinquency date provided by Section 31.02 is postponed to February 1 of the first year that will provide a period of at least 180 days after the date the tax bill is mailed in which to pay the taxes before they become delinquent.
(b)  If the delinquency date is postponed as provided by this section, the assessor who mails the bills shall notify the governing body of each taxing unit whose taxes are included in the bills of the postponement.
(c)  A payment option provided by Section 31.03 of this code or a discount adopted under Section 31.05(b) of this code does not apply to taxes that are calculated too late for it to be available.
(d)  If a taxing unit mails its tax bills after September 30 and adopts the discounts provided by Section 31.05(c) of this code, the delinquency date is postponed to the first day of the next month following the fourth full calendar month following the date the tax bills were mailed.
(e)  If the delinquency date for a tax is postponed under Subsection (a) or (a-1), that postponed delinquency date is the date on which penalties and interest begin to be incurred on the tax as provided by Section 33.01.
Acts 1979, 66th Leg., p. 2285, ch. 841, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 1983, 68th Leg., p. 16, ch. 5, Sec. 2, eff. March 14, 1983;  Acts 1985, 69th Leg., ch. 753, Sec. 1, eff. June 14, 1985;  Acts 2003, 78th Leg., ch. 151, Sec. 1, eff. Sept. 1, 2003.
2023 Texas Statutes › Tax Code › Title 1 - Property Tax Code › Subtitle E - Collections and Delinquency › Chapter 31 - Collections › Section 31.05. Discounts

Sec. 31.05.  DISCOUNTS.  (a)  The governing body of a taxing unit may adopt the discounts provided by Subsection (b) or Subsection (c), or both, in the manner required by law for official action by the body.  The discounts, if adopted, apply only to that taxing unit's taxes.  If a taxing unit adopts both discounts under Subsections (b) and (c), the discounts adopted under Subsection (b) apply unless the tax bills for the unit are mailed after September 30, in which case only the discounts under Subsection (c) apply.  A taxing unit that collects taxes for another taxing unit that adopts the discounts may prepare and mail separate tax bills on behalf of the adopting taxing unit and may charge an additional fee for preparing and mailing the separate tax bills and for collecting the taxes imposed by the adopting taxing unit.  If under an intergovernmental contract a county assessor-collector collects taxes for a taxing unit that adopts the discounts, the county assessor-collector may terminate the contract if the county has adopted a discount policy that is different from the discount policy adopted by the adopting taxing unit.
(b)  A taxing unit may adopt the following discounts to apply regardless of the date on which it mails its tax bills:
(1)  three percent if the tax is paid in October or earlier;
(2)  two percent if the tax is paid in November;  and
(3)  one percent if the tax is paid in December.
(c)  A taxing unit may adopt the following discounts to apply when it mails its tax bills after September 30:
(1)  three percent if the tax is paid before or during the next full calendar month following the date on which the tax bills were mailed;
(2)  two percent if the tax is paid during the second full calendar month following the date on which the tax bills were mailed;  and
(3)  one percent if the tax is paid during the third full calendar month following the date on which the tax bills were mailed.
(d)  The governing body of a taxing unit may rescind a discount adopted by the governing body in the manner required by law for official action by the body.  The rescission of a discount takes effect in the tax year following the year in which the discount is rescinded.
Acts 1979, 66th Leg., p. 2285, ch. 841, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 1981, 67th Leg., 1st C.S., p. 167, ch. 13, Sec. 124, eff. Jan. 1, 1982;  Acts 1983, 68th Leg., p. 16, ch. 5, Sec. 2, eff. March 14, 1983;  Acts 1983, 68th Leg., pp. 4875, 4876, ch. 862, Sec. 2, 3, eff. Sept. 1, 1983.
Amended by:
Acts 2005, 79th Leg., Ch. 1126 (H.B. 2491), Sec. 9, eff. September 1, 2005.
Acts 2011, 82nd Leg., R.S., Ch. 999 (H.B. 2169), Sec. 1, eff. June 17, 2011.
2023 Texas Statutes › Tax Code › Title 1 - Property Tax Code › Subtitle E - Collections and Delinquency › Chapter 31 - Collections › Section 31.06. Medium of Payment

Sec. 31.06.  MEDIUM OF PAYMENT.
(a)  Except as provided by Section 31.061, taxes are payable only as provided by this section.  Except as provided by Subsection (e), a collector shall accept United States currency or a check or money order in payment of taxes and shall accept payment by credit card or electronic funds transfer.
(b)  Acceptance by a collector of a check or money order or of payment by credit card constitutes payment of a tax as of the date of acceptance if the check, money order, or credit card invoice is duly paid or honored.  If the check, money order, or credit card invoice is not duly paid or honored, the collector shall deliver written notice of nonpayment to the person who attempted payment by check, money order, or credit card.  Until payment is made in full by cash or by a check, money order, or credit card that is duly paid or honored, the lien securing payment of the tax remains in effect, whether or not the person receives notice of nonpayment.
(c)  If a tax is paid by credit card, the collector may collect a fee for processing the payment.  The collector shall set the fee in an amount that is reasonably related to the expense incurred by the collector or taxing unit in processing the payment by credit card, not to exceed five percent of the amount of taxes and any penalties or interest being paid.  The fee is in addition to the amount of taxes, penalties, or interest.
(d)  If a check or money order accepted in payment of taxes or the invoice for a payment of taxes by credit card is not duly paid or honored, the amount of any charge against the taxing unit for processing the check, order, or credit card invoice is added to the amount of tax due in the same manner as penalties and interest are added for taxes that are delinquent.  The tax lien on the property also secures payment of the amount of the charge.
(e)  A collector may adopt a written policy that requires payment of delinquent taxes, penalties, interest, and costs and expenses recoverable under Section 33.48 only with United States currency, a cashier's check, a certified check, or an electronic funds transfer if the payment relates to:
(1)  personal property seized under Subchapter B, Chapter 33;
(2)  property subject to an order of sale under Subchapter C, Chapter 33; or
(3)  real property seized under Subchapter E, Chapter 33.
Acts 1979, 66th Leg., p. 2285, ch. 841, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 1981, 67th Leg., 1st C.S., p. 167, ch. 13, Sec. 125, eff. Jan. 1, 1982;   Acts 1989, 71st Leg., ch. 737, Sec. 1, eff. Aug. 28, 1989;  Acts 1993, 73rd Leg., ch. 697, Sec. 1, eff. Sept. 1, 1993;  Acts 1999, 76th Leg., ch. 606, Sec. 1, eff. June 18, 1999;  Acts 2001, 77th Leg., ch. 529, Sec. 2, eff. June 11, 2001.
Amended by:
Acts 2009, 81st Leg., R.S., Ch. 1328 (H.B. 3646), Sec. 88, eff. September 1, 2009.
Acts 2021, 87th Leg., R.S., Ch. 888 (S.B. 1764), Sec. 1, eff. June 16, 2021.
2023 Texas Statutes › Tax Code › Title 1 - Property Tax Code › Subtitle E - Collections and Delinquency › Chapter 31 - Collections › Section 31.07. Certain Payments Accepted

Sec. 31.07.  CERTAIN PAYMENTS ACCEPTED.  (a)  A person may pay the tax imposed on any one property without simultaneously paying taxes imposed on other property he owns.
(b)  A collector shall accept payment of the tax imposed on a property by a taxing unit that has adopted the discounts under Section 31.05 of this code separately from taxes imposed on that property by other taxing units using the same collector, even if the taxes are included in the same bill.  The collector may adopt a policy of accepting separate payments in other circumstances.  If the tax paid is included in the same bill as other taxes that are not paid, the collector shall send a revised bill or receipt to reflect the tax payment, if a discount applies to the payment, and may send a revised bill or receipt to reflect the tax payment in other circumstances.  The sending of a revised bill does not affect the date on which the unpaid taxes become delinquent.
(c)  A collector may adopt a policy of accepting partial payments of property taxes.  A payment option provided by Section 31.03 of this code or a discount adopted under Section 31.05 of this code does not apply to any portion of a partial payment.  If a collector accepts a partial payment on a tax bill that includes taxes for more than one taxing unit, the collector shall allocate the partial payment among all the taxing units included in the bill in proportion to the amount of tax included in the bill for each taxing unit, unless the collector under Subsection (b) has adopted a policy of accepting payments of a taxing unit's taxes separate from the taxes of other taxing units included in the same bill and the taxpayer directs that the partial payment be allocated in specific amounts to one or more specific taxing units. Acceptance of a partial payment does not affect the date that the tax becomes delinquent, but the penalties and interest provided by Section 33.01 of this code are incurred only by the portion of a tax that remains unpaid on the date the tax becomes delinquent.
(d)  Notwithstanding Subsection (c), a collector shall accept a partial payment of property taxes on a tax bill that includes taxes for more than one taxing unit if one or more of the taxing units has adopted the discounts under Section 31.05 of this code, the taxpayer directs that the partial payment be allocated first to the payment of the taxes owed one or more of the taxing units that have adopted the discounts, and the amount of the payment is equal to or greater than the amount of the taxes owed the taxing units designated by the taxpayer.
Acts 1979, 66th Leg., p. 2286, ch. 841, Sec. 1, eff. Jan. 1, 1982.   Amended by Acts 1983, 68th Leg., p. 4827, ch. 851, Sec. 21, eff. Aug. 29, 1983;  Acts 1985, 69th Leg., ch. 493, Sec. 1, eff. June 12, 1985;  Acts 1989, 71st Leg., ch. 745, Sec. 2, eff. Sept. 1, 1989.  Amended by Acts 1993, 73rd Leg., ch. 539, Sec. 1, eff. Sept. 1, 1993.
2023 Texas Statutes › Tax Code › Title 1 - Property Tax Code › Subtitle E - Collections and Delinquency › Chapter 31 - Collections › Section 31.071. Conditional Payments

Sec. 31.071.  CONDITIONAL PAYMENTS.  (a)  The collector of a taxing unit shall accept conditional payments of taxes before the delinquency date for property taxes that are subject to a pending challenge or protest.
(b)  A property owner whose property is subject to a pending protest or challenge may pay the tax due on the amount of value of the property involved in the pending action that is not in dispute or the amount of tax paid on the property in the preceding year, whichever is greater, but not to exceed the amount of tax that would be due on the appraised value that is subject to protest or challenge.  The collector of the taxing unit shall provide the property owner with a temporary receipt of taxes paid under this section.
(c)  If the property is no longer subject to a challenge, protest, or appeal at any time before the delinquency date, the collector shall apply the amount paid by the property owner under this section to the tax imposed on the property and shall refund the remainder, if any, to the property owner.  If the property is still subject to an appeal on the last working day before the delinquency date, or at an earlier date if so requested by the property owner, the collector shall apply the amount paid under this section to the payment required by Section 42.08(b) of this code and shall retain the remainder, if any, until the appeal is completed.  When the appeal is completed, the collector shall apply any amount retained under this section to the tax ultimately imposed on the property that is not covered by the payment under Section 42.08(b) and shall refund the remainder, if any, to the property owner.
Added by Acts 1987, 70th Leg., ch. 999, Sec. 1, eff. Aug. 31, 1987.
2023 Texas Statutes › Tax Code › Title 1 - Property Tax Code › Subtitle E - Collections and Delinquency › Chapter 31 - Collections › Section 31.073. Restricted or Conditional Payments Prohibited

Sec. 31.073.  RESTRICTED OR CONDITIONAL PAYMENTS PROHIBITED.  A restriction or condition placed on a check in payment of taxes, penalties, or interest by the maker that limits the amount of taxes, penalties, or interest owed to an amount less than that stated in the tax bill or shown by the tax collector's records is void unless the restriction or condition is authorized by this code.
Added by Acts 1993, 73rd Leg., ch. 539, Sec. 2, eff. Sept. 1, 1993.
Amended by:
Acts 2005, 79th Leg., Ch. 1126 (H.B. 2491), Sec. 10, eff. September 1, 2005.
2023 Texas Statutes › Tax Code › Title 1 - Property Tax Code › Subtitle E - Collections and Delinquency › Chapter 31 - Collections › Section 31.075. Tax Receipt

Sec. 31.075.  TAX RECEIPT.  (a)  At the request of a property owner or a property owner's agent, the collector for a taxing unit shall issue a receipt showing the taxable value and the amount of tax imposed by the unit on the property in one or more tax years for which the information is requested, the tax rate for each of those tax years, and the amount of tax paid in each of those years.  The receipt must describe the property in the manner prescribed by the comptroller.  If the amount of the tax for the current year has not been calculated when the request is made, the collector shall on request issue to the property owner or agent a statement indicating that taxes for the current year have not been calculated.
(b)  In any judicial proceeding, including a suit to collect delinquent taxes under Chapter 33 of this code, a tax receipt issued under this section that states that a tax has been paid constitutes prima facie evidence that the tax has been paid as stated by the receipt.
Added by Acts 1987, 70th Leg., ch. 52, Sec. 1, eff. May 6, 1987.  Amended by Acts 1991, 72nd Leg., ch. 836, Sec. 5.5, eff. Aug. 26, 1991;  Acts 1991, 72nd Leg., 2nd C.S., ch. 6, Sec. 48, eff. Sept. 1, 1991.
Amended by:
Acts 2005, 79th Leg., Ch. 1154 (H.B. 3101), Sec. 2, eff. September 1, 2005.
2023 Texas Statutes › Tax Code › Title 1 - Property Tax Code › Subtitle E - Collections and Delinquency › Chapter 31 - Collections › Section 31.08. Tax Certificate

Sec. 31.08.  TAX CERTIFICATE.  (a)  At the request of any person, a collector for a taxing unit shall issue a certificate showing the amount of delinquent taxes, penalties, interest, and any known costs and expenses under Section 33.48 due the unit on a property according to the unit's current tax records.  If the collector collects taxes for more than one taxing unit, the certificate must show the amount of delinquent taxes, penalties, interest, and any known costs and expenses under Section 33.48 due on the property to each taxing unit for which the collector collects the taxes.  The collector shall charge a fee not to exceed $10 for each certificate issued.  The collector shall pay all fees collected under this section into the treasury of the taxing unit that employs the collector.
(b)  Except as provided by Subsection (c) of this section, if a person transfers property accompanied by a tax certificate that erroneously indicates that no delinquent taxes, penalties, or interest are due a taxing unit on the property or that fails to include property because of its omission from an appraisal roll as described under Section 25.21, the unit's tax lien on the property is extinguished and the purchaser of the property is absolved of liability to the unit for delinquent taxes, penalties, or interest on the property or for taxes based on omitted property.  The person who was liable for the tax for the year the tax was imposed or the property was omitted remains personally liable for the tax and for any penalties or interest.
(c)  A tax certificate issued through fraud or collusion is void.
Acts 1979, 66th Leg., p. 2286, ch. 841, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 1983, 68th Leg., p. 662, ch. 149, Sec. 1, eff. Sept. 1, 1983;  Acts 1987, 70th Leg., ch. 105, Sec. 1, eff. Sept. 1, 1987.
Amended by:
Acts 2005, 79th Leg., Ch. 846 (S.B. 898), Sec. 2, eff. September 1, 2005.
Acts 2005, 79th Leg., Ch. 1126 (H.B. 2491), Sec. 11, eff. September 1, 2005.
2023 Texas Statutes › Tax Code › Title 1 - Property Tax Code › Subtitle E - Collections and Delinquency › Chapter 31 - Collections › Section 31.10. Reports and Remittances of Other Taxes

Sec. 31.10.  REPORTS AND REMITTANCES OF OTHER TAXES.  (a)  Each month the collector of taxes for a taxing unit shall prepare and submit to the governing body of the unit a written report made under oath accounting for all taxes collected for the unit during the preceding month.  Reports of collections made in the months of October through January are due on the 25th day of the month following the month that is the subject of the report.  Reports of collections made in all other months are due on the 15th day of the month following the month that is the subject of the report.  A collector for more than one taxing unit may prepare one report accounting for taxes collected for all units, and he may submit a certified copy of the report as his monthly report to the governing body of each unit.
(b)  The collector for a taxing unit shall prepare and submit to the governing body of the unit an annual report made under oath accounting for all taxes of the unit collected or delinquent on property taxed by the unit during the preceding 12-month period.  Annual reports are due on the 60th day following the last day of the fiscal year.
(c)  Except as otherwise provided by Subsection (d) of this section, at least monthly the collector for a taxing unit shall deposit in the unit's depository all taxes collected for the unit.  The governing body of a unit may require deposits to be made more frequently.
(d)  If the taxes of a taxing unit are collected by the collector or other officer or employee of another taxing unit or by an appraisal district as provided by the law creating or authorizing creation of the unit or as the result of an election held under Section 6.26 of this code, the entity that collects the taxes shall deposit the taxes in the unit's depository daily, unless the governing body of that unit by official action provides that those deposits may be made less often than daily.
Acts 1979, 66th Leg., p. 2286, ch. 841, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 1983, 68th Leg., p. 5462, ch. 1027, Sec. 1, eff. Aug. 29, 1983;  Acts 1987, 70th Leg., ch. 488, Sec. 1, eff. Jan. 1, 1988.
2023 Texas Statutes › Tax Code › Title 1 - Property Tax Code › Subtitle E - Collections and Delinquency › Chapter 31 - Collections › Section 31.111. Refunds of Duplicate Payments

Sec. 31.111.  REFUNDS OF DUPLICATE PAYMENTS.  (a)  The collector of a taxing unit who determines that a person erred in making a payment of taxes because the identical taxes were paid by another person shall refund the amount of the taxes to the person who erred in making the payment.
(b)  A refund under Subsection (a) shall be made as soon as practicable after the collector discovers the erroneous payment.  The refund shall be accompanied by a description of the property subject to the taxes sufficient to identify the property.  If the property is assigned an account number, the collector shall include that number.
(c)  Each month, the collector shall inform the auditor of each appropriate taxing unit of refunds of taxes made under Subsection (a) during the preceding month.
Added by Acts 2001, 77th Leg., ch. 673, Sec. 2, eff. Jan. 1, 2002 and by Acts 2001, 77th Leg., ch. 1430, Sec. 9, eff. Sept. 1, 2001.