Property Tax

The property tax in Texas is locally imposed and administered. There is no state property tax. The property tax is used to finance the State’s 254 counties, over 1,000 cities, 1,018 independent school districts, and more than 1,800 special districts. Property value appraisals are administered by county appraisal districts, and taxing units assess and collect taxes locally. These political subdivisions operate according to statutes and regulations established by the state.

TTARA works closely with legislators and state and local administrators to protect taxpayers’ rights and ensure equality and uniformity in appraisals and the imposition of the property tax. TTARA staff members review all legislation relating to the local property tax and monitor state oversight of the system. TTARA is an acknowledged advocate for professionalism in property appraisal, “truth-in-taxation” improvements, and a fair and impartial administrative and judicial appeals process. TTARA is recognized as the leading voice of business property taxpayers in the State, and its members and staff are involved with advisory boards and commissions that deal with property taxation. TTARA also monitors and comments on litigation and opinion requests to the Attorney General concerning property tax law.

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SB 2

Relating to providing property tax relief through the public school finance system, exemptions, limitations on appraisals and taxes, and property tax administration; authorizing the imposition of a fee.

HJR 2

Proposing a constitutional amendment to authorize the legislature to establish a temporary limit on the maximum appraised value of real property other than a residence homestead for ad valorem tax purposes; to increase the amount of the exemption from ad valorem taxation by a school district applicable to residence homesteads; to adjust the amount of the limitation on school district ad valorem taxes imposed on the residence homesteads of the elderly or disabled to reflect increases in certain exemption amounts; to except certain appropriations to pay for ad valorem tax relief from the constitutional limitation on the rate of growth of appropriations; and to authorize the legislature to provide for a four-year term of office for a member of the governing body of certain appraisal entities.

SJR 1

Proposing a constitutional amendment to increase the amount of the exemption from ad valorem taxation by a school district applicable to residence homesteads, to adjust the amount of the limitation on school district ad valorem taxes imposed on the residence homesteads of the elderly or disabled to reflect increases in certain exemption amounts, to provide supplemental payments to full-time classroom teachers in school districts, and to except certain appropriations to pay for school district ad valorem tax relief from the constitutional limitation on the rate of growth of appropriations.

SB 1

Relating to providing property tax relief through the public school finance system, exemptions, and limitations on taxes and providing franchise tax relief.

Economic Development

HB 5

Relating to agreements to create jobs and to generate state and local tax revenue for this state.

HJR 153

Proposing a constitutional amendment to authorize a political subdivision other than a school district to establish a limitation on the amount of ad valorem taxes that the political subdivision may impose on the residence homesteads of persons who are disabled or elderly and their surviving spouses.

HB 3757

Relating to the authority of a taxing unit other than a school district to establish a limitation on the amount of ad valorem taxes that the taxing unit may impose on the residence homesteads of individuals who are disabled or elderly and their surviving spouses.

SB 2526

Relating to the appraisal and ad valorem taxation of Type 1 Municipal Solid Waste Landfills

SB 1215

Relating to the delivery of certain tax refunds.

HB 3364

Relating to the system for appraising property for ad valorem tax purposes.

SB 2035

Relating to the issuance of certain anticipation notes and certificates of obligation.

SB 1191

Relating to late applications for the appraisal of land for ad valorem tax purposes as qualified open-space land following the death of the owner of the land.