One of Texas’ key economic development programs—Chapter 312 of the Tax Code that allows cities and counties to offer temporary tax abatements—is set to expire in 2019. In this brief, TTARA looks at how the program works.

The 86th Legislature has been gaveled to order. Comptroller Hegar has laid out his official revenue estimate and the House and Senate budgets have been unveiled. The 2019 legislative budget games are about to begin!  

One of the problems with the property tax system is the lack of public understanding about how tax rates affect the amount of tax owed. Most people believe that the amount of property taxes they pay every year is strictly a function of the value of their property. In fact, value is just half of…

Property owners have the right to protest values and other matters to an appraisal review board in each county. Protest determinations may be appealed. This administrative and judicial review process provides taxpayers with due process and full adjudication of appraisal disputes.

Chapter 26 of the Texas Tax Code is dedicated to procedures that taxing units must follow to inform taxpayers about their property tax bills. Effective tax rates must be calculated, and taxes are limited to 8% annual growth for taxing units, other than school districts, without the possibility of elections. TTARA looks at the process…