Texas Property Tax Code 2006 Edition Texas Comptroller of Public Accounts
The Texas Property Tax Code (TPTC) contains statues 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.
Articles on appealing your property taxes and obtaining exemptions are available in this site. This and the preceding paragraph were prepared by O’Connor & Associates and the Texas Property Tax Code is determined by the legislature and compiled by the Texas Comptroller.
Note: Please follow the links at the beginning or end of this chapter to return to either the previous chapter or to proceed to the next chapter or to the Table or Contents.
Table of Contents | Chapter 1
Foreword from the Texas Comptroller
March 2006
Dear Fellow Texan:
As Comptroller, I am pleased my office is able to provide you with ready access to the statutes through this publication. This information is available in print upon request and on my Web site at www.window.state.tx.us/taxinfo/proptax/tc06/.
This annotated version of the Texas Property Tax Code includes a selection of court cases that we believe may be of interest and use to you. Our selection of these cases, however, should not be interpreted as a comment on their authority. You should seek legal counsel concerning these cases and statutory interpretations.
If you have questions or comments regarding the Texas Property Tax Code or wish to obtain additional copies, please e-mail us at ptd.cpa@cpa.state.tx.us, or call us toll free at 1-800-252-9121 or direct in Austin at 512/305-9999, or write us at Texas Comptroller of Public Accounts, Property Tax Division, Post Office Box 13528, Austin, Texas 78711.
I hope this information is helpful to you. Thanks for all that you do for Texas.
Sincerely,
Carole Keeton Strayhorn, Texas Comptroller
Table of Contents | Chapter 1
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