Texas · Through 89th 2nd Called Legislative Session, 2025

Tex. Tax Code § 21.01: REAL PROPERTY.

Where this section sits in the code

TAX CODE
TITLE 1. PROPERTY TAX CODE
SUBTITLE D. APPRAISAL AND ASSESSMENT
CHAPTER 21. TAXABLE SITUS

Real property is taxable by a taxing unit if located in the unit on January 1, except as provided by Chapter 49, Education Code.

Acts 1979, 66th Leg., p. 2247, ch. 841, Sec. 1, eff. Jan. 1, 1979. Amended by Acts 1993, 73rd Leg., ch. 347, Sec. 4.10, eff. May 31, 1993; Acts 1997, 75th Leg., ch. 165, Sec. 6.74, eff. Sept. 1, 1997.

Amended by:

Acts 2019, 86th Leg., R.S., Ch. 943 (H.B. 3), Sec. 3.089, eff. September 1, 2019.

Collected 2026-08-27T01:47:41Z. Source file · JSON

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