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

Tex. Tax Code § 313.006: IMPOSITION OF IMPACT FEE.

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Where this section sits in the code
  1. TAX CODE
  2. TITLE 3. LOCAL TAXATION
  3. SUBTITLE B. SPECIAL PROPERTY TAX PROVISIONS
  4. CHAPTER 313. TEXAS ECONOMIC DEVELOPMENT ACT
  5. SUBCHAPTER A. GENERAL PROVISIONS

(a) In this section, "impact fee" means a charge or assessment imposed against a qualified property, as defined by former Section 313.021, in order to generate revenue for funding or recouping the costs of capital improvements or facility expansions for water, wastewater, or storm water services or for roads necessitated by or attributable to property that receives a limitation on appraised value under this chapter.

(b) Notwithstanding any other law, including Chapter 395, Local Government Code, a municipality or county may impose and collect from the owner of a qualified property a reasonable impact fee under this section to pay for the cost of providing improvements associated with or attributable to property that receives a limitation on appraised value under this chapter.

Added by Acts 2001, 77th Leg., ch. 1505, Sec. 1, eff. Jan. 1, 2002.

Amended by:

Acts 2025, 89th Leg., R.S., Ch. 204 (H.B. 1620), Sec. 19.002(d), eff. September 1, 2025.

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

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