{"data":{"id":"us-tx/tex.-tax-code-21.01","jurisdiction":"us-tx","citation":"Tex. Tax Code § 21.01","heading":"REAL PROPERTY.","body":"Real property is taxable by a taxing unit if located in the unit on January 1, except as provided by Chapter 49, Education Code.\nActs 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.\nAmended by:\nActs 2019, 86th Leg., R.S., Ch. 943 (H.B. 3), Sec. 3.089, eff. September 1, 2019.","path":["TAX CODE","TITLE 1. PROPERTY TAX CODE","SUBTITLE D. APPRAISAL AND ASSESSMENT","CHAPTER 21. TAXABLE SITUS"],"source_url":"https://statutes.capitol.texas.gov/Docs/TX/htm/TX.21.htm#21.01","current_through":"89th 2nd Called Legislative Session, 2025","vintage":"","retrieved_at":"2026-08-27T01:47:41Z","sha256":"ff5844156b4ab6205fc330385375744e1ec7e572547b8dabec799b2ef07f8b80","source_id":"us-tx","stale":false,"prev":"us-tx/tex.-tax-code-11.50","next":"us-tx/tex.-tax-code-21.02"},"notice":"GroundRules: Original legal text. Not legal advice."}