Tax Code Reference
Effective Rate: 1.4%
Texas
Property Tax Code
Texas Property Tax Code — Complete reference for assessment procedures, appeal rights, exemptions, and key statutes governing property taxation in Texas.
Quick Facts
Assessment Authority
County Appraisal District (CAD)
Appeal Board
Appraisal Review Board (ARB)
Assessment Ratio
100% of market value
Assessment Cycle
Annual (January 1 assessment date)
Appeal Deadline
May 15 (or 30 days after notice, whichever is later)
Assessment System
Governing CodeTexas Property Tax Code
Assessment AuthorityCounty Appraisal District (CAD)
Assessment Ratio100% of market value
Assessment CycleAnnual (January 1 assessment date)
Appeal System
Appeal BoardAppraisal Review Board (ARB)
Appeal DeadlineMay 15 (or 30 days after notice, whichever is later)
Informal DeadlineContact CAD before ARB hearing for informal review
Review Board NameAppraisal Review Board (ARB)
Key Notes for Texas
Texas has no state income tax — property taxes are the primary funding mechanism for schools, cities, and counties. The May 15 deadline is firm. Unequal appraisal (§41.43(b)(3)) allows comparison to median appraisal of comparable properties.
Hearing Types Available
1
Informal review with CAD appraiser2
ARB formal hearing3
District Court4
Binding arbitration (§41A)Valid Grounds for Appeal
Market value (§41.43(a)(1))
Unequal appraisal (§41.43(a)(2))
Denial of exemption
Incorrect property description