Sources
All content on Texas Property Tax Guide is compiled from the following authoritative public sources.
Texas Law
- Texas Tax Code Chapter 11 — Taxable Property and Exemptions
- Texas Tax Code Chapter 23 — Appraisal Methods and Procedures
- Texas Tax Code Chapter 25 — Appraisal Records
- Texas Tax Code Chapter 26 — Assessment
- Texas Tax Code Chapter 41 — Local Review (Protests)
- Texas Tax Code Chapter 41A — Appeal through Binding Arbitration
- Texas Tax Code Chapter 42 — Judicial Review
Texas Comptroller of Public Accounts
- Property Tax Division
- County Appraisal District Directory
- Property Taxpayer Remedies (Publication 96-295)
- Methods and Assistance Program (MAP) Reports
- Form 50-132 — Notice of Protest
- Form 50-114 — Residence Homestead Exemption
- Form 50-135 — Disabled Veteran's Exemption
Legislative History
- Proposition 13 / SB4 (Nov 4, 2025) — Homestead exemption increased to $140,000 (retroactive to 2025)
- Proposition 11 / SB23 (Nov 4, 2025) — Senior/disabled school exemption raised to $60,000 additional
- Proposition 4 / SB2 (Nov 2023) — Homestead exemption raised to $100,000
- HB 1285 (2023) — Expanded Taxpayer Liaison Officer duties
- SB 1801 (2023) — 5-year homestead audit cycle (§11.43(h-1))