Texas Tax Code

§ 26.04 — SUBMISSION OF ROLL TO GOVERNING BODY; NO-NEW-REVENUE AND VOTER-APPROVAL TAX RATES

TX § 26.04Title 1. PROPERTY TAX CODE · Part D. APPRAISAL AND ASSESSMENT · Ch. 26. ASSESSMENT

Statute text

(a)On receipt of the appraisal roll, the assessor for a taxing unit shall determine the total appraised value, the total assessed value, and the total taxable value of property taxable by the unit. He shall also determine, using information provided by the appraisal office, the appraised, assessed, and taxable value of new property. Text of subsection as added by Acts 2025, 89th Leg., R.S., Ch. 338 (S.B. 4), Sec. 2.10 (a-1) On receipt of the appraisal roll for the 2025 tax year, the assessor for a school district shall determine the total taxable value of property taxable by the district and the taxable value of new property as if the changes in law made by S.B. 4, Acts of the 89th Legislature, Regular Session, 2025, were in effect for that tax year. This subsection expires December 31, 2026. Text of subsection as added by Acts 2025, 89th Leg., R.S., Ch. 340 (S.B. 23), Sec. 2.08 (a-1) On receipt of the appraisal roll for the 2025 tax year, the assessor for a school district shall determine the total taxable value of property taxable by the district and the taxable value of new property as if the changes in law made by S.B. 23, Acts of the 89th Legislature, Regular Session, 2025, were in effect for that tax year. This subsection expires December 31, 2026.

(b)The assessor shall submit the appraisal roll for the taxing unit showing the total appraised, assessed, and taxable values of all property and the total taxable value of new property to the governing body of the taxing unit by August 1 or as soon thereafter as practicable. By August 1 or as soon thereafter as practicable, the taxing unit's collector shall certify the anticipated collection rate as calculated under Subsections (h), (h-1), and (h-2) for the current year to the governing body. If the collector certified an anticipated collection rate in the preceding year and the actual collection rate in that year exceeded the anticipated rate, the collector shall also certify the amount of debt taxes collected in excess of the anticipated amount in the preceding year.

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Legislative history

Acts 2015, 84th Leg., R.S., Ch. 465 (S.B. 1), Sec. 4, eff. June 15, 2015. Acts 2019, 86th Leg., R.S., Ch. 944 (S.B. 2), Sec. 35, eff. January 1, 2020. Acts 2019, 86th Leg., R.S., Ch. 944 (S.B. 2), Sec. 36, eff. January 1, 2020. Acts 2019, 86th Leg., R.S., Ch. 944 (S.B. 2), Sec. 36, eff. January 1, 2021. Acts 2021, 87th Leg., R.S., Ch. 209 (H.B. 2723), Sec. 3, eff. June 3, 2021. Acts 2021, 87th Leg., R.S., Ch. 884 (S.B. 1438), Sec. 10(2), eff. June 16, 2021. Acts 2023, 88th Leg., R.S., Ch. 1123 (H.B. 3273), Sec. 2, eff. January 1, 2024. Acts 2023, 88th Leg., 2nd C.S., Ch. 1 (S.B. 2), Sec. 6.02, eff. July 22, 2023. Acts 2025, 89th Leg., R.S., Ch. 107 (H.B. 3093), Sec. 4, eff. May 24, 2025. Acts 2025, 89th Leg., R.S., Ch. 181 (S.B. 1023), Sec. 3, eff. January 1, 2026. Acts 2025, 89th Leg., R.S., Ch. 338 (S.B. 4), Sec. 2.10, eff. June 16, 2025. Acts 2025, 89th Leg., R.S., Ch. 340 (S.B. 23), Sec. 2.08, eff. June 16, 2025. Acts 2025, 89th Leg., R.S., Ch. 1005 (S.B. 1453), Sec. 3, eff. January 1, 2026.