Texas Tax Code

§ 26.09 — CALCULATION OF TAX

TX § 26.09Title 1. PROPERTY TAX CODE · Part D. APPRAISAL AND ASSESSMENT · Ch. 26. ASSESSMENT

Statute text

(a)On receipt of notice of the tax rate for the current tax year, the assessor for a taxing unit other than a county shall calculate the tax imposed on each property included on the appraisal roll for the unit.

(b)The county assessor-collector shall add the properties and their values certified to him as provided by Chapter 24 of this code to the appraisal roll for county tax purposes. The county assessor-collector shall use the appraisal roll certified to him as provided by Section 26.01 with the added properties and values to calculate county taxes.

(c)The tax is calculated by:

(1)subtracting from the appraised value of a property as shown on the appraisal roll for the unit the amount of any partial exemption allowed the property owner that applies to appraised value to determine net appraised value;

(2)multiplying the net appraised value by the assessment ratio to determine assessed value;

(3)subtracting from the assessed value the amount of any partial exemption allowed the property owner to determine taxable value; and

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Legislative history

Acts 2011, 82nd Leg., R.S., Ch. 138 (S.B. 551), Sec. 1, eff. September 1, 2011. Acts 2015, 84th Leg., R.S., Ch. 465 (S.B. 1), Sec. 6, eff. June 15, 2015. Acts 2023, 88th Leg., 2nd C.S., Ch. 1 (S.B. 2), Sec. 6.05, eff. July 22, 2023. Acts 2025, 89th Leg., R.S., Ch. 338 (S.B. 4), Sec. 2.12, eff. June 16, 2025. Acts 2025, 89th Leg., R.S., Ch. 340 (S.B. 23), Sec. 2.10, eff. June 16, 2025.