Texas Tax Code

§ 31.01 — TAX BILLS

TX § 31.01Title 1. PROPERTY TAX CODE · Part E. COLLECTIONS AND DELINQUENCY · Ch. 31. COLLECTIONS

Statute text

(a)Except as provided by Subsections (f), (i-1), and (k), the assessor for each taxing unit shall prepare and mail a tax bill to each person in whose name the property is listed on the tax roll and to the person's authorized agent. The assessor shall mail tax bills by October 1 or as soon thereafter as practicable. The assessor shall mail to the state agency or institution the tax bill for any taxable property owned by the agency or institution. The agency or institution shall pay the taxes from funds appropriated for payment of the taxes or, if there are none, from funds appropriated for the administration of the agency or institution. The exterior of the tax bill must show the return address of the taxing unit. If the assessor wants the United States Postal Service to return the tax bill if it is not deliverable as addressed, the exterior of the tax bill may contain, in all capital letters, the words "RETURN SERVICE REQUESTED," or another appropriate statement directing the United States Postal Service to return the tax bill if it is not deliverable as addressed.

(b)The county assessor-collector shall mail the tax bill for Permanent University Fund land to the comptroller. The comptroller shall pay all county tax bills on Permanent University Fund land with warrants drawn on the General Revenue Fund and mailed to the county assessors-collectors before February 1.

(c)The tax bill or a separate statement accompanying the tax bill shall:

(1)identify the property subject to the tax;

(2)state the appraised value, assessed value, and taxable value of the property;

(3)if the property is land appraised as provided by Subchapter C, D, E, or H, Chapter 23, state the market value and the taxable value for purposes of deferred or additional taxation as provided by Section 23.46, 23.55, 23.76, or 23.9807, as applicable;

…

Legislative history

Acts 2005, 79th Leg., Ch. 846 (S.B. 898), Sec. 1, eff. September 1, 2005. Acts 2005, 79th Leg., Ch. 1255 (H.B. 1984), Sec. 2, eff. January 1, 2006. Acts 2005, 79th Leg., Ch. 1368 (S.B. 18), Sec. 5, eff. June 18, 2005. Acts 2006, 79th Leg., 3rd C.S., Ch. 5 (H.B. 1), Sec. 1.15(a), eff. May 31, 2006. Acts 2006, 79th Leg., 3rd C.S., Ch. 5 (H.B. 1), Sec. 1.15(b), eff. May 31, 2006. Acts 2006, 79th Leg., 3rd C.S., Ch. 5 (H.B. 1), Sec. 1.15(c), eff. May 31, 2006. Acts 2007, 80th Leg., R.S., Ch. 107 (H.B. 923), Sec. 1, eff. September 1, 2007. Acts 2007, 80th Leg., R.S., Ch. 1106 (H.B. 3496), Sec. 2, eff. January 1, 2008. Acts 2009, 81st Leg., R.S., Ch. 1205 (S.B. 562), Sec. 1, eff. September 1, 2009. Acts 2011, 82nd Leg., R.S., Ch. 138 (S.B. 551), Sec. 2, eff. September 1, 2011. Acts 2011, 82nd Leg., R.S., Ch. 483 (H.B. 843), Sec. 2, eff. January 1, 2012. Acts 2015, 84th Leg., R.S., Ch. 465 (S.B. 1), Sec. 8, eff. June 15, 2015. Acts 2023, 88th Leg., 2nd C.S., Ch. 1 (S.B. 2), Sec. 6.07, eff. July 22, 2023. Acts 2025, 89th Leg., R.S., Ch. 338 (S.B. 4), Sec. 2.14, eff. June 16, 2025. Acts 2025, 89th Leg., R.S., Ch. 340 (S.B. 23), Sec. 2.12, eff. June 16, 2025.