| TAXES AND TAXATION - POLITICAL SUBDIVISIONS |
| Abatement agreement, whether movement of structure from one location to another location on a piece of property, so as to remove the structure from a public beach, constitutes "specific improvement or repair" to the property for purposes of | JC-0106 |
| Ad valorem property tax deferral on mixed-use property | KP-0081 |
| Ad valorem tax on motor vehicle leased to person who uses it for personal purposes, constitutionality of | LO96-030 |
| Ad valorem tax, The Texas Supreme Court has not determined whether the Texas Constitution impliedly prohibits the Legislature from allowing a political subdivision to impose ad valorem taxes absent express constitutional authorization | GA-0626 |
| Additional sales and use tax, city may not use to finance homestead exemption | DM-0218 |
| Amendment of Tax Code section 31.05(a), prior to amendment an independent school district could not adopt an early payment discount when the district did not collect its own taxes and had contracted for the county appraisal district to collect school district taxes | GA-0373 |
| Assessment on property to finance public improvement is not an ad valorem tax | GA-0724 |
| Assessment on property to pay for public improvements that specially benefit the property are levied under taking power but are distinct from general property tax | GA-0528 |
| Because the City of Forest Hill and the Forest Hill Library District have overlapping taxation authority, an individual may not simultaneously serve as city council member and library district trustee | KP-0125 |
| Car rental tax, Harris County and Houston need not hold referendum election on venue project to impose | DM-0453 |
| Classification of tax appraisers, assessors, and collectors, Board of Tax Professional Examiners may make and may forbid practitioners to use improperly possessed title | LO93-101 |
| Commissioners Court's use of Tax Code chapter 324 revenue to fund county health services | KP-0230 |
| Comptroller, responsibility for adjusting property tax values used to allocate foundation school program funds if appeal of tax liability results in five percent reduction of total taxable value of property in school district | JC-0002 |
| Contract with voters; representations and statements preceding election for creation of Advanced Transportation District as limiting municipality, county, district use of sales and use tax for streetcar project | GA-0968 |
| County development districts lack authority to levy ad valorem taxes because authority to levy tax must be express | JC-0291 |
| County education district, whether board of trustees may adopt discounts for timely payment of taxes | DM-0171 |
| County tax abatement agreement, authority to amend by deleting land from reinvestment zone | DM-0456 |
| Debt service obligations on debt issued after district consolidation, under section 54.601of the Water Code the Legislature has authorized a consolidated municipal utility district to levy one tax rate on all property within the district to fund | GA-0883 |
| Development Corporation Act of 1979, section 4B sales and use tax election proposition approved in Gun Barrel City limits tax proceeds to projects that promote business development | JC-0494 |
| Development Corporation Act of 1979, section 4B sales and use tax, if election proposition authorizes use of proceeds for access road to undeveloped commercially zoned property | JC-0488 |
| Development Corporation Act of 1979, use of section 4B sales and use tax proceeds for park project not specifically approved at tax election | JC-0400 |
| Driver’s license, state-issued identification certificate, or vehicle registration receipt that expired prior to the applicant’s qualification date for the exemption, a chief appraiser may not grant a residence homestead exemption based on a | GA-0924 |
| Early payment discount, an independent school district may offer such a discount regardless of the entity that collects its taxes beginning with the 2005 tax year for some districts and the 2006 tax year for others | GA-0373 |
| Elections implementing a tax freeze under article VIII, section 1-b(h) of the Texas Constitution, home-rule charter provisions limiting frequency of special elections on voter-initiated ordinances may apply to | GA-0269 |
| Emergency Services Districts are authorized to conduct a future election to, upon approval of its voters, abolish its sales and use tax or change the rate of a sales and use tax. | KP-0084 |
| Exemption for property under tax-abatement agreement is lost when owner assumes office as member of city council (Clarifies Tex. Att'y Gen. Op. No. JC-0155 (1999)) | JC-0236 |
| Frequency of appraisals | GA-0740 |
| Hospital district governed by chapter 286 of the Health and Safety Code may not hold an election to consider raising the district's maximum tax rate | JC-0247 |
| Hospital district may levy and use proceeds of maintenance and operation tax to pay expenses for indigent hospital and medical care | JC-0220 |
| Hotel occupancy tax revenues collected under chapter 351 of the Tax Code must be expended only as authorized by chapter 351 | GA-0851 |
| Hotel occupancy tax, expenditure of revenue from tax on "key person insurance" policy as an authorized administrative costs | GA-0682 |
| Hotel occupancy tax, Harris County and Houston need not hold referendum election on venue project to impose | DM-0453 |
| Hotel occupancy tax; authority of a municipality with a population of fewer than 35,000 to impose in its extraterritorial jurisdiction when the combined rate of state, county, and municipal taxes would exceed 15 percent | GA-0408 |
| Imposition of taxes for sports and community venue district, neither state nor federal constitutions require an election prior to | DM-0455 |
| Increase in total ad valorem taxes, when public notice and hearing required | JC-0009 |
| Juvenile care/detention facility, county may levy special tax to establish | LO94-088 |
| Licensing and certification of real estate appraisers, chapter 1103 of the Texas Occupations Code regulates
Rules that are more stringent than the Uniform Standards of Professional Appraisal Practice, chapter 1103 of the Occupations Code subjects appraisers to the Uniform Standards of Professional Appraisal Practice and Board rules
If the Uniform Standards of Professional Appraisal Practice or Board rules regulate a particular task that appraisers might perform, chapter 1103 of the Occupations Code would require appraisers to comply with those regulations
Subject to judicial review, the Board may determine whether the Uniform Standards of Professional Appraisal Practice or Board rules regulate particular tasks that appraisers might perform | GA-0911 |
| Local option homestead exemption repeals or reductions that Tax Code subsection 11.13(n-1) prohibits. The computation of state funding for school districts receiving additional state aid for tax reduction must not include | KP-0144 |
| Manufactured homes, perfection of tax liens by filing notice with the Manufactured Housing Division of the Texas Department of Housing and Community Affairs | GA-0443 |
| Municipal ad valorem taxes, charter provision requiring voter approval before imposing | GA-1073 |
| Municipal hotel occupancy tax revenue, whether a particular proposed expenditure of is permissible is for the municipality's governing body to determine in the first instance | GA-0124 |
| Municipal sales tax purposes, amended Tax Code prevents certain outlets, offices, facilities, or locations from qualifying as a "place of business of the retailer" for | GA-0137 |
| Municipal sales tax rebate contracts, amended Tax Code does not invalidate existing contracts nor prohibit municipalities and businesses from executing new contracts | GA-0137 |
| Municipality is subject to sales and use tax of regional transportation authority only if it actually participates in the authority | LO90-065 |
| New abatement agreement must fully comply with chapter 312 of the Tax Code | GA-0304 |
| Overlapping boundaries of taxing entities in Jim Hogg County - person may not simultaneously serve on both entities | KP-0228 |
| Property annexed that was not part of the original district, a consolidated municipal utility district may levy a different debt service tax rate on | GA-0883 |
| Property tax abatement agreement, county may not amend retroactively after liabilities for a given tax year are due and owing | GA-0134 |
| Property tax freeze for persons with disabilities or persons sixty-five years of age or older, adopted by a home-rule city under article VIII, section 1-b(h) of Texas Constitution may not be repealed by an election called pursuant to a petition of the cit | GA-0222 |
| Property tax freeze for persons with disabilities or persons sixty-five years of age or older, article VIII, section 1-b(h) of the Texas Constitution does not permit a county, a city or town, or a junior college district implementing that provision to use | GA-0222 |
| Property tax freeze for persons with disabilities or persons sixty-five years of age or older, navigation district’s authority to adopt
| GA-0539 |
| Property tax freeze for persons with disabilities or persons sixty-five years of age or older, the tax limitation in article VIII, section 1-b(h) of the Texas Constitution is available to a city that has not previously enacted a residence homestead tax exemption | GA-0363 |
| Property tax freeze, article VIII, section 1-b(h) of the Texas Constitution authorizes a governing body of a home-rule municipality, on its own motion and without a petition from the city's voters, to call an election to adopt a tax freeze for persons who | GA-0222 |
| Rate reduction on sales tax levied by city for industrial development corporation may not be applied to bonds issued prior to date of election | DM-0137 |
| Referendum and initiative, authority of residents of appraisal district to petition to conduct appraisals no more often than once every three years | GA-0740 |
| Referendum election for Harris County and Houston, imposition of hotel occupancy or car rental taxes does not require | DM-0453 |
| Refunds of property taxes due to court order change in taxable value, calculation of interest owed by taxing unit | JM-1205 |
| Rendition, a property owner who renders land and improvements separately is not entitled, as a matter of law, to have the land and improvements organized into separate taxpayer accounts | GA-0790 |
| Revised definition of temporary absence for purposes of homestead exemption not applicable to 2003 tax year | GA-0148 |
| Sales and use tax under section 4B, article 5190.6 of the Development Corporation Act of 1979, Gun Barrel City Economic Development Corporation may use to fund youth football field | GA-0265 |
| Sales and use tax; levy by county for health services | GA-0242 |
| Sales and use tax; levy by Emergency Services District | GA-0242 |
| Sales and use tax; levy by Regional Transportation Authority | GA-0653 |
| Sales and use taxes, authority of city to levy upon withdrawing from transit authority | LO96-073 |
| School district maintenance and operations tax, application of wealth reduction provisions to property tax revenues attributable to tax rate in excess of $1.50 per $100 valuation | GA-0009 |
| Special assessment on real property is imposed under taxing power but is not an ad valorem tax | JC-0386 |
| Tax abatement agreement, prior tax abatement agreement concerning specific property does not preclude a municipality from abating taxes on different personal property at the same location | GA-0304 |
| Tax abatement, property in a municipal reinvestment zone, calculation of maximum time allowable for | GA-0734 |
| Tax classifications based on land ownership in the original districts of a consolidated municipal utility district, a court could conclude that such classifications would not violate article VIII, section 1(a) of the Texas Constitution | GA-0883 |
| Tax increment financing under Urban Renewal Law may be implemented by municipality only with the approval of the voters | JC-0373 |
| Tax rate, a community college district may not voluntarily reduce adopted tax rate in same tax year absent express statutory authority | JC-0360 |
| Taxpayer account, the chief appraiser determines whether land and improvements are combined into a single taxpayer account | GA-0790 |
| There is no relevant statutory provision authorizing the Emergency Services District #7, the East Montgomery County Improvement District, or the Economic Development Zone #4 to retroactively exclude from the May 2015 election territory, with a tax rate that when combined with the increased tax rate from the election, exceeds the two percent statutory cap on sales and use tax rates. | KP-0084 |
| Travel trailers, whether travel trailer located on land of another may be taxed as an improvement to real property | JC-0282 |
| Truth-in-taxation provision applicable to county education districts | DM-0155 |
| Unused tax monies, distribution of upon hospital district's dissolution | LO95-007 |
| Visitors information center, city may expend municipal hotel tax funds for improvement of | LO92-051 |
| With regard to the language of ballot propositions about voter approval of bonds and the imposition of taxes, subsection 52.072(e) of the Election Code applies to elections governed by section 130.037 of the Education Code | GA-0922 |
| Administration |
| Ad hoc intergovernmental working group to coordinate foreclosures and sales of delinquent tax properties is not as a matter of law a "governmental body" under the Open Meetings Act | JC-0160 |
| Appraisal district budget, allocation of expenses between appraisal and collection functions | GA-0030 |
| Appraisal review board exercises quasi-judicial powers | LO98-022 |
| Appraisal review board member, eligibility for reappointment after registration | LO96-081 |
| Assessor-collector who serves as nonvoting member of appraisal district board is counted in determining presence of quorum, and may also serve as board officer, and may make and second motions if the board gives him that authority | JC-0580 |
| Base year for taxpayers qualifying for tax limitation on residence homestead, commissioners court has no authority to establish where county adopted tax limitation by election | GA-0559 |
| Calculation of interest and penalties on the homestead of an elderly or disabled person whose taxes have been deferred is governed by section 33.06 of the Tax Code for the entire period during which the deferral is effective | GA-0881 |
| Contract between appraisal districts cannot nullify taxpayer's statutory right to choose which appraisal review board will hear protest about property located in areas common to both districts | LO98-022 |
| Contract under section 6.24(b) of the Tax Code between county and another entity for assessment and collection of taxes, not subject to approval by tax assessor-collector who assumes office during the term of contract | DM-0470 |
| Contract with another taxing unit or appraisal district to collect motor vehicle inventory tax, county tax assessor-collector may approve | LO98-085 |
| Delinquency date may be established even when no tax bill has been sent because name or address of delinquent taxpayer is unknown | JM-1192 |
| Early payment discounts, school district may not offer to its taxpayers if the school district contracts with a county for tax collection services and the county does not offer early payment discounts for county taxes | GA-0225 |
| Hospital district that has not adopted a rate or levied a tax in the prior year, Tax Code does not provide a special method for a tax rate to be adopted by such a district | GA-0798 |
| Hotel occupancy tax revenues, city may spend only in conformity with chapter 351 of the Tax Code | LO92-016 |
| Hotel occupancy tax revenues, city which collects in excess of $2 million in most recent calendar year not restricted by allocation formula dedicating 50 percent to advertising and promotion of tourism and conventions | JC-0105 |
| Individual who does not possess a driver’s license or a state-issued identification certificate, the Legislature has prohibited a chief appraiser from granting a homestead exemption to an | GA-0924 |
| Owner of taxable property, restaurant owner is not a "household user" of water and sewer services, but may be "owner of taxable property" for purposes of section 43.0761 of Local Government Code requiring water district which did not provide services to p | JC-0419 |
| Refund of illegal tax not allowed if taxpayer pays voluntarily; allowed if taxpayer pays under duress | LO98-050 |
| Reinvestment zone, authority of taxing unit to adjust tax increment base | DM-0390 |
| Requirements of subsection 11.43(j)(4) of the Tax Code, only a driver’s license, personal identification certificate, or vehicle registration receipt issued by this state may be used to meet | GA-0924 |
| Statute creating water authority that allowed authority to adopt laws applicable to general-law cities, to extent practicable, did not trump section 49.107(g) of the Water Code, prohibiting the application of sections 26.04, 26.05, and 26.07 of Tax Code to the water authority's calculation and adoption of operations and maintenance tax | GA-0758 |
| Tax assessor-collector of county that contracts under section 6.24(b) of the Tax Code to have its taxes collected by another entity not required or permitted to register with the Board of Tax Professional Examiners | DM-0470 |
| Tax certificate fee, authority of appraisal district to retain | LO97-041 |
| Tax limitation authorized by article VIII, section 1-b(h) of the Texas Constitution for the residence homesteads of certain taxpayers in county is effective when adopted by the voters | GA-0559 |
| Tax rate for a particular tax that is above the calculated rollback rate for that tax, county may adopt without triggering section 26.07 of the Tax Code as long as the sum of the county’s individually adopted tax rates does not exceed the combined rollback tax rate | GA-0954 |
| Taxing unit, appraisal district lacks authority to impose taxes and thus does not constitute | LO97-041 |
| Appraisal and Assessment |
| Allocation payment method, whether and with what effect governing body of taxing unit and chief appraiser may agree to different method than provided by Tax Code | LO95-062 |
| Amount of tax voted by electorate, tax collector and the commissioners court cannot ordinarily levy or collect a tax in a road district in excess of | JM-1276 |
| An appraisal district's participating taxing units may utilize Tax Code section 6.10 to disapprove the amendment of a budget by an appraisal district board. | GA-1040 |
| An expenditure to which an appraisal district is bound is an expenditure that is obligated to be spent under Tax Code subsection 6.06(j). | GA-1040 |
| Annexation of land in underground water district by another district, severed mineral interest remains in and is taxed by original underground water district unless mineral interest owner filed petition for annexation separate and apart from petition of s | JM-1221 |
| Appraisal district employee who is engaged in the business of appraising property for compensation for use in Property Tax Code proceedings is not barred from employment in the appraisal district upon his or her marriage to the local county tax assessor-collector, who is a nonvoting member of the appraisal district board | GA-0375 |
| Appraisal district office must be physically located within the county for which the district is established unless it is a branch office or the appraisal district has entered an interlocal contract with another appraisal district | GA-0681 |
| Appraisal district review board, ineligibility of certain former government officers and employees for appointment to | DM-0462 |
| Appraisal protest hearings, an appraisal review board that has not received a written notice of protest for the property may not preschedule a hearing on the property’s appraisal | GA-0311 |
| Appraisal roll, petition to change in prior tax years based on failure to allocate value of business aircraft according to recently enacted statute | JC-0180 |
| Business aircraft used outside the state, allocation of value that fairly reflects use in state and petition to change appraisal roll based on | JC-0180 |
| Change of use of agricultural land, tax assessor/collector's authority to determine to collect additional taxes and duty to notify landowner | DM-0220 |
| Code Construction Act’s general savings clause for appraisal districts with overlapping territory and tax years prior to 2008, operation of former section 6.025 of Tax Code is preserved by the | GA-0631 |
| Collection of ad valorem taxes, county road district cannot change ad valorem basis of taxation to benefits basis if bond election order stated that bonds will be retired through | JM-1276 |
| Comptroller's regulation regarding valuation methods for calculating "net to land" in determining appraised value of open space land, validity of | DM-0355 |
| Contract with an appraisal company that employs the chief appraiser’s son, whether the chief appraiser is disqualified on the basis of under Tax Code section 6.035(a) or whether such a contract is prohibited under Tax Code section 6.05(g)
| GA-0627 |
| Contractual assessment imposed by local government under Local Government Code chapter 399 is special assessment and treated as real estate taxes on the property | KP-0210 |
| Corrective motions and taxpayer protests filed within the applicable deadlines concerning the appraisal of property for a tax year prior to 2008, appraisal district operating in its extended boundaries under former section 6.02(b) retains authority to hear and determine | GA-0631 |
| Designation of agent form under section 1.111 of the Property Tax Code, property tax consultant authorized to act on behalf of owner can sign | GA-0589 |
| Ecological laboratory under Tax Code section 23.51, university ecological laboratory research plan and related annual report may not be sufficient by themselves to qualify land as an | GA-0861 |
| Economic development, value limitation for maintenance and operation taxes, persons eligible to apply for
| GA-0665 |
| Equipment used to produce minerals on mineral leasehold estate, whether appraised as real property or personal property | DM-0438 |
| Extended boundaries by operation of section
6.02(b) of Tax Code, appraisal district retains authority to hear and determine pending corrective motions and taxpayer protests concerning property that relate to the 2007 or prior tax year in its | GA-0631 |
| Improvements to real property by lessee which may be removed by lessee at end of lease term classified as personal property | JC-0150 |
| Improvements, distinguishing from repairs for purposes of limit on value of senior's residence homestead for school-district taxation | GA-0091 |
| Improvements, for purposes of cap on residence homestead's appraised value repairs made after natural disaster are and are not "ordinary maintenance" | GA-0091 |
| Information prepared by private appraisal firm and used by appraisal district to establish taxable value of property, property owner's right of access to | JC-0424 |
| Market value of real property that receives productivity valuation, appraisal review board may correct if erroneous | LO94-019 |
| Motor vehicle sales tax exemption for vehicle purchased by licensed child care facility, scope of | LO90-075 |
| New property value, key to determining is whether county had power to tax the property the previous year | DM-0094 |
| Open space land, constitutionality of valuation methods for calculating "net to land" in determining appraised value | DM-0355 |
| Overlapping appraisal districts, statute requiring chief appraisers of overlapping appraisal districts to enter into their districts’ appraisal records the lowest appraised and market values from all the values determined by each appraisal district does n | GA-0317 |
| Pooled gas unit covering two taxing districts, taxation of royalty interests based on location of real property to which interests appertain rather than location of well | DM-0490 |
| Property in overlapping appraisal districts, chief appraisers in the districts must enter the lowest appraised and market value for | GA-0283 |
| Property omitted from appraisal rolls, taxing unit may not enter into contingent fee contract with private corporation to locate | JC-0290 |
| Property reappraisal procedures following a disaster | KP-0192 |
| Property tax exemption - chief appraiser determines individual's right to exemption and has duty to determine an exemption is inapplicable to extent it violates the law | KP-0215 |
| Proposed salary increase that operates prospectively from the time of its proper authorization is likely not unconstitutional | GA-1040 |
| Rendition requirement, a motor vehicle that need not be rendered under Tax Code section 22.01(k) is not thereby exempt from taxation | GA-0484 |
| Storm damage, appraisal afterwards is determined by section 23.23(f)of the Tax Code if structure was "rendered uninhabitable or unusable"
Storm damage, appraisal is dependent upon whether renovations may reasonably be said to constitute a "new improvement" under subsection (e) if structure was not rendered uninhabitable or unusable | GA-0805 |
| Tax anticipation notes and bond anticipation notes as well as bonds, county road district may borrow money by issuing but not unless authorized by the electorate | JM-1276 |
| Tax Code section 11.161, Comptroller's interpretation of, that a cattle feedlot is engaged in the "production of farm or ranch products" is reasonable and does not contravene any statute | GA-1015 |
| Tax Code section 23.01(c), Legislature requires that chief appraiser, in appraising residence homestead, may not exclude from consideration the value of neighboring properties simply because they were subject to foreclosure sale under | GA-0943 |
| Tax Code section 6.06 permits amendments to the proposed budget of an appraisal district after the public hearing process and before final approval of the budget, and the fact that a particular line item is not "prepared in the proposed budget" by the deadline is not by itself fatal to the budget process. | GA-1040 |
| Tax Code subsection 6.06(j) requires that "payments made or due to be made by the taxing units" should be included in the excess-funds calculation and returned or credited back to the taxing units. | GA-1040 |
| Taxable situs of business aircraft used outside the state | JC-0180 |
| Travel trailers, taxation as personal property does not violate "equal and uniform" taxation provision of Texas Constitution | JC-0150 |
| Working interest in an oil and gas lease appertaining to surface property that crosses a county line, each county must separately determine the market value to the interest only as it pertains to surface property located in the county according to accepte | JC-0436 |
| Collections and Delinquent Taxes |
| Abatement of delinquent ad valorem taxes, municipality has no authority to allow | LO95-090 |
| Attorney acting as an unpaid advisor to school district board of directors and representing district for compensation in the collection of delinquent taxes, propriety of | GA-0719 |
| Calculation of interest and penalties on the homestead of an elderly or disabled person whose taxes have been deferred is governed by section 33.06 of the Tax Code for the entire period during which the deferral is effective | GA-0881 |
| Contract to collect taxes under Tax Code section 6.24 applies to ad valorem taxes, not to assessments for public improvements | GA-0724 |
| Delinquent tax penalty, applicability of to delinquent taxes subject to installment agreement | DM-0235 |
| Delinquent taxes as debt for purpose of statute authorizing a county to adopt competitive bidding rules refusing to contract with or entering into a contract with a person indebted to the county
| GA-0518 |
| Delinquent taxes as debt for purposes of statute precluding disbursement of county funds to person indebted to the county
| GA-0518 |
| Delinquent taxes, attorney under contract with county to collect delinquent taxes for compensation under section 33.07 of Tax Code may not donate part of compensation to taxing unit | JC-0443 |
| Exemption of assessor-collector from registration requirements of Board of Tax Professional Examiners, statutory scheme for precludes assessor-collector from engaging in property tax collection | JC-0273 |
| Foreclosure sale, distribution of excess proceeds after resale of property by taxing unit | JC-0058 |
| Interlocal contract for collection of property taxes by appraisal district or other taxing unit rather than assessor-collector must include collection of motor vehicle inventory tax | JC-0273 |
| Judgment foreclosing tax lien on real property, construction of inconsistent enactments concerning collection of current taxes from proceeds of foreclosure sale | LO98-083 |
| Manufactured home, application for statement of ownership and location must list tax liens attached to, and such a statement that is based on false or fraudulent information regarding an existing tax lien may be refused, suspended, or revoked | GA-0343 |
| Motor vehicle inventory tax prepayments, receipt of by collector constitutes collection of taxes | JC-0273 |
| Penalties and interest on delinquent tax, property owner owes only that portion that begins to accrue on the first day of the first month that begins at least twenty-one days after collector delivers five-year notice where several five-year notices were n | JC-0328 |
| Penalty and interest on delinquent taxes may not be waived by taxing units absent statutory authority | GA-0548 |
| Penalty to defray collection costs not applicable to taxes delinquent on or after July 1 | DM-0491 |
| Procedure to recover excess tax proceeds, claimant need not file new lawsuit but must serve copy of petition on county or district attorney and all parties to existing action to foreclose lien | DM-0195 |
| Real property with hazardous waste, taxing unit may not reduce amount of delinquent taxes owed on | LO96-099 |
| Refunds of penalties and interest to taxpayers - authority of county to give | KP-0239 |
| Resale of property purchased at tax sale, county may conduct private | JM-1232 |
| Salary warrants may be issued for county officers and employees delinquent in ad valorem tax obligations | JM-1193 |
| Tax Code chapter 34 governs the sale and acquisition of property subject to tax foreclosure. Under section 34.01, a property that fails to receive a sufficient bid at a tax foreclosure sale may be "bid off" to the taxing unit that initiated the sale. | GA-1072 |
| Tax Code sections 33.06 and 32.065, a deferral to pay taxes on a residence homestead for a property owner age 65 or older also prohibits a property tax lender from exercising a remedy of foreclosure or judicial sale until the 181st day after the date the individual no longer owns and occupies the property as a residence homestead | GA-0787 |
| Tax sales and redemption of real property, Tort Claims Act does not waive liability for claims arising from acts or omissions in | JM-1261 |
| Tax warrant where amount of delinquent taxes exceeds $5,000, justice court lacks jurisdiction to issue | LO96-098 |
| Tax warrant, division of duties between peace officer and tax assessor-collector in executing and seizing and selling property under | GA-0140 |
| Tax-foreclosure-sale property, taxing unit may not by "blanket" resolution authorize such property be resold as directed by its private tax-collection attorneys | JC-0377 |
| Taxpayers are charged with knowledge of the law | GA-0548 |
| Unclaimed overpayments on property taxes collected by county, funds belong to county once the three year period of reclamation has lapsed under section 31.11 of Tax Code | DM-0258 |
| Waiver of penalties and interest due on delinquent taxes may not be granted by recreation district absent express statutory authority | LO93-058 |
| Waiver of penalty and interest on delinquent tax where taxpayer timely deposited payment in mail | LO90-021 |
| Exemptions |
| Abatement may not be granted to the owner of property that was previously the subject of a ten-year tax abatement agreement | JC-0133 |
| Abatement, property not eligible for if owned or leased by a member of the governing body of the municipality that grants abatements (Clarified by Tex. Att'y Gen. Op. No. JC-0236 (2000)) | JC-0155 |
| Airport property leased by state to private entity | DM-0436 |
| Amusement park operated on real property owned by state university, whether property is exempt from ad valorem tax | DM-0429 |
| Article VIII, section 1-b(h)Texas Constitution, a municipality with an ad valorem tax rate of zero, upon receiving a properly filed petition from five percent of authorized voters, must hold an election to determine whether to freeze the total amount of ad valorem taxes imposed on property that is subject to a residence homestead exemption owned by a person that is disabled or is 65 years of age or older under | GA-1070 |
| Calculation of interest and penalties on the homestead of an elderly or disabled person whose taxes have been deferred is governed by section 33.06 of the Tax Code for the entire period during which the deferral is effective | GA-0881 |
| Chief appraiser, initial determination about eligibility for tax exemption rests with | GA-1092 |
| Chief appraiser, initial determination about eligibility of tax exemptions rests with | GA-0827 |
| Church, real property purchased by church in middle of tax year is not exempt from ad valorem taxation | LO96-062 |
| Community housing development organization, eligibility for exemption from ad valorem taxation of real property under section 11.182 | JC-0576 |
| Community housing development organization, homestead preservation district tax exemption, application of | GA-0474 |
| County tax abatement agreement, authority of district to enter into tax abatement agreement for land pertaining to county agreement expired 90 days after date of execution of county agreement | DM-0090 |
| Definition of "disability" under the Americans with Disabilities Act, whether a person falls within the definition is not relevant to the analysis of who qualifies for tax freezes or exemptions under article VIII, section 1-b of the Texas Constitution | GA-0868 |
| Development Corporation Act of 1979, privately used commercial projects
| GA-0522 |
| Disabled veterans, maximum amount of property tax exemption authorized | GA-0676 |
| Economic development grants that are the economic equivalent of a tax abatement, authority of county to make | JC-0092 |
| Equitable title in public entity, tax exemption of property owned by private-public partnership through | GA-0485 |
| Exemption for property of charitable organization inapplicable to building used by nonprofit, but owned by individual | JC-0134 |
| Fact question for the chief appraisal of the appraisal district to initially determine, Whether any property is entitled to a tax exemption is
| GA-0537 |
| Federal lease on Canyon Lake does not affect collection of sales or use tax levied by Comal County Park District | LO90-098 |
| Foreclosed properties held by or for Texas Housing Agency exempt from state and local taxation | JM-1198 |
| Foreclosed properties held by or for Texas Housing Agency, agency not liable for accrued taxes on | JM-1198 |
| Foreclosed properties in the Veterans' Housing Assistance Program, if tax-exempt | GA-0026 |
| Forfeiture of real property to state-property exempt from taxation while title is in state | DM-0187 |
| Freeport exemption from ad valorem tax not limited to property under continuous ownership while in Texas | DM-0463 |
| Gasoline tax, gasoline purchased by school district and used by independent contractors solely for provision of transportation services to school district is exempt from | DM-0216 |
| Historically significant structures, taxing unit may offer partial tax exemption, but tax freeze not permitted | LO97-039 |
| Homestead exemption, municipality may not increase if increase would impair municipality's contract to pay bondholders with ad valorem tax revenues | DM-0031 |
| Homestead exemptions, whether blind property owner qualifies for additional | LO95-060 |
| Homestead preservation district land trusts | GA-0474 |
| Homestead, taxing unit may not adopt by public election | DM-0312 |
| Hospital district that owns building and leases to physicians for their private practice, whether tax-exempt | JC-0311 |
| Housing finance corporation, homestead preservation district tax exemption, application of | GA-0474 |
| Improvements, distinguishing from repairs for purposes of limit on value of senior's residence homestead for school-district taxation | GA-0091 |
| Jail occupied by county under lease-purchase agreement with private entity, whether exempt from property tax | DM-0383 |
| Jail with legal title held by county-created public facility corporation, controlled by county pursuant to lease-purchase agreement, and housing out-of-state prisoners, whether exempt from property tax | LO98-028 |
| Local option homestead exemption from the amount that was adopted for the 2014 tax year through the 2019 tax year; Tax Code subsection 11.13(n-1) prohibits a school district, municipality, or county from repealing or reducing the | KP-0072 |
| Mineral interests of Lower Colorado River Authority exempt from taxation if held exclusively for use and benefit of public | DM-0078 |
| Municipal drainage utility charge, school districts subject to | GA-1080 |
| Municipal hospital authority-owned building leased in part to private long-term health care company, tests for determining tax exemption | JC-0571 |
| Permanent University Fund land, taxation by water improvement district | DM-0374 |
| Personal property, consequences of governmental body's failure to hold a public hearing regarding proposal to tax personal property otherwise exempt from taxation | JC-0282 |
| Pollution-control property, scope of exemption from ad valorem taxation | JC-0372 |
| Private residential housing, whether specific property provides depends upon the circumstances surrounding the resident involved and upon the present resident's intentions | DM-0272 |
| Property tax exemption under section 11.231 of the Texas Tax Code, an entity that satisfies the elements in subsections 11.231(a) and 11.231(d), as determined by the chief appraiser, is a "nonprofit community business organization" that qualifies for a | GA-0890 |
| Publicly-owned property, tax-exempt status of property leased to private party or another political subdivision | DM-0188 |
| Refund tax collected on travel trailers under retroactive exemption in 2002 and 2003, no implied authority for political subdivision to | GA-0194 |
| Rendition requirement, a motor vehicle that need not be rendered under Tax Code section 22.01(k) is not thereby exempt from taxation | GA-0484 |
| Rental of all or part of residence, whether this disqualifies residence for homestead tax exemption under section 11.13 of the Tax Code | JC-0415 |
| Residence homestead exemption, under subsection 11.131(c) of the Tax Code a surviving spouse’s qualifications for the residence homestead property tax exemption are determined on January 1, 2012 and the fact that the disabled veteran died in 2011 prior to the effective date of subsection 11.131(c) does not deprive the surviving spouse of the | GA-0918 |
| Sales tax rebate, if a business collects and remits municipal sales taxes as required by law, the city's rebate of those taxes to the business does not violate article III, section 55 of the Texas Constitution | GA-0071 |
| Special law, tax exemption for specific, named private entity constitutes | DM-0432 |
| State military forces, road and street tax exemption not applicable to optional county motor vehicle registration fee | LO93-072 |
| Subsection 11.13(l)(2)(B), Tax Code - A court would likely construe to refer to an owner's temporary residence in an establishment set up to assist persons with overcoming illness or injury, or with needs related to physical or mental weakness or growing old, through a wide range of activities, regardless of whether the owner receives such services | KP-0147 |
| Tax abatement agreement for land in which board member has interest, navigation district's authority to execute | LO93-035 |
| Tax abatement agreement relating to property in which county commissioner has an interest, whether county may execute | LO98-001 |
| Tax abatement agreement with owner of tax-exempt leasehold interest in tax-exempt real property, county's authority to enter into | JC-0300 |
| Tax abatement agreements, authority of commissioners court to grant when the subjects of the agreement are fixtures and improvements owned by a wind turbine company and are to be located on the property of a member of the commissioners court | GA-0600 |
| Tax Code sections 33.06 and 32.065, a deferral to pay taxes on a residence homestead for a property owner age 65 or older also prohibits a property tax lender from exercising a remedy of foreclosure or judicial sale until the 181st day after the date the individual no longer owns and occupies the property as a residence homestead | GA-0787 |
| Tax exempt property, tax exempt status of leasehold interest in | GA-0827 |
| Tax exemption for property equitably owned by charitable organization | GA-1092 |
| The tax freezes and exemptions authorized by article VIII, section 1-b of the Texas Constitution are available for residence homesteads of persons who are under a disability for purposes of payment of disability insurance benefits under Federal Old-Age, Survivors, and Disability Insurance | GA-0868 |
| Travel trailers, retroactive exemption for | GA-0194 |
| Waste disposal site for materials dredged from Intercoastal Waterway, property used as may not be exempted from taxation | DM-0301 |
| Waste treatment business not entitled to pollution control equipment property tax exemption | LO96-128 |
| Whether multiple parcels of land may constitute "residence homestead" is question of fact | GA-0752 |
| Youth-development-association-use tax exemption, qualification of agricultural open-space land for does not constitute a change of use triggering rollback tax when property still used for agricultural purposes | JC-0299 |
| Navigation Districts |
| Property tax freeze for persons with disabilities or persons sixty-five years of age or older, navigation district's authority to adopt | GA-0539 |
| Political Subdivisions |
| Accrual of penalty and interest on delinquent ad valorem taxes after county purchases real property | GA-0973 |
| Municipal hotel occupancy tax revenue - If expenditure is for one of the specified uses listed in Tax Code section 351.101, municipality may expend municipal hotel occupancy tax revenue in the direct promotion of tourism and the convention and hotel industry | KP-0131 |
| Transfer of tax lien, under section 32.06, Tax Code, tax assessor-collector, acting alone, may carry out the statutorily required duties related to
Transfer of tax lien, neither the tax assessor-collector nor the governing body of the taxing unit is empowered to deny, if the conditions of section 32.06, Tax Code, are otherwise met
Transferred tax lien, under section 32.06, Tax Code, court could conclude that closing costs and lien recordation fees are secured by | GA-0965 |
| Type C general-law municipality's authority to levy ad valorem taxes | KP-0028 |
| Rollbacks |
| Agricultural appraisal, change in use of land | LO95-054 |
| Certified estimate of property tax values-subsections 44.004(j), Education Code and 26.05(g), Tax Code do not authorize an independent school district to use the certified estimates to adopt a tax rate after adopting the budget | KP-0001 |
| Land acquired by state | DM-0448 |
| Notice and public hearing requirements for change in tax rate not activated unless proposed tax rate exceeds 103 percent of effective tax rate | DM-0094 |
| School districts authority to set tax rates under Tax Code section 26.08 rollback provisions | GA-0775 |
| Tax Code section 26.07, if a municipality's ad valorem rollback rate is zero, and it adopts a tax rate above zero, the qualified voters of the municipality by petition may require that an election be held to determine whether or not to reduce the ad valorem tax rate back to zero under | GA-1070 |
| Tax Code section 26.08(a), an independent school district may not increase a maintenance and operations tax rate above the maximum maintenance and operations tax rate component calculated for purposes of the rollback rate except by voter approval | KP-0154 |
| Tax rate for a particular tax that is above the calculated rollback rate for that tax, county may adopt without triggering section 26.07 of the Tax Code as long as the sum of the county’s individually adopted tax rates does not exceed the combined rollback tax rate | GA-0954 |
| Youth-development-association-use tax exemption, qualification of agricultural open-space land for does not constitute a change of use triggering rollback tax when property still used for agricultural purposes | JC-0299 |
