Tex. Tax Code § 1.12 · Chapter 1. GENERAL PROVISIONS
MEDIAN LEVEL OF APPRAISAL.
Text — Current through the 89th 2nd Called Legislative Session, 2025
(a) For purposes of this title, the median level of appraisal is the median appraisal ratio of a reasonable and representative sample of properties in an appraisal district or, for purposes of Section 41.43 or 42.26, of a sample of properties specified by that section.
(b) An appraisal ratio is the ratio of a property's appraised value as determined by the appraisal office or appraisal review board, as applicable, to:
(1) the appraised value of the property according to law if the property qualifies for appraisal for tax purposes according to a standard other than market value; or
(2) the market value of the property if Subdivision (1) of this subsection does not apply.
(c) The median appraisal ratio for a sample of properties is, in a numerically ordered list of the appraisal ratios for the properties:
(1) if the sample contains an odd number of properties, the appraisal ratio above and below which there is an equal number of appraisal ratios in the list; or
(2) if the sample contains an even number of properties, the average of the two consecutive appraisal ratios above and below which there is an equal number of appraisal ratios in the list.
Text of subsection effective until January 01, 2027
(d) For purposes of this section, the appraisal ratio of property to which Section 23.23 or 23.231 applies is the ratio of the property's market value as determined by the appraisal district or appraisal review board, as applicable, to the market value of the property according to law. The appraisal ratio is not calculated according to the appraised value of the property as limited by Section 23.23 or 23.231.
Text of subsection effective on January 01, 2027
(d) For purposes of this section, the appraisal ratio of a homestead to which Section 23.23 applies is the ratio of the property's market value as determined by the appraisal district or appraisal review board, as applicable, to the market value of the property according to law. The appraisal ratio is not calculated according to the appraised value of the property as limited by Section 23.23.
Notes and commentary — not statutory text
History
Added by Acts 1981, 67th Leg., 1st C.S., p. 118, ch. 13, Sec. 5, eff. Jan. 1, 1982. Amended by Acts 1983, 68th Leg., p. 4924, ch. 877, Sec. 1, eff. Jan. 1, 1984; Acts 1985, 69th Leg., ch. 823, Sec. 1, eff. Jan. 1, 1986; Acts 1989, 71st Leg., ch. 796, Sec. 3, eff. June 15, 1989; Acts 1997, 75th Leg., ch. 1039, Sec. 46, eff. Jan. 1, 1998.
Amended by:
Acts 2023, 88th Leg., 2nd C.S., Ch. 1 (S.B. 2), Sec. 4.01, eff. January 1, 2024.
Acts 2023, 88th Leg., 2nd C.S., Ch. 1 (S.B. 2), Sec. 4.02, eff. January 1, 2027.
Source of truth
- Edition
- Current through the 89th 2nd Called Legislative Session, 2025
- Official file
- https://statutes.capitol.texas.gov/Docs/TX/htm/TX.1.htm
- Text hash
- sha256 d5f84ac60b879da922b64fe0b74fcf7233a715f582a469a68d59b0e8f3e63567
- Composed by
- compose_tx.py 2026-10-05: the Legislative Council's chapter files read in document order; verify_tx.py's independent reading (lxml DOM walk) agrees character for character
This section cites
Provisions in this library that the text above cites, as it prints each citation. A range cited as “ss. 61.13-61.16” links its first and last provisions.
Tax Code
- Tex. Tax Code § 23.23LIMITATION ON APPRAISED VALUE OF RESIDENCE HOMESTEAD.Printed as Section 23.23 | Section 23.23 or 23.231
- Tex. Tax Code § 23.231CIRCUIT BREAKER LIMITATION ON APPRAISED VALUE OF REAL PROPERTY OTHER THAN RESIDENCE HOMESTEAD.Printed as Section 23.23 or 23.231
- Tex. Tax Code § 41.43PROTEST OF DETERMINATION OF VALUE OR INEQUALITY OF APPRAISAL.Printed as Section 41.43 or 42.26
- Tex. Tax Code § 42.26REMEDY FOR UNEQUAL APPRAISAL.Printed as Section 41.43 or 42.26
Procedural information only. Not legal advice and not a substitute for the advice of an attorney. Confirm the current text with the official publisher before relying on it.