Tex. Tax Code § 21.01 · Chapter 21. TAXABLE SITUS
REAL PROPERTY.
Text — Current through the 89th 2nd Called Legislative Session, 2025
Real property is taxable by a taxing unit if located in the unit on January 1, except as provided by Chapter 49, Education Code.
Notes and commentary — not statutory text
History
Acts 1979, 66th Leg., p. 2247, ch. 841, Sec. 1, eff. Jan. 1, 1979. Amended by Acts 1993, 73rd Leg., ch. 347, Sec. 4.10, eff. May 31, 1993; Acts 1997, 75th Leg., ch. 165, Sec. 6.74, eff. Sept. 1, 1997.
Amended by:
Acts 2019, 86th Leg., R.S., Ch. 943 (H.B. 3), Sec. 3.089, eff. September 1, 2019.
Source of truth
- Edition
- Current through the 89th 2nd Called Legislative Session, 2025
- Official file
- https://statutes.capitol.texas.gov/Docs/TX/htm/TX.21.htm
- Text hash
- sha256 4bf9dc97c0605b90a9e275539456395c1b781246a1d3ccedc6e0d9a45503cd78
- 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.
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.