Tex. Tax Code § 26.02 · Chapter 26. ASSESSMENT
ASSESSMENT RATIOS PROHIBITED.
Verbatim from the official edition
Text — Current through the 89th 2nd Called Legislative Session, 2025
The assessment of property for taxation on the basis of a percentage of its appraised value is prohibited. All property shall be assessed on the basis of 100 percent of its appraised value.
Notes and commentary — not statutory text
History
Acts 1979, 66th Leg., p. 2277, ch. 841, Sec. 1, eff. Jan. 1, 1981. Amended by Acts 1983, 68th Leg., p. 4827, ch. 851, Sec. 18, eff. Aug. 29, 1983.
Source of truth
- Edition
- Current through the 89th 2nd Called Legislative Session, 2025
- Official file
- https://statutes.capitol.texas.gov/Docs/TX/htm/TX.26.htm
- Text hash
- sha256 6036cb0ec5e45a190dcf5f1dec7e6095980d749fafa5a0735b78cdd5b3c7f00b
- 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
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.