Tex. Tax Code § 5.09 · Chapter 5. STATE ADMINISTRATION
BIENNIAL REPORTS.
Text — Current through the 89th 2nd Called Legislative Session, 2025
(a) The comptroller shall prepare a biennial report of the total appraised values and taxable values of taxable property by category and the tax rates of each county, municipality, special district, and school district in effect for the two years preceding the year in which the report is prepared.
(a-1) The comptroller shall:
(1) prescribe the format by which an appraisal district or taxing unit must submit information under this section to the comptroller;
(2) collect and review in detail the information submitted that relates to each county, municipality, and school district; and
(3) collect and review the information submitted that relates to each special district.
(b) Not later than December 31 of each even-numbered year, the comptroller shall:
(1) electronically publish on the comptroller's Internet website the report required by Subsection (a); and
(2) notify the governor, the lieutenant governor, and each member of the legislature that the report is available on the website.
Notes and commentary — not statutory text
History
Acts 1979, 66th Leg., p. 2223, ch. 841, Sec. 1, eff. Jan. 1, 1980. Amended by Acts 1981, 67th Leg., 1st C.S., p. 119, ch. 13, Sec. 10, eff. Aug. 14, 1981; Acts 1989, 71st Leg., ch. 384, Sec. 8, eff. Sept. 1, 1989; Acts 1991, 72nd Leg., 2nd C.S., ch. 6, Sec. 5, eff. Sept. 1, 1991; Acts 1991, 72nd Leg., 2nd C.S., ch. 6, Sec. 66, eff. Jan. 8, 1992.
Amended by:
Acts 2011, 82nd Leg., 1st C.S., Ch. 4 (S.B. 1), Sec. 17.04, eff. September 28, 2011.
Acts 2019, 86th Leg., R.S., Ch. 944 (S.B. 2), Sec. 11, eff. January 1, 2020.
Source of truth
- Edition
- Current through the 89th 2nd Called Legislative Session, 2025
- Official file
- https://statutes.capitol.texas.gov/Docs/TX/htm/TX.5.htm
- Text hash
- sha256 c5af84430d6289c7779553ad60897f5795328069e19de1e2b726338777c6f086
- 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.