taxesProperty Tax Assistance

Property Taxpayers' Bill of Rights

TEXAS HAS NO STATE PROPERTY TAX. Local taxing units set tax rates and collect property taxes that are used to provide local services including schools, streets and roads, police and fire protection and many other services. Several types of local taxing units may tax property. Texas counties and local school districts tax all nonexempt property within their jurisdictions. Cities and special-purpose districts such as hospitals, junior colleges or water districts also may collect certain property taxes.

Texas law requires property values used in determining taxes to be equal and uniform, and establishes the process local officials follow in determining property values, setting tax rates and collecting taxes. Taxpayers are entitled to certain remedies when unsatisfied with their property's appraised value and to a voice in decisions affecting property tax rates.

The Comptroller's office is committed to ensuring that taxpayers have the information needed to preserve their rights and pursue appropriate remedies. In keeping with this commitment, the Comptroller's Property Tax Assistance Division created this summary of property tax rights.

As a Texas Property Taxpayer…

  1. YOU HAVE THE RIGHT to equal and uniform taxation.
  2. YOU HAVE THE RIGHT to ensure that your property is appraised uniformly with similar property in your county.
  3. YOU HAVE THE RIGHT to have your property appraised according to generally accepted appraisal methods and techniques and other requirements of law.
  4. YOU HAVE THE RIGHT to receive exemptions or other tax relief for which you qualify and apply timely.
  5. YOU HAVE THE RIGHT to notice of property value increases and exemption changes.
  6. YOU HAVE THE RIGHT to request and inspect non-confidential information used to appraise your property.
  7. YOU HAVE THE RIGHT to protest your property's value and other appraisal matters to an appraisal review board composed of an impartial group of citizens in your community.
  8. YOU HAVE THE RIGHT to appeal the appraisal review board's decision to district court in the county where the property is located.
  9. YOU HAVE THE RIGHT to fair treatment by the appraisal district, the appraisal review board and the tax assessor-collector.
  10. YOU HAVE THE RIGHT to voice your opinions at open public meetings about proposed tax rates and to ask questions of the governing body responsible for setting tax rates.
  11. YOU HAVE THE RIGHT to notice of estimated tax amounts.
  12. YOU HAVE THE RIGHT to petition certain local taxing units to call an election to limit a tax increase in certain circumstances.
  13. YOU HAVE THE RIGHT to receive a free copy of the Taxpayer Assistance Pamphlet published by the Texas Comptroller of Public Accounts prior to your protest before the appraisal review board.