Texas Tax Code § 21.01

Real Property

Taxable Situs

Real property is taxable by a taxing unit if located in the unit on January 1, except as provided by Chapter 49, Education Code.

Official text of the Texas Tax Code as published by the Texas Legislative Council.

Official source

Legislative 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.

Acts 2019, 86th Leg., R.S., Ch. 943 (H.B. 3), Sec. 3.089, eff. September 1, 2019.