TAX CODE

TITLE 1. PROPERTY TAX CODE

SUBTITLE E. COLLECTIONS AND DELINQUENCY

CHAPTER 31. COLLECTIONS

For expiration of Subsections (d-2), (d-3), (d-4), and (d-5), see Subsection (d-5).

Sec. 31.01.  TAX BILLS.  (a)  Except as provided by Subsections (f), (i-1), and (k), the assessor for each taxing unit shall prepare and mail a tax bill to each person in whose name the property is listed on the tax roll and to the person's authorized agent.  The assessor shall mail tax bills by October 1 or as soon thereafter as practicable.  The assessor shall mail to the state agency or institution the tax bill for any taxable property owned by the agency or institution.  The agency or institution shall pay the taxes from funds appropriated for payment of the taxes or, if there are none, from funds appropriated for the administration of the agency or institution.  The exterior of the tax bill must show the return address of the taxing unit.  If the assessor wants the United States Postal Service to return the tax bill if it is not deliverable as addressed, the exterior of the tax bill may contain, in all capital letters, the words "RETURN SERVICE REQUESTED," or another appropriate statement directing the United States Postal Service to return the tax bill if it is not deliverable as addressed.
(b)  The county assessor-collector shall mail the tax bill for Permanent University Fund land to the comptroller.  The comptroller shall pay all county tax bills on Permanent University Fund land with warrants drawn on the General Revenue Fund and mailed to the county assessors-collectors before February 1.
(c)  The tax bill or a separate statement accompanying the tax bill shall:
(1)  identify the property subject to the tax;
(2)  state the appraised value, assessed value, and taxable value of the property;
(3)  if the property is land appraised as provided by Subchapter C, D, E, or H, Chapter 23, state the market value and the taxable value for purposes of deferred or additional taxation as provided by Section 23.46, 23.55, 23.76, or 23.9807, as applicable;
(4)  state the assessment ratio for the unit;
(5)  state the type and amount of any partial exemption applicable to the property, indicating whether it applies to appraised or assessed value;
(6)  state the total tax rate for the unit;
(7)  state the amount of tax due, the due date, and the delinquency date;
(8)  explain the payment option and discounts provided by Sections 31.03 and 31.05, if available to the unit's taxpayers, and state the date on which each of the discount periods provided by Section 31.05 concludes, if the discounts are available;
(9)  state the rates of penalty and interest imposed for delinquent payment of the tax;
(10)  include the name and telephone number of the assessor for the unit and, if different, of the collector for the unit;
(11)  for real property, state for the current tax year and each of the preceding five tax years:
(A)  the appraised value and taxable value of the property;
(B)  the total tax rate for the unit;
(C)  the amount of taxes imposed on the property by the unit; and
(D)  the difference, expressed as a percent increase or decrease, as applicable, in the amount of taxes imposed on the property by the unit compared to the amount imposed for the preceding tax year; and
(12)  for real property, state the differences, expressed as a percent increase or decrease, as applicable, in the following for the current tax year as compared to the fifth tax year before that tax year:
(A)  the appraised value and taxable value of the property;
(B)  the total tax rate for the unit; and
(C)  the amount of taxes imposed on the property by the unit.
(c-1)  If for any of the preceding six tax years any information required by Subsection (c)(11) or (12) to be included in a tax bill or separate statement is unavailable, the tax bill or statement must state that the information is not available for that year.
(c-2)  For a tax bill that includes back taxes on an improvement that escaped taxation in a prior year, the tax bill or separate statement described by Subsection (c) must state that no interest is due on the back taxes if those back taxes are paid not later than the 120th day after the date the tax bill is sent.
(d)  Each tax bill shall also state the amount of penalty, if any, imposed pursuant to Sections 23.431, 23.54, 23.541, 23.75, 23.751, 23.87, 23.97, and 23.9804.
(d-1)  This subsection applies only to a school district.  In addition to stating the total tax rate for the school district, the tax bill or the separate statement shall separately state:
(1)  the maintenance and operations rate of the school district;
(2)  if the school district has outstanding debt, as defined by Section 26.012, the debt rate of the district;
(3)  the maintenance and operations rate of the school district for the preceding tax year;
(4)  if for the current tax year the school district imposed taxes for debt, as defined by Section 26.012, the debt rate of the district for the current tax year;
(5)  if for the preceding tax year the school district imposed taxes for debt, as defined by Section 26.012, the debt rate of the district for that year; and
(6)  the total tax rate of the district for the preceding tax year.
(d-2)  This subsection and Subsections (d-3) and (d-4) apply only to taxes imposed by a taxing unit on property for the 2023 tax year and only if the changes in law made by S.B. 2, Acts of the 88th Legislature, 2nd Called Session, 2023, would lower the taxes imposed by the taxing unit on the property for that tax year.  The assessor for the taxing unit shall compute the amount of taxes imposed and the other information required by this section as if the changes in law made by S.B. 2, Acts of the 88th Legislature, 2nd Called Session, 2023, were in effect for that tax year.  The tax bill or the separate statement must indicate that the bill is a provisional tax bill and include a statement in substantially the following form:
"If the Texas Legislature had not enacted property tax relief legislation during the 2023 legislative session, your tax bill would have been $____ (insert amount of tax bill if the changes in law made by S.B. 2, Acts of the 88th Legislature, 2nd Called Session, 2023, were not in effect for that tax year).  Because of action by the Texas Legislature, your tax bill has been lowered by $____ (insert difference between amount of tax bill if the changes in law made by S.B. 2, Acts of the 88th Legislature, 2nd Called Session, 2023, were not in effect for that tax year and amount of tax bill if that Act were in effect for that tax year), resulting in a lower tax bill of $____ (insert amount of tax bill if the changes in law made by S.B. 2, Acts of the 88th Legislature, 2nd Called Session, 2023, were in effect for that tax year), contingent on the approval by the voters at an election to be held November 7, 2023, of the constitutional amendment proposed by H.J.R. 2, 88th Legislature, 2nd Called Session, 2023.  If that constitutional amendment is not approved by the voters at the election, a supplemental tax bill in the amount of $____ (insert difference between amount of tax bill if the changes in law made by S.B. 2, Acts of the 88th Legislature, 2nd Called Session, 2023, were not in effect for that tax year and amount of tax bill if that Act were in effect for that tax year) will be mailed to you."
(d-3)  A tax bill prepared by the assessor for a taxing unit as provided by Subsection (d-2) and mailed as provided by Subsection (a) is considered to be a provisional tax bill until the canvass of the votes on the constitutional amendment proposed by H.J.R. 2, 88th Legislature, 2nd Called Session, 2023.  If the constitutional amendment is approved by the voters, the tax bill is considered to be a final tax bill for the taxes imposed on the property for the 2023 tax year, and no additional tax bill is required to be mailed unless another provision of this title requires the mailing of a corrected tax bill.  If the constitutional amendment is not approved by the voters:
(1)  a tax bill prepared by the assessor as provided by Subsection (d-2) is considered to be a final tax bill but only as to the portion of the taxes imposed on the property for the 2023 tax year that are included in the bill;
(2)  the amount of taxes imposed by each taxing unit on property for the 2023 tax year is calculated as if the changes in law made by S.B. 2, Acts of the 88th Legislature, 2nd Called Session, 2023, were not in effect for that tax year; and
(3)  except as provided by Subsections (f), (i-1), and (k), the assessor for each taxing unit shall prepare and mail a supplemental tax bill, by December 1 or as soon thereafter as practicable, in an amount equal to the difference between the amount of the tax bill if the changes in law made by S.B. 2, Acts of the 88th Legislature, 2nd Called Session, 2023, were not in effect for that tax year and the amount of the tax bill if that Act were in effect for that tax year.
(d-4)  Except as otherwise provided by Subsection (d-3), the provisions of this section other than Subsection (d-2) apply to a supplemental tax bill mailed under Subsection (d-3).
(d-5)  This subsection and Subsections (d-2), (d-3), and (d-4) expire December 31, 2024.
(e)  An assessor may include taxes for more than one taxing unit in the same tax bill, but he shall include the information required by Subsection (c) of this section for the tax imposed by each unit included in the bill.
(f)  A collector may provide that a tax bill not be sent until the total amount of unpaid taxes the collector collects on the property for all taxing units the collector serves is $15 or more.  A collector may not send a tax bill for an amount of taxes less than $15 if before the tax bill is prepared the property owner files a written request with the collector that a tax bill not be sent until the total amount of unpaid taxes the collector collects on the property is $15 or more.  The request applies to all subsequent taxes the collector collects on the property until the property owner in writing revokes the request or the person no longer owns the property. 
(g)  Except as provided by Subsection (f), failure to send or receive the tax bill required by this section, including a tax bill that has been requested to be sent by electronic means under Subsection (k), does not affect the validity of the tax, penalty, or interest, the due date, the existence of a tax lien, or any procedure instituted to collect a tax.
(h)  An assessor who assesses taxes for more than one taxing unit may prepare and deliver separate bills for the taxes of a taxing unit that does not adopt a tax rate for the year before the 60th day after the date the chief appraiser certifies the appraisal roll for the unit under Section 26.01 of this code or, if the taxing unit participates in more than one appraisal district, before the 60th day after the date it receives a certified appraisal roll from any of the appraisal districts in which it participates.  If separate tax bills are prepared and delivered under this subsection, the taxing unit or taxing units that failed to adopt the tax rate before the prescribed deadline must pay the additional costs incurred in preparing and mailing the separate bills in addition to any other compensation required or agreed to be paid for the appraisal services rendered.
(i)  For a city or town that imposes an additional sales and use tax under Section 321.101(b) of this code, or a county that imposes a sales and use tax under Chapter 323 of this code, the tax bill shall indicate the amount of additional ad valorem taxes, if any, that would have been imposed on the property if additional ad valorem taxes had been imposed in an amount equal to the amount of revenue estimated to be collected from the additional city sales and use tax or from the county sales and use tax, as applicable, for the year determined as provided by Section 26.041 of this code.
(i-1)  If an assessor mails a tax bill under Subsection (a) or delivers a tax bill by electronic means under Subsection (k) to a mortgagee of a property, the assessor is not required to mail or deliver by electronic means a copy of the bill to any mortgagor under the mortgage or to the mortgagor's authorized agent.
(j)  If a tax bill is mailed under Subsection (a) or delivered by electronic means under Subsection (k) to a mortgagee of a property, the mortgagee shall mail a copy of the bill to the owner of the property not more than 30 days following the mortgagee's receipt of the bill.
(k)  The assessor for a taxing unit shall deliver a tax bill as required by this section by electronic means if on or before September 15 the individual or entity entitled to receive a tax bill under this section and the assessor enter into an agreement for delivery of a tax bill by electronic means. An assessor who delivers a tax bill electronically under this subsection is not required to mail the same bill under Subsection (a).  An agreement entered into under this subsection:
(1)  must:
(A)  be in writing or in an electronic format;
(B)  be signed by the assessor and the individual or entity entitled to receive the tax bill under this section;
(C)  be in a format acceptable to the assessor;
(D)  specify the electronic means by which the tax bill is to be delivered; and
(E)  specify the e-mail address to which the tax bill is to be delivered; and
(2)  remains in effect for all subsequent tax bills until revoked by an authorized individual in a written revocation filed with the assessor.
(l)  The comptroller may:
(1)  prescribe acceptable media, formats, content, and methods for the delivery of tax bills by electronic means under Subsection (k); and
(2)  provide a model form agreement.
Acts 1979, 66th Leg., p. 2284, ch. 841, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 1981, 67th Leg., p. 2359, ch. 581, Sec. 3, eff. Jan. 1, 1982;  Acts 1981, 67th Leg., 1st C.S., p. 166, ch. 13, Sec. 122, eff. Jan. 1, 1982;  Acts 1983, 68th Leg., p. 15, ch. 5, Sec. 1, eff. March 14, 1983;  Acts 1985, 69th Leg., ch. 429, Sec. 1, eff. June 11, 1985;  Acts 1987, 70th Leg., ch. 11, Sec. 13, eff. April 2, 1987;  Acts 1987, 70th Leg., ch. 834, Sec. 1, eff. June 18, 1987;  Acts 1989, 71st Leg., ch. 2, Sec. 14.27(d)(2), 14.28(2), eff. Aug. 28, 1989;  Acts 1989, 71st Leg., ch. 969, Sec. 1, eff. Sept. 1, 1989;  Acts 1991, 72nd Leg., ch. 836, Sec. 9.1, eff. Aug. 26, 1991;  Acts 1991, 72nd Leg., 2nd C.S., ch. 6, Sec. 47, eff. Sept. 1, 1991;  Acts 1993, 73rd Leg., ch. 926, Sec. 2, eff. Sept. 1, 1993;  Acts 1995, 74th Leg., ch. 1012, Sec. 2, eff. Sept. 1, 1995;  Acts 1997, 75th Leg., ch. 906, Sec. 1, eff. Jan. 1, 1998;  Acts 1997, 75th Leg., ch. 1039, Sec. 32, eff. Jan. 1, 1998;  Acts 1999, 76th Leg., ch. 547, Sec. 1, eff. Sept. 1, 1999;  Acts 1999, 76th Leg., ch. 631, Sec. 8, eff. Sept. 1, 1999.
Amended by: 
Acts 2005, 79th Leg., Ch. 846 (S.B. 898), Sec. 1, eff. September 1, 2005.
Acts 2005, 79th Leg., Ch. 1255 (H.B. 1984), Sec. 2, eff. January 1, 2006.
Acts 2005, 79th Leg., Ch. 1368 (S.B. 18), Sec. 5, eff. June 18, 2005.
Acts 2006, 79th Leg., 3rd C.S., Ch. 5 (H.B. 1), Sec. 1.15(a), eff. May 31, 2006.
Acts 2006, 79th Leg., 3rd C.S., Ch. 5 (H.B. 1), Sec. 1.15(b), eff. May 31, 2006.
Acts 2006, 79th Leg., 3rd C.S., Ch. 5 (H.B. 1), Sec. 1.15(c), eff. May 31, 2006.
Acts 2007, 80th Leg., R.S., Ch. 107 (H.B. 923), Sec. 1, eff. September 1, 2007.
Acts 2007, 80th Leg., R.S., Ch. 1106 (H.B. 3496), Sec. 2, eff. January 1, 2008.
Acts 2009, 81st Leg., R.S., Ch. 1205 (S.B. 562), Sec. 1, eff. September 1, 2009.
Acts 2011, 82nd Leg., R.S., Ch. 138 (S.B. 551), Sec. 2, eff. September 1, 2011.
Acts 2011, 82nd Leg., R.S., Ch. 483 (H.B. 843), Sec. 2, eff. January 1, 2012.
Acts 2015, 84th Leg., R.S., Ch. 465 (S.B. 1), Sec. 8, eff. June 15, 2015.
Acts 2023, 88th Leg., 2nd C.S., Ch. 1 (S.B. 2), Sec. 6.07, eff. July 22, 2023.