Tex. Tax Code § 26.02

Current with legislation from the 2023 Regular and Special Sessions signed by the Governor as of November 21, 2023.

Section 26.02 - Assessment Ratios Prohibited

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.

Tex. Tax Code § 26.02

Amended by Acts 1983, 68th Leg., p. 4827, ch. 851, Sec. 18, eff. Aug. 29, 1983

Acts 1979, 66th Leg., p. 2277, ch. 841, Sec. 1, eff. Jan. 1, 1981.