TEXAS HAS NO STATE PROPERTY TAX. Local governments 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 governments 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.