taxes Property Tax Assistance

PROPERTY TAX RULES

The Property Tax Assistance Division provides a Handbook of Texas Property Tax Rules (PDF). For up-to-date versions of rules, please see the Texas Administrative Code.

Proposed Rules

The following property tax administration rule proposal was filed with the secretary of state on Oct. 1, 2024, and published in the Texas Register on Oct. 18, 2024. The 30-day comment period begins when the rule is published and ends Nov. 17, 2024.

• §9.3031, Rendition Forms

The following property tax administration rule proposals were filed with the secretary of state on Sept. 23, 2024, and published in the Texas Register on Oct. 4, 2024. The 30-day comment period begins when the rules are published and ends Nov. 3, 2024.

• §9.4037 Use of Electronic Communications for Transmittal of Property Tax Information (Repeal)
• §9.4037 Electronic Delivery of Communications between Tax Officials and Property Owners
• §9.4323 Application

Comments on proposed rules may be submitted to Property Tax Assistance Division Director Shannon Murphy by mail to P.O. Box 13528, Austin, Texas, 78711-3528, or to ptad.rulecomments@cpa.texas.gov.

Adopted Rules

The Comptroller’s office filed the following rule adoption with the Texas Secretary of State on Sept. 23, 2024. The rule was published on Oct. 11, 2024, and became effective on Oct. 13, 2024.

• §9.415, Applications for Property Tax Exemptions

The Comptroller’s office filed the following rule adoptions with the Texas Secretary of State on Sept. 24, 2024. The rules were published on Oct. 11, 2024, and became effective on Oct. 14, 2024.

• §9.4223, Dismissal for Lack of Jurisdiction
• §9.4244, Dismissals for Lack of Jurisdiction

The Comptroller’s office filed the following rule adoption with the Texas Secretary of State on Oct. 3, 2024. The rule was published on Oct. 18, 2024, and becomes effective on Oct. 23, 2024.

• §9.3006, Notice of Estimated Taxes Required to be Delivered by County Appraisal Districts

The Comptroller’s office filed the following rule proposals with the Texas Secretary of State on Nov. 7, 2024. The rule proposals will be published on Nov. 22, 2024, and become effective on Nov. 27, 2024.

• §9.4037, Use of Electronic Communications for Transmittal of Property Tax Information (REPEAL)
• §9.4037, Electronic Delivery of Communications between Tax Officials and Property Owners

The Comptroller’s office filed the following rule adoptions with the Texas Secretary of State on Nov. 12, 2024. The rule adoptions will be published on Nov. 29, 2024, and become effective on Dec. 2, 2024.

• §9.4001, Valuation of Open-Space and Agricultural Lands
• §9.4011, Appraisal of Timberlands