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Texas Tax Code - TAX § 302.001. Property Taxes Authorized; Purposes

Current as of January 01, 2024 | Updated by Findlaw Staff

(a) A Type A general-law municipality may levy property taxes for current expenses, for the construction or purchase of public buildings, water works, sewers, and other permanent improvements in the municipality, including municipal schools and school sites, and for the construction and improvement of municipal roads, streets, and bridges in the municipality.

(b) A Type B general-law municipality may levy property taxes at an annual rate not to exceed 25 cents for each $100 of property valuation.

(c) A home-rule municipality may levy special or general property taxes for lawful purposes.

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Cite this article: FindLaw.com - Texas Tax Code - TAX § 302.001. Property Taxes Authorized; Purposes - last updated January 01, 2024 | https://codes.findlaw.com/tx/tax-code/tax-sect-302-001/

FindLaw Codes may not reflect the most recent version of the law in your jurisdiction. Please verify the status of the code you are researching with the state legislature before relying on it for your legal needs.

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