Tex. Codes » Tax Code · TITLE 1. PROPERTY TAX CODE · SUBTITLE A. GENERAL PROVISIONS · CHAPTER 1. GENERAL PROVISIONS
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Tex. Tax Code § 1.07 (2026)

Delivery Of Notice

✓ laws through the 89th Legislature (2025)
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Sec. 1.07. DELIVERY OF NOTICE. (a) An official or agency required by this title to deliver a notice to a property owner may deliver the notice by regular first-class mail, with postage prepaid, unless this section or another provision of this title requires or authorizes a different method of delivery.

(b) The official or agency shall address the notice to the property owner, the person designated under Section 1.111(f) to receive the notice for the property owner, if that section applies, or, if appropriate, the property owner's agent at the agent's address according to the most recent record in the possession of the official or agency. However, if a property owner files a written request with the appraisal district that notices be sent to a particular address, the official or agency shall send the notice to the address stated in the request.

(c) A notice permitted to be delivered by first-class mail by this section is presumed delivered when it is deposited in the mail. This presumption is rebuttable when evidence of failure to receive notice is provided.

(d) A notice required by Section 11.43(q), 11.45(d), 23.44(d), 23.46(c) or (f), 23.54(e), 23.541(c), 23.55(e), 23.551(a), 23.57(d), 23.76(e), 23.79(d), or 23.85(d) must be sent by certified mail. A notice required by Section 25.23(c) pertaining to property that was not on the appraisal roll in a prior year because it was omitted from the roll must be sent by certified mail.

Acts 1979, 66th Leg., p. 2220, ch. 841, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1983, 68th Leg., p. 4947, ch. 885, Sec. 1, eff. Jan. 1, 1984; Acts 1989, 71st Leg., ch. 796, Sec. 1, eff. Sept. 1, 1989; Acts 1997, 75th Leg., ch. 1039, Sec. 1, eff. Jan. 1, 1998; Acts 1999, 76th Leg., ch. 441, Sec. 1, eff. Sept. 1, 1999.

Amended by:

Acts 2005, 79th Leg., Ch. 1126 (H.B. 2491), Sec. 1, eff. September 1, 2005.

Acts 2011, 82nd Leg., R.S., Ch. 483 (H.B. 843), Sec. 1, eff. January 1, 2012.

Acts 2013, 83rd Leg., R.S., Ch. 230 (H.B. 242), Sec. 1, eff. January 1, 2014.

Acts 2015, 84th Leg., R.S., Ch. 352 (H.B. 1464), Sec. 1, eff. September 1, 2015.

Acts 2015, 84th Leg., R.S., Ch. 531 (H.B. 1463), Sec. 1, eff. September 1, 2015.

Acts 2019, 86th Leg., R.S., Ch. 944 (S.B. 2), Sec. 3, eff. January 1, 2020.

Acts 2023, 88th Leg., R.S., Ch. 680 (H.B. 1228), Sec. 1, eff. January 1, 2024.

Acts 2025, 89th Leg., R.S., Ch. 386 (H.B. 1533), Sec. 1, eff. September 1, 2025.

Notes of Decisions
Cited in 19 cases (4 in the last 5 years), 1987–2025 · leading case: Aldine Indep. Sch. Dist. v. Ogg, 122 S.W.3d 257 (Tex. App.—Houston [1st Dist.] 2003).
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Aldine Indep. Sch. Dist. v. Ogg, 122 S.W.3d 257 (Tex. App.—Houston [1st Dist.] 2003). · cites it 4× “Tex. Tax Code Ann. § 1.07 (b) (Vernon 2001).”
Cooke Cnty. Tax Appraisal Dist. v. Teel, 129 S.W.3d 724 (Tex. App.—Fort Worth 2004). “Tex. Tax Code Ann. § 1.07 (c). However, section 1.”
WHM Props., Inc. v. Dallas Cnty., 119 S.W.3d 325 (Tex. App.—Waco 2003). · cites it 3× “If the person owes delinquent taxes for more than one year or on more than one property, the collector may include all the delinquent taxes the person owes in a single notice.”
Vitol, Inc. v. Harris Cnty. Appraisal Dist., 529 S.W.3d 159 (Tex. App.—Houston [14th Dist.] 2017). “45(d); see also Tex. Tax Code Ann. § 1.07 (d) (West 2015) (section-11.”
Houston Indep. Sch. Dist. v. Old Farms Owners Ass'n, 236 S.W.3d 375 (Tex. App.—Houston [1st Dist.] 2007). · cites it 4× “47(a) addresses evidentiary concerns in delinquent tax cases and provides as follows: (a) In a suit to collect a delinquent tax, the taxing unit’s current tax roll and delinquent tax roll or certified copies of the entries showing the property and the amount of the tax and…”
Harris Cnty. Appraisal Dist. v. Dincans, 882 S.W.2d 75 (Tex. App.—Houston [14th Dist.] 1994). “” No other stipulation concerns this issue of whether Dincans received this notice under section 25.”
New v. Dallas Appraisal Review Bd., 734 S.W.2d 712 (Tex. App.—Dallas 1987). “TEX.TAX CODE ANN. § 1.07(c) (Vernon Supp.”
Harris Cnty. Appraisal Dist. v. Drever Partners, Inc., 938 S.W.2d 196 (Tex. App.—Houston [14th Dist.] 1997). “Tex. Tax Code Ann. § 1.07 (b) (Vernon 1992) (emphasis added).”
Dallas Cent. Appraisal Dist. v. Las Colinas Corp., 814 S.W.2d 816 (Tex. App.—Dallas 1991). “All statutory references are to the Texas Tax Code. TexTax Code Ann. §§ 1.07(c), 41.”
Fisher v. Kerr Cnty., 739 S.W.2d 434 (Tex. App.—San Antonio 1987). · cites it 2× “TEX.TAX CODE ANN. § 1.07(c) which was effective January 1, 1980 * provided: § 1.”
Mansion Partners, Ltd. v. Harris Cnty. Appraisal Dist., No. 01-20-00565-CV, 2022 WL 175357 (Tex. App.—Houston [1st Dist.] Jan. 20, 2022). · cites it 2× “6 See TEX. TAX CODE § 1.07 (Delivery of Notice); id.”
Harris Cent. Appraisal Dist. v. Houston Pipe Line Co LP, 706 S.W.3d 568 (Tex. App.—Houston [1st Dist.] 2024). · cites it 2× “” TEX. TAX CODE § 1.07(c). Both sides maintain that the presumption does not apply in this instance and should play no part in our analysis.”
Show all 19 citing cases →
Tex. Tax Code § 1.07(a): 2 cases
Mansion Partners, Ltd. v. Harris Cnty. Appraisal Dist., No. 01-20-00565-CV, 2022 WL 175357 (Tex. App.—Houston [1st Dist.] Jan. 20, 2022). “6 See TEX. TAX CODE § 1.07 (Delivery of Notice); id.”
Mansion Partners, Ltd. v. Harris Cnty. Appraisal Dist., No. 01-21-00306-CV (Tex. App.—Houston [1st Dist.] Dec. 28, 2023).
Tex. Tax Code § 1.07(b): 2 cases
Houston Indep. Sch. Dist. v. Old Farms Owners Ass'n, 236 S.W.3d 375 (Tex. App.—Houston [1st Dist.] 2007). “47(a) addresses evidentiary concerns in delinquent tax cases and provides as follows: (a) In a suit to collect a delinquent tax, the taxing unit’s current tax roll and delinquent tax roll or certified copies of the entries showing the property and the amount of the tax and…”
Ike & Zack, Inc. v. Matagorda Cnty. & City of Palacios, No. 13-12-00314-CV (Tex. App.—Corpus Christi Mar. 14, 2013).
Tex. Tax Code § 1.07(c): 7 cases
Aldine Indep. Sch. Dist. v. Ogg, 122 S.W.3d 257 (Tex. App.—Houston [1st Dist.] 2003). “Tex. Tax Code Ann. § 1.07 (b) (Vernon 2001).”
Harris Cnty. Appraisal Dist. v. Dincans, 882 S.W.2d 75 (Tex. App.—Houston [14th Dist.] 1994). “” No other stipulation concerns this issue of whether Dincans received this notice under section 25.”
New v. Dallas Appraisal Review Bd., 734 S.W.2d 712 (Tex. App.—Dallas 1987). “TEX.TAX CODE ANN. § 1.07(c) (Vernon Supp.”
Dallas Cent. Appraisal Dist. v. Las Colinas Corp., 814 S.W.2d 816 (Tex. App.—Dallas 1991). “All statutory references are to the Texas Tax Code. TexTax Code Ann. §§ 1.07(c), 41.”
Fisher v. Kerr Cnty., 739 S.W.2d 434 (Tex. App.—San Antonio 1987). “TEX.TAX CODE ANN. § 1.07(c) which was effective January 1, 1980 * provided: § 1.”
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