Tex. Codes » Tax Code · TITLE 1. PROPERTY TAX CODE · SUBTITLE D. APPRAISAL AND ASSESSMENT · CHAPTER 21. TAXABLE SITUS
Texas Codes

Tex. Tax Code § 21.01 (2026)

Real Property

✓ current as of May 2026
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Sec. 21.01. REAL PROPERTY. Real property is taxable by a taxing unit if located in the unit on January 1, except as provided by Chapter 49, Education Code.

Acts 1979, 66th Leg., p. 2247, ch. 841, Sec. 1, eff. Jan. 1, 1979. Amended by Acts 1993, 73rd Leg., ch. 347, Sec. 4.10, eff. May 31, 1993; Acts 1997, 75th Leg., ch. 165, Sec. 6.74, eff. Sept. 1, 1997.

Amended by:

Acts 2019, 86th Leg., R.S., Ch. 943 (H.B. 3), Sec. 3.089, eff. September 1, 2019.

Notes of Decisions
Cited in 12 cases (3 in the last 5 years), 2006–2024 · leading case: EXLP Leasing, LLC v. Galveston Cent. Appraisal Dist., 554 S.W.3d 572 (Tex. 2018).
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EXLP Leasing, LLC v. Galveston Cent. Appraisal Dist., 554 S.W.3d 572 (Tex. 2018). “02(a). Section 21.02, the county argues, speaks definitively and provides for limited exceptions to its applicability, none of which apply here.”
Starflight 50, LLC v. Harris Cnty. Appraisal Dist., 287 S.W.3d 741 (Tex. App. 2009). · cites it 2× “Tex. Tax Code Ann. §§ 21.01 (a) (Vernon 2006), 21.”
Oliver Lane Chambers, Donna Kay Chambers-Jones, Rhonda Thompson, Clinton L. Chambers & Wife, Brandi N. Chambers v. San Augustine Cnty. Appraisal Dist., 514 S.W.3d 420 (Tex. App. 2017). “Tex. Tax Code Ann. § 21.01 (West 2015). To collect taxes, an appraisal district must show that the property it seeks to assess has a taxable situs within the limits of its boundaries.”
Harward v. City of Austin, 84 F.4th 319 (5th Cir. 2023). · cites it 2× “at 1130 (defining assessment as “the process by which [the taxpayer’s liability] is calculated”); see also TEX. TAX CODE § 21.01. Assuming that Plaintiffs’ requested relief would indirectly prevent the city from assessing, levying, and collecting future taxes, see TEX.”
Oliver Lane Chambers, Donna Kay Chambers-Jones, Rhonda Thompson, Clinton L. Chambers & Wife, Brandi N. Chambers v. San Augustine Cnty. Appraisal Dist. (Tex. App. 2015). · cites it 3× “29 Texas Tax Code § 21.01 . . . . . . 30 v Table of Authorities RULES TEX.”
Kathryn Manion Haider, Courtney Y. Manion Curtis, Edward D. Manion Jr., Kristin Manion Acuna, Genesis Wealth Mgmt., as Indep. of the Est. of Mildred Y. Manion, II v. Jefferson Cnty. Appraisal Dist. & Jefferson Cnty. Appraisal Review Bd. (Tex. App. 2016). “See Tex. Tax Code Ann. § 21.01 ; Oake, 692 S.”
Oliver Lane Chambers, Donna Kay Chambers-Jones, Rhonda Thompson, Clinton L. Chambers & Wife, Brandi N. Chambers v. San Augustine Cnty. Appraisal Dist. (Tex. App. 2017). “TEX. TAX CODE ANN. § 21.01 (West 2015). To collect taxes, an appraisal district must show that the property it seeks to assess has a taxable situs within the limits of its boundaries.”
San Augustine Appraisal Dist. v. Oliver Lane Chambers (Tex. App. 2021). “To address this complaint, we turn to the tax code.”
Samuel T. Russell v. Linebarger, Goggan, Blair & Sampson, LLP (Tex. App. 2024). “Here, the real property underlying the 2018 tax suit against Russell is located at 3717 Spence Street, within the City of Dallas and Dallas County.”
Lenard Boyce, Fisher v. Cnty. of Williamson, Texas, on Behalf of Itself & the City of Florence, Texas & Florence Indep. Sch. Dist. (Tex. App. 2006). “Tex. Tax Code Ann. § 21.01 (West 2001). A “taxing unit” is defined as a county, city, or school district that is authorized to impose and is imposing ad valorem taxes on property.”
Lenard Boyce, Fisher v. Cnty. of Williamson, Texas, on Behalf of Itself & the City of Florence, Texas & Florence Indep. Sch. Dist. (Tex. App. 2006). “Tex. Tax Code Ann. § 21.01 (West 2001). A "taxing unit" is defined as a county, city, or school district that is authorized to impose and is imposing ad valorem taxes on property.”
Mary E. Haley v. Harris Cnty., on Behalf of Itself & the Following Cnty.-Wide Taxing Authorities,The Harris Cnty. Dep't of Educ., the Port of Houston Auth. of Harris Cnty., the Harris Cnty. Flood Control Dist. (Tex. App. 2012). “Tex. Tax Code Ann. § 21.01 (West 2008). A “taxing unit” is defined as a county, an incorporated city or town .”
— Tex. Tax Code § 21.01(a) — 1 case
Starflight 50, LLC v. Harris Cnty. Appraisal Dist., 287 S.W.3d 741 (Tex. App. 2009). “Tex. Tax Code Ann. §§ 21.01 (a) (Vernon 2006), 21.”
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