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

Tex. Tax Code § 21.03 (2026)

Interstate Allocation

✓ current as of May 2026
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Sec. 21.03. INTERSTATE ALLOCATION. (a) If personal property that is taxable by a taxing unit is used continually outside this state, whether regularly or irregularly, the appraisal office shall allocate to this state the portion of the total market value of the property that fairly reflects its use in this state.

(b) The comptroller shall adopt rules:

(1) identifying the kinds of property subject to this section; and

(2) establishing formulas for calculating the proportion of total market value to be allocated to this state.

Acts 1979, 66th Leg., p. 2247, ch. 841, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1991, 72nd Leg., 2nd C.S., ch. 6, Sec. 14, eff. Sept. 1, 1991.

Notes of Decisions
Cited in 10 cases, 1997–2018 · leading case: Harris Cnty. Appraisal Dist. v. Texas Gas Transmission Corp., 105 S.W.3d 88 (Tex. App. 2003).
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Harris Cnty. Appraisal Dist. v. Texas Gas Transmission Corp., 105 S.W.3d 88 (Tex. App. 2003). · cites it 4× “Tex. Tax Code Ann. § 21.03 (a) (Vernon 2001).”
Starflight 50, LLC v. Harris Cnty. Appraisal Dist., 287 S.W.3d 741 (Tex. App. 2009). · cites it 4× “TEX. TAX CODE ANN. §§ 21.03, 21.055 (Vernon 2008); Appraisal Rev.”
Kellair Aviation Co. v. Travis Cent. Appraisal Dist., 99 S.W.3d 704 (Tex. App. 2003). · cites it 2× “See Tex. Tax Code Ann. §§ 21.03 , 25.25(c)(3) (West 2001).”
Harris Cnty. Appraisal Dist. v. Texas E. Transmission Corp., 99 S.W.3d 849 (Tex. App. 2003). · cites it 2× “See Tex. Tax Code ANN. § 21.03 (Vernon 2001).”
Tex-Air Helicopters, Inc. v. Appraisal Review Bd. of Galveston Cnty., 940 S.W.2d 299 (Tex. App. 1997). · cites it 2× “In Aransas County, the taxpayers were the owners of ninety-five gulf shrimping trawlers who were denied a special allocation of the value of their vessels under Tex Tax Code Ann. § 21.03 (Vernon 1992). Aransas County, 707 S.”
Harris Cnty. Appraisal Dist. v. PXP Aircraft, LLC, 569 S.W.3d 256 (Tex. App. 2018). “See Tex. Tax Code §§ 21.03 -.031, 21.05; Tex.”
WB Summit Props., Inc. v. Midland Cent. Appraisal Dist., 122 S.W.3d 374 (Tex. App. 2003). “(b) The comptroller shall adopt rules: (1) identifying the kinds of property subject to this section; and (2) establishing formulas for calculating the proportion of total market value to be allocated to this state.”
Alaska Flight Servs., LLC v. Dallas Cent. Appraisal Dist., 261 S.W.3d 884 (Tex. App. 2008). “See Tex. Tax Code Ann. § 21.03 (personal property used continually outside of state).”
Hunt Cnty. Appraisal Dist. v. Horizons Ahead, LLC (Tex. App. 2015). · cites it 3× “TEX. TAX CODE ANN. § 21.03 (West 2008). 14 mandates that any rendition forms approved by the comptroller require “a property owner to furnish the information necessary to identify the property and to determine its ownership, taxability, and situs.”
Kellair Aviation Co. v. Travis Cent. Appraisal Dist. & Travis Cnty. Appraisal Review Bd. (Tex. App. 2003). · cites it 2× “See Tex. Tax Code Ann. §§ 21.03 , 25.25(c)(3) (West 2001).”
— Tex. Tax Code § 21.03(a) — 2 cases
Harris Cnty. Appraisal Dist. v. Texas Gas Transmission Corp., 105 S.W.3d 88 (Tex. App. 2003). “Tex. Tax Code Ann. § 21.03 (a) (Vernon 2001).”
Starflight 50, LLC v. Harris Cnty. Appraisal Dist., 287 S.W.3d 741 (Tex. App. 2009). “TEX. TAX CODE ANN. §§ 21.03, 21.055 (Vernon 2008); Appraisal Rev.”
— Tex. Tax Code § 21.03(b) — 1 case
Hunt Cnty. Appraisal Dist. v. Horizons Ahead, LLC (Tex. App. 2015). “TEX. TAX CODE ANN. § 21.03 (West 2008). 14 mandates that any rendition forms approved by the comptroller require “a property owner to furnish the information necessary to identify the property and to determine its ownership, taxability, and situs.”
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