Texas Codes

Tex. Tax Code § 26.02 (2026)

Assessment Ratios Prohibited

✓ current as of May 2026

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Sec. 26.02. ASSESSMENT RATIOS PROHIBITED. The assessment of property for taxation on the basis of a percentage of its appraised value is prohibited. All property shall be assessed on the basis of 100 percent of its appraised value.

Acts 1979, 66th Leg., p. 2277, ch. 841, Sec. 1, eff. Jan. 1, 1981. Amended by Acts 1983, 68th Leg., p. 4827, ch. 851, Sec. 18, eff. Aug. 29, 1983.

Notes of Decisions

Cited in 1 case, 2014–2014 · leading case: Joaquin Indep. Sch. Dist. v. Shelby Cnty. Appraisal Dist., Shelby Cnty. Appraisal Review Bd., Shelbyville Indep. Sch. Dist., Bobby Pigg, in His Off. Capacity as Chief Appraiser of the Shelby Cnty. Appraisal Dist., Roy Masterson, in His Off. Capacity as Ch (Tex. App. 2014).

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Joaquin Indep. Sch. Dist. v. Shelby Cnty. Appraisal Dist., Shelby Cnty. Appraisal Review Bd., Shelbyville Indep. Sch. Dist., Bobby Pigg, in His Off. Capacity as Chief Appraiser of the Shelby Cnty. Appraisal Dist., Roy Masterson, in His Off. Capacity as Ch (Tex. App. 2014). “TEX. TAX CODE ANN. § 26.02 (West 2008). Further, the tax code provides that a taxing unit may appeal an order of the appraisal review board.”

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