Tex. Codes » Tax Code · TITLE 3. LOCAL TAXATION · SUBTITLE A. GENERAL TAXING AUTHORITY AND PROVISIONS · CHAPTER 302. TAXATION POWERS OF MUNICIPALITIES
Texas Codes

Tex. Tax Code § 302.001 (2026)

Property Taxes Authorized; Purposes

✓ current as of May 2026
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Sec. 302.001. PROPERTY TAXES AUTHORIZED; PURPOSES. (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.

Added by Acts 1987, 70th Leg., ch. 191, Sec. 1, eff. Sept. 1, 1987.

Notes of Decisions
Cited in 6 cases, 2000–2019 · leading case: Fort Worth Indep. Sch. Dist. v. City of Fort Worth, 22 S.W.3d 831 (Tex. 2000).
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Fort Worth Indep. Sch. Dist. v. City of Fort Worth, 22 S.W.3d 831 (Tex. 2000). “152 (authorizing the board of trustees of an independent school district to levy and collect taxes); Tex. Tax Code § 302.001(c) (authorizing a home-rule city to levy properly taxes); Act of March 16, 1925, 39th Leg.”
Untitled Texas Attorney Gen. Opinion (Tex. Att'y Gen. 2015). · cites it 2× “TEX. TAX CODE ANN.§ 302.001 (West 2015). But section 51.”
William Hugo Mikulin v. Harris Cnty. (Tex. App. 2019). “11, §§ 4, 5; TEX. TAX CODE § 302.001; TEX. LOC. GOV’T CODE § 51.”
Lenard Boyce, Fisher v. Cnty. of Williamson, Texas, on Behalf of Itself & the City of Florence, Texas & Florence Indep. Sch. Dist. (Tex. App. 2006). “11, §§ 4, 5; Tex. Tax Code Ann. § 302.001 (West 2002); Tex.”
Lenard Boyce, Fisher v. Cnty. of Williamson, Texas, on Behalf of Itself & the City of Florence, Texas & Florence Indep. Sch. Dist. (Tex. App. 2006). “11, §§ 4, 5; Tex. Tax Code Ann. § 302.001 (West 2002); Tex.”
Untitled Texas Attorney Gen. Opinion (Tex. Att'y Gen. 2014). “" TEX. TAX CODE ANN.§ 302.001(c) (West 2008).”
— Tex. Tax Code § 302.001(c) — 2 cases
Fort Worth Indep. Sch. Dist. v. City of Fort Worth, 22 S.W.3d 831 (Tex. 2000). “152 (authorizing the board of trustees of an independent school district to levy and collect taxes); Tex. Tax Code § 302.001(c) (authorizing a home-rule city to levy properly taxes); Act of March 16, 1925, 39th Leg.”
Untitled Texas Attorney Gen. Opinion (Tex. Att'y Gen. 2014). “" TEX. TAX CODE ANN.§ 302.001(c) (West 2008).”
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