Tax Code §26.04

In force on Jan 01, 2026 · this text took effect Jan 01, 2026 · same as today's text

SUBMISSION OF ROLL TO GOVERNING BODY; NO-NEW-REVENUE AND VOTER-APPROVAL TAX RATES

(a) On receipt of the appraisal roll, the assessor for a taxing unit shall determine the total appraised value, the total assessed value, and the total taxable value of property taxable by the unit. He shall also determine, using information provided by the appraisal office, the appraised, assessed, and taxable value of new property.

History: Text of subsection as added by Acts 2025, 89th Leg., R.S., Ch. 338 (S.B. 4 ), Sec. 2.10 Text of subsection as added by Acts 2025, 89th Leg., R.S., Ch. 340 (S.B. 23 ), Sec. 2.08 Text of subsection as added by Acts 2025, 89th Leg., R.S., Ch. 338 (S.B. 4 ), Sec. 2.10 Text of subsection as added by Acts 2025, 89th Leg., R.S., Ch. 340 (S.B. 23 ), Sec. 2.08 Acts 1979, 66th Leg., p. 2277, ch. 841, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1981, 67th Leg., 1st C.S., p. 163, ch. 13, Sec. 116, eff. Jan. 1, 1982; Acts 1983, 68th Leg., p. 2165, ch. 400, Sec. 1, eff. June 17, 1983; Acts 1983, 68th Leg., p. 5376, ch. 987, Sec. 3, eff. June 19, 1983; Acts 1983, 68th Leg., p. 5402, ch. 1001, Sec. 1, eff. Jan. 1, 1984; Acts 1985, 69th Leg., ch. 657, Sec. 1, 2, eff. June 14, 1985; Acts 1985, 69th Leg., 1st C.S., ch. 1, Sec. 2, eff. Sept. 1, 1985; Acts 1986, 69th Leg., 3rd C.S., ch. 10, art. 1, Sec. 36, eff. Jan. 1, 1987; Acts 1987, 70th Leg., ch. 699, Sec. 1, eff. June 19, 1987; Acts 1987, 70th Leg., ch. 849, Sec. 2, eff. Aug. 31, 1987; Acts 1987, 70th Leg., ch. 947, Sec. 3, eff. Jan. 1, 1988; Acts 1987, 70th Leg., ch. 988, Sec. 1, eff. June 18, 1987; Acts 1991, 72nd Leg., ch. 14, Sec. 284 (18), eff. Sept. 1, 1991; Acts 1991, 72nd Leg., 2nd C.S., ch. 6, Sec. 45, eff. Sept. 1, 1991; Acts 1993, 73rd Leg., ch. 81, Sec. 2, eff. May 4, 1993; Acts 1993, 73rd Leg., ch. 611, Sec. 1, 2, eff. Aug. 30, 1993; Acts 1997, 75th Leg., ch. 165, Sec. 29.01, 29.03, eff. Sept. 1, 1997; Acts 1997, 75th Leg., ch. 1070, Sec. 54, eff. Sept. 1, 1997; Acts 1999, 76th Leg., ch. 398, Sec. 2, eff. Aug. 30, 1999; Acts 1999, 76th Leg., ch. 1358, Sec. 1, eff. Jan. 1, 2000; Acts 1999, 76th Leg., ch. 1561, Sec. 1, eff. Aug. 30, 1999. Amended by: Acts 2015, 84th Leg., R.S., Ch. 465 (S.B. 1 ), Sec. 4, eff. June 15, 2015. Acts 2019, 86th Leg., R.S., Ch. 944 (S.B. 2 ), Sec. 35, eff. January 1, 2020. Acts 2019, 86th Leg., R.S., Ch. 944 (S.B. 2 ), Sec. 36, eff. January 1, 2020. Acts 2019, 86th Leg., R.S., Ch. 944 (S.B. 2 ), Sec. 36, eff. January 1, 2021. Acts 2021, 87th Leg., R.S., Ch. 209 (H.B. 2723 ), Sec. 3, eff. June 3, 2021. Acts 2021, 87th Leg., R.S., Ch. 884 (S.B. 1438 ), Sec. 10(2), eff. June 16, 2021. Acts 2023, 88th Leg., R.S., Ch. 1123 (H.B. 3273 ), Sec. 2, eff. January 1, 2024. Acts 2023, 88th Leg., 2nd C.S., Ch. 1 (S.B. 2 ), Sec. 6.02, eff. July 22, 2023. Acts 2025, 89th Leg., R.S., Ch. 107 (H.B. 3093 ), Sec. 4, eff. May 24, 2025. Acts 2025, 89th Leg., R.S., Ch. 181 (S.B. 1023 ), Sec. 3, eff. January 1, 2026. Acts 2025, 89th Leg., R.S., Ch. 338 (S.B. 4 ), Sec. 2.10, eff. June 16, 2025. Acts 2025, 89th Leg., R.S., Ch. 340 (S.B. 23 ), Sec. 2.08, eff. June 16, 2025. Acts 2025, 89th Leg., R.S., Ch. 1005 (S.B. 1453 ), Sec. 3, eff. January 1, 2026.

Source: the Legislature's file server, seen Sep 07, 2025 to Nov 08, 2026.

Every version on file

Effective Jan 01, 2026 · seen Sep 2025–Nov 2026
Effective Jan 01, 2024 · seen Jan 2025–Aug 2025
Effective Jan 01, 2024 · seen Jan 2024–Dec 2024
Effective Jan 01, 2024 · seen Oct 2023–Nov 2023
Effective Jun 16, 2021 · seen Sep 2021–Jun 2023
Effective Jan 01, 2021 · seen Jan 2021–Jun 2021
Effective Jan 01, 2021 · seen Jan 2020–Jan 2020
Effective Jun 15, 2015 · seen Jul 2019–Jul 2019

Attorney General opinions that cite it

KP-0444 (May 10, 2023): Whether a tax rate increase election under Tax Code section 26.07 authorizes a municipality to “earmark” use of a voter-approved increase in its Maintenance and Operation property tax revenue for purposes other than maintenance or operations; and if not, may an increase in a municipality’s Maintenance and Operation property tax be transferred to a local government corporation (created pursuant to Transportation Code chapter 431, subchapter D) to be used for debt service on debt issued by the local government corporation
GA-1070 (Jan 15, 2014): Whether a municipality that has a current tax rate of zero is subject to a rollback election under section 26.07 of the Tax Code or an ad valorem tax-freeze election under article VIII, section 1-b(h) of the Texas Constitution
GA-0954 (Dec 07, 2011): Calculation of a county's rollback tax rate
GA-0798 (Jan 28, 2010): Method by which a hospital district may set an ad valorem tax rate when it has not set a tax rate since 1996
JM-0859 (Feb 18, 1988): Whether hospital dis- trict taxes may be "rolled back" by election called pursuant to petition by taxpayers
JM-0677 (Apr 14, 1987): Calculation of maximum tax attributable to the road and bridge fund
JM-0659 (Mar 27, 1987):
JM-0528: Tax rate of a county after a P.O. Box 12068 successful election under section Austin, Texas 78711 26.07 of the Property Tax Code to rollback an adopted tax rate if Honorable Chet Brooks, Chairman the adopted rate includes an Health and Human Res:ources Committee increase to provide for the addi- Texas State Senate tional cost of indigent health P. 0. Box 12068 care services reauired under the 4624 Al& wla Ave., Suite 160 Austin, Texas 7871,l Indigent Health -Care and Treat- El Paso, TX. 799052793 ment Act 91515221 -.-.--- a464 Honorable John Trae&er, Chairman Committee on Intergwernmental Rela
JM-0574: Sufficiency of rollback petition Hempstead, Texas 77445 under section 26.07 of the Tax Code
JM-0641: Whether a county tax rate increase to provide for indigent health care services is subject to a rollback election under section 26.07 of the Tax Code, and related questions
JM-0835: Whether section 26.08 P. 0. Box 2910 of the Tax Code, which Austin, Texas 78769 permits a tax rate roll- back election to limit school taxes, is unconsti- tutional

A research copy. The official text is the Legislature's (statutes), the Secretary of State's (Texas Administrative Code) or eCFR's (federal rules). Not legal advice.