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Statutes » Texas » Tax Code » Chapter 21

Tex. Tax Code § 21.01

This is the official text of Tex. Tax Code § 21.01, part of Texas’s Tax Code — governs state and local taxation.

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§ 21.01. REAL PROPERTY.

Official statutory text

Real property is taxable by a taxing unit if located in the unit on January 1, except as provided by Chapter 49, Education Code.

Status: in_force · Read it on the official government site

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About this page: Statute text is reproduced from official government publishers via the Open US Law dataset (Vaquill AI, snapshot v2026.08, CC BY 4.0). Primary legislative text like this is public domain under the government-edicts doctrine (Georgia v. Public.Resource.Org, 2020). We link every section back to its official source so you can verify it independently.