Tex. Gov't Code Section 2204.504
Payments in Lieu of Taxes

The United States must remit an amount equal to one percent of the purchase price of acquired land each year in lieu of taxes to the counties and school districts in which the land is located.

Added by Acts 1993, 73rd Leg., ch. 268, Sec. 1, eff. Sept. 1, 1993.

Source: Section 2204.504 — Payments in Lieu of Taxes, https://statutes.capitol.texas.gov/Docs/GV/htm/GV.2204.htm#2204.504 (accessed May 26, 2025).

2204.001
Acquisition of Land by State 2204.002
Restriction on Acquisition of Real Property 2204.003
Gifts of Real Property to Institutions of Higher Education 2204.101
Consent to United States to Acquire Land 2204.102
Sale of State Land to United States 2204.103
Cession of Jurisdiction to United States 2204.201
Application of Subchapter 2204.202
Conveyance to United States for Military Purposes 2204.203
Conveyance to United States for Civil Works Project 2204.204
Consideration for Conveyance 2204.205
Fee Simple Not Owned by State 2204.301
Grant to United States 2204.302
Application by United States 2204.303
Mineral Reservation Required 2204.304
Reversion to State on Nonuse 2204.305
Private Property Rights Not Affected 2204.401
Grant to United States 2204.402
Application by United States 2204.403
Mineral Reservation Required 2204.404
Private Property Rights Not Affected 2204.501
Application of Subchapter 2204.502
Consent of State 2204.503
Certain Reservations Permitted 2204.504
Payments in Lieu of Taxes 2204.505
Concurrent Jurisdiction Retained for Certain Purposes 2204.601
Conveyance to United States 2204.602
Reversion to State on Failure to Maintain 2204.603
Property Rights Not Affected 2204.701
Grant of Easement to United States 2204.702
Conveyance of Land to United States 2204.703
Limitation on Conveyance 2204.704
Mineral Reservation Required 2204.705
Reversion to State on Nonuse

Verified:
May 26, 2025

§ 2204.504. Payments in Lieu of Taxes's source at texas.gov

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Location: https://texas.public.law/statutes/tex._gov't_code_section_2204.504

Original Source: Section 2204.504 — Payments in Lieu of Taxes, https://statutes.capitol.texas.gov/Docs/GV/htm/GV.2204.htm#2204.504 (last accessed May 10, 2025).