Tex. Tax Code Section 26.12
Units Created During Tax Year


(a)

If a taxing unit is created after January 1 and before July 1, the chief appraiser shall prepare and deliver an appraisal roll for the unit as provided by Section 26.01 (Submission of Rolls to Taxing Units) of this code as if the unit had existed on January 1.

(b)

If the taxing unit created after January 1 and before July 1 imposes taxes for the year, it shall do so as provided by this chapter as if it had existed on January 1.

(c)

If a taxing unit is created too late for observance of the deadline provided by Section 26.01 (Submission of Rolls to Taxing Units) of this code for certification of the appraisal roll to the assessor for the unit, the chief appraiser shall submit the appraisal roll as provided by Section 26.01 (Submission of Rolls to Taxing Units) as soon as practicable.

(d)

Except as provided by Subsection (e), a taxing unit created after June 30 may not impose property taxes in the year in which the unit is created.

(e)

Repealed by Acts 1993, 73rd Leg., ch. 347, Sec. 4.13(2), eff. May 31, 1993.
Acts 1979, 66th Leg., p. 2282, ch. 841, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1987, 70th Leg., ch. 39, Sec. 1, eff. Jan. 1, 1988; Acts 1989, 71st Leg., ch. 796, Sec. 29, eff. Sept. 1, 1989; Acts 1991, 72nd Leg., ch. 20, Sec. 21, eff. Aug. 26, 1991; Acts 1993, 73rd Leg., ch. 347, Sec. 4.13(2), eff. May 31, 1993.

Source: Section 26.12 — Units Created During Tax Year, https://statutes.­capitol.­texas.­gov/Docs/TX/htm/TX.­26.­htm#26.­12 (accessed Mar. 23, 2024).

26.01
Submission of Rolls to Taxing Units
26.02
Assessment Ratios Prohibited
26.03
Treatment of Captured Appraised Value and Tax Increment
26.04
Submission of Roll to Governing Body
26.05
Tax Rate
26.06
Notice, Hearing, and Vote on Tax Increase
26.07
Automatic Election to Approve Tax Rate of Taxing Unit Other than School District
26.08
Automatic Election to Approve Tax Rate of School District
26.09
Calculation of Tax
26.10
Prorating Taxes--loss of Exemption
26.11
Prorating Taxes--acquisition by Government
26.012
Definitions
26.12
Units Created During Tax Year
26.013
Unused Increment Rate
26.13
Taxing Unit Consolidation During Tax Year
26.14
Annexation of Property During Tax Year
26.15
Correction of Tax Roll
26.16
Posting of Tax-related Information on County’s Internet Website
26.17
Database of Property-tax-related Information
26.18
Posting of Tax Rate and Budget Information by Taxing Unit on Website
26.041
Tax Rate of Unit Imposing Additional Sales and Use Tax
26.042
Calculation and Adoption of Certain Tax Rates in Disaster Area
26.043
Voter-approval and No-new-revenue Tax Rates in City Imposing Mass Transit Sales and Use Tax
26.044
No-new-revenue Tax Rate to Pay for State Criminal Justice Mandate
26.045
Voter-approval Tax Rate Relief for Pollution Control Requirements
26.051
Evidence of Unrecorded Tax Rate Adoption
26.052
Simplified Tax Rate Notice for Taxing Units with Low Tax Levies
26.061
Notice of Meeting to Vote on Proposed Tax Rate that Does Not Exceed Lower of No-new-revenue or Voter-approval Tax Rate
26.062
Additional Information to Be Included in Tax Rate Notice
26.063
Alternate Provisions for Tax Rate Notice When De Minimis Rate Exceeds Voter-approval Tax Rate
26.065
Supplemental Notice of Hearing on Tax Rate Increase
26.075
Petition Election to Reduce Tax Rate of Taxing Unit Other than School District
26.081
Petition Signatures
26.085
Election to Limit Dedication of School Funds to Junior College
26.111
Prorating Taxes--acquisition by Charitable Organization
26.112
Calculation of Taxes on Residence Homestead of Certain Persons
26.113
Prorating Taxes--acquisition by Nonprofit Organization
26.135
Tax Dates for Certain School Districts
26.175
Property Tax Database Locator Website
26.0441
Tax Rate Adjustment for Indigent Health Care
26.0442
Tax Rate Adjustment for County Indigent Defense Compensation Expenditures
26.0443
Tax Rate Adjustment for Eligible County Hospital Expenditures
26.0444
Tax Rate Adjustment for Defunding Municipality
26.0501
Limitation on Tax Rate of Defunding Municipality
26.1115
Calculation of Taxes on Residence Homestead Generally
26.1127
Calculation of Taxes on Donated Residence Homestead of Disabled Veteran or Surviving Spouse of Disabled Veteran

Accessed:
Mar. 23, 2024

§ 26.12’s source at texas​.gov