Texas § 302.001 PROPERTY TAXES AUTHORIZED; PURPOSES.

Texas Statutes

§ 302.001 — PROPERTY TAXES AUTHORIZED; PURPOSES.

Texas § 302.001

Code TXTax Code

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Bluebook

Tex. Tax Code Code Ann. § 302.001 (2026).

Text

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.

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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.