On which date does the property tax lien attach to real property in Texas each year?
Correct Answer
C) January 1
Under Texas Tax Code §32.01, the property tax lien attaches to property on January 1 of each year. This is also the date that determines property ownership for tax purposes.
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More Texas Property Tax Questions
After a protest, the ARB reduces a property from $450,000 to $380,000. The $100,000 school exemption applies. School rate is $1.10/100. What is the school tax after the protest?
A property closes on July 15. Prior year tax is $8,760. Seller owes January 1 through July 14 (195 days). Using 365 days, what is the seller's prorated credit?
A Texas homeowner claims the $100,000 school homestead exemption. The school rate is $1.40/100. How much does the exemption save the homeowner annually?
Helen, age 70, had her school tax frozen at $2,400 when she turned 65. Property values and school rates have since increased. What is Helen's current school tax?
A homestead is appraised at $600,000 with the $100,000 school exemption. Three entities levy taxes: school $1.00/100, county $0.40/100, city $0.60/100. The $100,000 exemption applies only to school. What is the total annual tax?
- → A disabled veteran with a 70% VA disability rating owns a Texas property appraised at $280,000. Under §11.22, the veteran qualifies for a $12,000 exemption from all taxing entities. Combined rate is $2.50/100. What is the annual tax?
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- → A Texas property owner pays $4,500 annually with a combined rate of $2.25/100. All of the following are correct EXCEPT:
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- → In Texas, property taxes are based on the value of real property. What is the legal term for this type of tax?
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Under Texas Tax Code §23.23, the homestead appraisal cap limits annual increases in appraised value. What is the maximum percentage increase allowed per year?
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A Texas over-65 homeowner wants to defer property taxes instead of paying them each year. Under Texas Tax Code §33.06, what happens when the homeowner files for a tax deferral?