Texas land underwriting
Not legal or tax advice
Property tax rules
Rules used: Texas state module · reviewed by Attorney Bot (AI) on 2026-10-12 · not legal or tax advice.
Assessment
- Default assessment ratio is 100% of market value unless you enter a county ratio or assessed value.
Source: Texas Tax Code ch. 33 (as of 2026-10-12); Texas Tax Code §23.55 (as of 2026-10-12)
Rates
- Rollback interest is an estimate (statutory rate by change-of-use date; actual amounts come from the appraisal district and collector).
Source: Texas Tax Code ch. 33 (as of 2026-10-12); Texas Tax Code §23.55 (as of 2026-10-12)
Exemptions
- No statewide exemption amount is applied. Enter dollar exemptions from the county tax bill.
Source: Texas Tax Code ch. 33 (as of 2026-10-12); Texas Tax Code §23.55 (as of 2026-10-12)
Ag/special use
- Seller of special-appraisal land must give the Notice of Additional Tax Liability (rollback) (Prop. Code § 5.010).
- Rollback interest is an estimate (statutory rate by change-of-use date; actual amounts come from the appraisal district and collector).
Source: Texas Tax Code ch. 33 (as of 2026-10-12); Texas Tax Code §23.55 (as of 2026-10-12)
Delinquency
- Collection penalty (§§ 33.07, 33.08): up to the attorney's contract compensation (≤20%, § 6.30(c)); attaches July 1 for Feb–May delinquencies if the unit adopted it.
- Redemption: 2 years from deed recording for homestead or ag-designated land (25%/50% premium), 180 days otherwise (≤25% premium) (§34.21).
- Rollback interest is an estimate (statutory rate by change-of-use date; actual amounts come from the appraisal district and collector).
- The collection fee applies only if the taxing unit adopted it (§ 6.30(c)). § 33.07 covers taxes delinquent Feb 1–May 1 that are still unpaid on July 1; § 33.08 covers taxes delinquent on or after June 1, starting the first month at least 21 days after the notice is sent.
Source: Texas Tax Code ch. 33 (as of 2026-10-12); Texas Tax Code §23.55 (as of 2026-10-12)
Other rules
- Non-disclosure state: sale prices are not public record; comps confidence capped at Medium.
- 20% is the legal cap on the attorney collection fee (§§ 33.07/33.08); actual county fees may be lower.
Source: Texas Tax Code ch. 33 (as of 2026-10-12); Texas Tax Code §23.55 (as of 2026-10-12)
How it works: methodology.
County registry (254 counties)
Counties and equivalents from the Census 2020 (national_county2020.txt). Start a deal in any county.
- Anderson County (48001)
- Andrews County (48003)
- Angelina County (48005)
- Aransas County (48007)
- Archer County (48009)
- Armstrong County (48011)
- Atascosa County (48013)
- Austin County (48015)
- Bailey County (48017)
- Bandera County (48019)
- Bastrop County (48021)
- Baylor County (48023)
- Bee County (48025)
- Bell County (48027)
- Bexar County (48029)
- Blanco County (48031)
- Borden County (48033)
- Bosque County (48035)
- Bowie County (48037)
- Brazoria County (48039)
- Brazos County (48041)
- Brewster County (48043)
- Briscoe County (48045)
- Brooks County (48047)
- Brown County (48049)
- Burleson County (48051)
- Burnet County (48053)
- Caldwell County (48055)
- Calhoun County (48057)
- Callahan County (48059)
- Cameron County (48061)
- Camp County (48063)
- Carson County (48065)
- Cass County (48067)
- Castro County (48069)
- Chambers County (48071)
- Cherokee County (48073)
- Childress County (48075)
- Clay County (48077)
- Cochran County (48079)
- Coke County (48081)
- Coleman County (48083)
- Collin County (48085)
- Collingsworth County (48087)
- Colorado County (48089)
- Comal County (48091)
- Comanche County (48093)
- Concho County (48095)
- Cooke County (48097)
- Coryell County (48099)
- Cottle County (48101)
- Crane County (48103)
- Crockett County (48105)
- Crosby County (48107)
- Culberson County (48109)
- Dallam County (48111)
- Dallas County (48113)
- Dawson County (48115)
- Deaf Smith County (48117)
- Delta County (48119)
- Denton County (48121)
- DeWitt County (48123)
- Dickens County (48125)
- Dimmit County (48127)
- Donley County (48129)
- Duval County (48131)
- Eastland County (48133)
- Ector County (48135)
- Edwards County (48137)
- El Paso County (48141)
- Ellis County (48139)
- Erath County (48143)
- Falls County (48145)
- Fannin County (48147)
- Fayette County (48149)
- Fisher County (48151)
- Floyd County (48153)
- Foard County (48155)
- Fort Bend County (48157)
- Franklin County (48159)
- Freestone County (48161)
- Frio County (48163)
- Gaines County (48165)
- Galveston County (48167)
- Garza County (48169)
- Gillespie County (48171)
- Glasscock County (48173)
- Goliad County (48175)
- Gonzales County (48177)
- Gray County (48179)
- Grayson County (48181)
- Gregg County (48183)
- Grimes County (48185)
- Guadalupe County (48187)
- Hale County (48189)
- Hall County (48191)
- Hamilton County (48193)
- Hansford County (48195)
- Hardeman County (48197)
- Hardin County (48199)
- Harris County (48201)
- Harrison County (48203)
- Hartley County (48205)
- Haskell County (48207)
- Hays County (48209)
- Hemphill County (48211)
- Henderson County (48213)
- Hidalgo County (48215)
- Hill County (48217)
- Hockley County (48219)
- Hood County (48221)
- Hopkins County (48223)
- Houston County (48225)
- Howard County (48227)
- Hudspeth County (48229)
- Hunt County (48231)
- Hutchinson County (48233)
- Irion County (48235)
- Jack County (48237)
- Jackson County (48239)
- Jasper County (48241)
- Jeff Davis County (48243)
- Jefferson County (48245)
- Jim Hogg County (48247)
- Jim Wells County (48249)
- Johnson County (48251)
- Jones County (48253)
- Karnes County (48255)
- Kaufman County (48257)
- Kendall County (48259)
- Kenedy County (48261)
- Kent County (48263)
- Kerr County (48265)
- Kimble County (48267)
- King County (48269)
- Kinney County (48271)
- Kleberg County (48273)
- Knox County (48275)
- La Salle County (48283)
- Lamar County (48277)
- Lamb County (48279)
- Lampasas County (48281)
- Lavaca County (48285)
- Lee County (48287)
- Leon County (48289)
- Liberty County (48291)
- Limestone County (48293)
- Lipscomb County (48295)
- Live Oak County (48297)
- Llano County (48299)
- Loving County (48301)
- Lubbock County (48303)
- Lynn County (48305)
- Madison County (48313)
- Marion County (48315)
- Martin County (48317)
- Mason County (48319)
- Matagorda County (48321)
- Maverick County (48323)
- McCulloch County (48307)
- McLennan County (48309)
- McMullen County (48311)
- Medina County (48325)
- Menard County (48327)
- Midland County (48329)
- Milam County (48331)
- Mills County (48333)
- Mitchell County (48335)
- Montague County (48337)
- Montgomery County (48339)
- Moore County (48341)
- Morris County (48343)
- Motley County (48345)
- Nacogdoches County (48347)
- Navarro County (48349)
- Newton County (48351)
- Nolan County (48353)
- Nueces County (48355)
- Ochiltree County (48357)
- Oldham County (48359)
- Orange County (48361)
- Palo Pinto County (48363)
- Panola County (48365)
- Parker County (48367)
- Parmer County (48369)
- Pecos County (48371)
- Polk County (48373)
- Potter County (48375)
- Presidio County (48377)
- Rains County (48379)
- Randall County (48381)
- Reagan County (48383)
- Real County (48385)
- Red River County (48387)
- Reeves County (48389)
- Refugio County (48391)
- Roberts County (48393)
- Robertson County (48395)
- Rockwall County (48397)
- Runnels County (48399)
- Rusk County (48401)
- Sabine County (48403)
- San Augustine County (48405)
- San Jacinto County (48407)
- San Patricio County (48409)
- San Saba County (48411)
- Schleicher County (48413)
- Scurry County (48415)
- Shackelford County (48417)
- Shelby County (48419)
- Sherman County (48421)
- Smith County (48423)
- Somervell County (48425)
- Starr County (48427)
- Stephens County (48429)
- Sterling County (48431)
- Stonewall County (48433)
- Sutton County (48435)
- Swisher County (48437)
- Tarrant County (48439)
- Taylor County (48441)
- Terrell County (48443)
- Terry County (48445)
- Throckmorton County (48447)
- Titus County (48449)
- Tom Green County (48451)
- Travis County (48453)
- Trinity County (48455)
- Tyler County (48457)
- Upshur County (48459)
- Upton County (48461)
- Uvalde County (48463)
- Val Verde County (48465)
- Van Zandt County (48467)
- Victoria County (48469)
- Walker County (48471)
- Waller County (48473)
- Ward County (48475)
- Washington County (48477)
- Webb County (48479)
- Wharton County (48481)
- Wheeler County (48483)
- Wichita County (48485)
- Wilbarger County (48487)
- Willacy County (48489)
- Williamson County (48491)
- Wilson County (48493)
- Winkler County (48495)
- Wise County (48497)
- Wood County (48499)
- Yoakum County (48501)
- Young County (48503)
- Zapata County (48505)
- Zavala County (48507)