Smith County, Texas

applies when — Parcel is encumbered by a Texas constitutional home equity loan (HELOC or lump-sum equity loan).

Bars private power-of-sale foreclosure. Constitutional protections strictly require lenders to obtain a formal judicial or expedited quasi-judicial court order under Texas Rules of Civil Procedure 735 and 736 before initiating foreclosure proceedings against homestead residential property.

Tex. Const. art. XVI, Sec. 50(a)(6)(D); Tex. R. Civ. P. 735, 736.

applies when — Parcel is situated within a Municipal Utility District (MUD), Water Control and Improvement District (WCID), or other special taxing district created under Article XVI, Section 59 of the Texas Constitution.

Subject to supplemental ad valorem debt-service and maintenance tax levies imposed by the MUD board. Sellers are statutorily required to furnish an executed statutory district disclosure notice stating the district's authority to levy taxes, current tax rates, and total authorized bond indebtedness prior to contract execution. If notice is omitted, the buyer maintains statutory rights to terminate the transaction or sue for damages up to $5,000 plus costs.

Tex. Water Code Ann. Sec. 49.452.

applies when — Parcel is located within the unincorporated extraterritorial jurisdiction (ETJ) adjacent to an incorporated municipality (ranging from 0.5 to 5 miles depending on municipal population).

Subjects parcel subdivision and development to municipal platting authority, roadway access rules, and utility easements under Local Government Code Chapter 212, even though municipal zoning does not apply. In 2023, the state enacted a petition/referendum mechanism permitting landowners in an ETJ to unilaterally opt out and release their parcel from municipal ETJ regulation.

Tex. Loc. Gov't Code Ann. Chapters 42, 212, and Chapter 247 (enacted by Texas Senate Bill 2038, effective September 1, 2023).

applies when — Parcel is subject to mandatory membership in a property owners' association under recorded restrictive covenants.

Obligates the seller to provide a formal statutory disclosure notice to the prospective purchaser before contract execution detailing mandatory HOA membership, obligations to pay regular assessments, association restrictive covenants, and the prospect of lien foreclosure for delinquency. Failure to deliver the notice enables the purchaser to terminate the contract prior to closing.

Tex. Prop. Code Ann. Sec. 5.012 and Sec. 207.003.

applies when — Parcel is subject to recorded dedicatory instruments, restrictive covenants, and mandatory membership in a property owners' association (POA/HOA).

Imposes statutory covenants and restrictions on parcel encumbrance and enforcement: association must file management certificates with county clerk and TREC; requires an expedited judicial court order under Tex. R. Civ. P. 736 to foreclose an assessment lien; bars non-judicial foreclosure for purely fine-based or attorney fee liens; guarantees the property owner a 180-day statutory post-foreclosure right of redemption; establishes statutory owner protections preventing POAs from banning solar panels, religious displays, security measures, or rain-harvesting barrels.

Tex. Prop. Code Ann. Chapter 209 (amended extensively under SB 1588 effective September 1, 2021).

applies when — Ad valorem real property taxes assessed by local taxing entities become delinquent under Chapter 33.

Authorizes local taxing entities to seize and judicially foreclose on the parcel to satisfy accrued tax debt, interest, and administrative penalties. Grants former owners an absolute post-sale statutory right of redemption: (1) 2-year redemption window for residence homesteads and ag-exempt land with redemption costs equal to purchase price plus a 25% premium in year 1 or a 50% premium in year 2; (2) 180-day redemption window for non-homestead residential parcels with a 25% premium.

Tex. Tax Code Ann. Chapters 33 and 34 (specifically Sec. 34.21).

applies when — Real property parcel secured by a deed of trust or contract lien containing an express power-of-sale clause upon borrower default (conventional mortgages).

Permits private non-judicial foreclosure without court intervention. Imposes strict statutory procedural timeline: minimum 20-day written notice of default and intent to accelerate with right to cure, followed by minimum 21-day public notice of sale (recorded with county clerk, posted at courthouse, and served on debtor via certified mail). Foreclosure sales must occur on the first Tuesday of the month between 10:00 a.m. and 4:00 p.m. at the designated county venue. Under Texas law, conventional mortgage non-judicial foreclosure conveys permanent title without any post-sale statutory right of redemption for the mortgagor.

Tex. Prop. Code Ann. Sec. 51.002.

Statutorily compels sellers to affirmatively disclose whether the property is located wholly or partly in a 100-year floodplain, 500-year floodplain, floodway, flood pool, or reservoir; whether the parcel has ever experienced flooding or water penetration into structures during a natural event; and whether the seller currently maintains flood insurance coverage.

Tex. Prop. Code Ann. Sec. 5.008(b), amended by Texas Senate Bill 339 following Hurricane Harvey (effective September 1, 2019).

Obligates the seller to deliver an executed comprehensive written disclosure notice to the purchaser before entering into an executory contract. Failure to deliver the disclosure gives the buyer a statutory, unconditional right to terminate the purchase contract for any reason within seven days after receiving the notice or before closing, whichever occurs first.

Tex. Prop. Code Ann. Sec. 5.008.

applies when — Homestead parcel is owned and occupied by an individual aged 65 or older or an individual who qualifies as disabled under federal guidelines.

Grants an additional mandatory $10,000 exemption from ISD appraised value (Taxable Value_ISD = Appraised Value - $100,000 - $10,000) and establishes an absolute statutory tax freeze (school tax ceiling): total ISD property taxes cannot exceed the dollar ceiling established in the first qualifying year, unless new improvements or additions are made to the parcel.

Tex. Tax Code Ann. Sec. 11.13(c) and Sec. 11.26.

applies when — The residential structure and land (up to 20 acres) are owned and occupied as the owner's principal residence as of the qualification date.

Imposes mandatory state-level valuation deductions and growth limitations on the qualifying homestead: (1) Mandates a $100,000 deduction from appraised value for independent school district (ISD) maintenance and operations/debt taxation: Taxable Value_ISD = Appraised Value - $100,000; (2) Grants optional local-option percentage deductions (up to 20% of appraised value, minimum $5,000) for cities and counties: Taxable Value_Local = Appraised Value - Max(0.20 * Appraised Value, $5,000); (3) Caps annual homestead appraised value increases at 10% plus the value of new improvements: Appraised Value_t <= (1.10 * Appraised Value_{t-1}) + Value_NewImprovements.

Tex. Tax Code Ann. Sec. 11.13 and Sec. 23.23. The ISD exemption was expanded to $100,000 via constitutional amendment (Proposition 4) effective for tax years beginning on or after January 1, 2023.

Mandates ad valorem appraisal of all real property at 100% of fair market value as of January 1 each tax year (Assessment Ratio = 1.00). Tax liability formula: Total Tax = SUM[(Appraised Value - Applicable Exemptions) * (Local Taxing Unit Adopted Rate / 100)] across all overlapping taxing units (independent school district, county, municipality, special districts). Establishes a statutory administrative protest and appeal process before the County Appraisal Review Board (ARB).

Tex. Tax Code Ann. Title 1, Subtitles A-D (specifically Sec. 23.01 and Sec. 26.01 et seq.). Annual appraisal cycle effective January 1.