Collin County, Texas

Imposes a county-wide junior college district ad valorem tax rate of $0.08122 per $100 of taxable assessed value. Formula: Tax = (Assessed Value - Collin College Exemption) * 0.0008122.

Texas Education Code Chapter 130; levied annually across county boundaries.

≈ $355/yr on a $437,000 median

applies when — Parcels located in unincorporated Collin County conducting outdoor burning, or during Commissioners Court burn bans.

Restricts outdoor burning of household trash and brush under TCEQ outdoor burning rules. When Commissioners Court issues a burn ban during drought conditions, all outdoor burning is strictly prohibited with violations enforced as Class C misdemeanors.

Texas Local Government Code Sec. 352.081; Texas Administrative Code Title 30 Chapter 111 Subchapter B.

Enforces non-judicial foreclosure on residential deeds of trust. Notice of sale must be posted at the Collin County Courthouse and filed with the County Clerk at least 21 days prior to sale; sales occur publicly on the first Tuesday of each month between 10:00 AM and 4:00 PM at the designated area.

Texas Property Code Sec. 51.002.

applies when — Parcels abutting or seeking driveway access/connections onto designated Collin County road rights-of-way.

Imposes County driveway permit obligations, culvert sizing specifications determined by County Engineering, sight distance standards, and required dedication of thoroughfare right-of-way widths upon subdivision or development.

Texas Transportation Code Chapter 251; Collin County Subdivision Regulations Roadway Specifications.

Collin County general property tax rate of $0.149343 per $100 of taxable assessed value (FY 2025-2026). Composes additively into total parcel tax: Total Tax = SUM[Taxable Value_i * Rate_i / 100] across Collin County ($0.149343), Collin College ($0.08122), school district (e.g., Plano ISD $1.03955, Allen ISD $1.1258), municipal tax, and special districts.

Adopted pursuant to Texas Property Tax Code Sec. 26.05; Collin County FY 2025-2026 budget order.

≈ $653/yr on a $437,000 median

applies when — Parcels divided into two or more parts outside incorporated municipal ETJ/limits, unless divided into tracts >10 acres without public street dedication.

Mandates formal subdivision plat approval by Collin County Commissioners Court. Requires standard 24x36 inch plat filings, public road access compliance, right-of-way dedications, and certified engineer drainage reviews. Violations constitute a Class B misdemeanor under Chapter 232.

Texas Local Government Code Chapter 232 Subchapter A; Collin County Subdivision Regulations Court Order.

applies when — Parcels situated within FEMA-designated Special Flood Hazard Areas (SFHA / 100-year floodplain) in unincorporated Collin County.

Requires development permits from the County Floodplain Administrator prior to any construction or grading. Structures must elevate lowest finished floor levels at or above base flood elevation (BFE) plus freeboard, and development cannot cause net rise in base flood elevation.

Texas Water Code Sec. 16.315; 44 CFR Part 60; Collin County Flood Damage Prevention Order.

All residential parcels fall into an ISD (e.g., Plano ISD at $1.03955 per $100; Allen ISD at $1.1258 per $100; Prosper ISD at $1.2141 per $100). Imposes standard Maintenance & Operations (M&O) and Interest & Sinking (I&S) rates. Grants a mandatory $100,000 residence homestead deduction from appraised value for school maintenance taxation: Tax = (Appraised Value - $100,000) * ISD Rate / 100.

Texas Property Tax Code Sec. 11.13(b) and Texas Constitution Art. VIII, Sec. 1-b.

≈ $4,543/yr on a $437,000 median

applies when — Parcels located within a Municipal Utility District (MUD), Water Control and Improvement District (WCID, e.g. Collin County WCID #3), or Fresh Water Supply District (FWSD).

Levies additional ad valorem property taxes ranging from $0.85 to $1.20 per $100 of taxable assessed value on top of county, city, and ISD taxes. Imposes statutory notice of special district debt obligations upon seller disclosure to prospective purchasers under Texas Water Code Sec. 49.452.

Texas Water Code Chapters 49, 51, and 54.

applies when — Parcels in unincorporated Collin County with accumulating refuse, stagnant water, abandoned materials, or dangerous weed growth.

Empowers Collin County authorities to require elimination of public nuisances. If uncorrected after notice, the County may abate the condition at property owner expense and assess an administrative lien against the parcel.

Texas Health and Safety Code Chapter 343 (Abatement of Public Nuisances).

Establishes annual market value and taxable assessed value across all jurisdictions. Subject to Texas Tax Code Sec. 23.23 ten percent (10%) homestead assessment cap year-over-year. Taxable Value = Appraised Value - Applicable Exemptions.

Governed by Texas Tax Code Title 1; valuations determined annually as of January 1.

applies when — Applies to any tract of land located in Collin County outside the corporate municipal boundaries (unincorporated area and extraterritorial jurisdictions governed by county agreement) that is divided into two or more parts for sale or residential development.

Prohibits parcel subdivision, development, or issuance of utility connections until a preliminary and final subdivision plat is engineered, reviewed, and approved by the Collin County Commissioners Court and recorded with the County Clerk. Imposes mandatory right-of-way dedications, drainage/stormwater infrastructure standards, utility will-serve commitments, driveway access permits, and minimum lot sizes. Parcels dividing into lots exceeding 10 acres, certain family transfers under Chapter 573, or agricultural divisions under Tex. Const. art. VIII are conditionally exempt.

Texas Local Government Code Chapter 232, Subchapter A; Collin County Subdivision Regulations.

applies when — Parcels utilizing private septic or on-site wastewater disposal systems instead of a centralized public sewer.

Mandates permitting, site evaluation, and design inspection by Collin County Engineering as the authorized agent for TCEQ. Minimum lot acreage and setback thresholds apply; maintenance contracts required for aerobic systems. Violations are punishable as Class B misdemeanors.

Texas Health and Safety Code Chapter 366; 30 TAC Chapter 285; Collin County Court Order 2008-187-03-11.

applies when — Applies to residential parcels situated within the jurisdictional boundaries of a Municipal Utility District (MUD), Water Control and Improvement District (WCID), Special Utility District (SUD), or Public Improvement District (PID).

Imposes layered ad valorem debt service and maintenance and operations (M&O) tax levies or special assessments directly onto the parcel's annual tax bill to retire infrastructure bonds (water, sewer, drainage, and roads). Statutory plat restrictions in Collin County dictate that the county does not operate or maintain district infrastructure, gates, cluster mailboxes, or streetlights, placing maintenance burdens entirely on the district or homeowner association.

Texas Water Code Chapters 49, 51, and 54; Texas Local Government Code Chapter 372; Collin County Subdivision Regulations Appendix E.

Imposes county-level property taxes composed of the General Fund and Farm-to-Market/Lateral Road rates, adopted annually by the Collin County Commissioners Court (typically ~0.14 to 0.16 per $100 of assessed taxable valuation). Formula: County Tax Levy = (Assessed Market Value - Applicable County Exemptions) × (County Tax Rate / 100). Collin County offers an optional local-option homestead exemption (5% of assessed value, minimum $5,000) under Tex. Tax Code § 11.13(n), plus mandatory and optional exemptions for Over-65 and Disabled persons with tax ceilings. Total parcel tax levy composes additively across distinct overlapping jurisdictions: Total Tax = County Tax + Municipal/City Tax + Independent School District (ISD) Tax + College/Special District Tax.

Texas Tax Code § 26.05; Collin County Commissioners Court annual budget and tax levy orders; Tex. Tax Code § 11.13.

≈ $21,850/yr on a $437,000 median

Imposes mandatory annual appraisal of all real property at 100% fair market value as of January 1 each year. Governs the 10% statutory homestead appraisal cap under Texas Tax Code § 23.23 (capping annual appraised value increases on qualifying homesteads at 10% plus new improvements). Establishes binding assessment rolls delivered to all local taxing jurisdictions, subject to administrative protest before the Collin County Appraisal Review Board (ARB).

Texas Tax Code Title 1; Tex. Tax Code § 6.01, § 23.01, § 23.23; established under 1979 Texas Senate Bill 621, operating since 1980.

A statutory tax lien automatically attaches to every residential parcel on January 1 of each year to secure payment of all ad valorem taxes, penalties, and interest assessed for the year. This lien has priority over virtually all other encumbrances, deeds of trust, or liens on the parcel, and secures delinquent tax enforcement proceedings.

Texas Tax Code § 32.01.

applies when — Applies to residential parcels subject to a recorded deed of trust with a power of sale in default.

Mandates strict statutory pre-sale notices before extinguishing borrower title: serving a 20-day written notice of default and intent to accelerate by certified mail, followed by a formal notice of trustee sale filed at least 21 days before sale with the Collin County Clerk, posted at the designated area at the Collin County Courthouse, and served on the debtor. Foreclosure public auctions must take place on the first Tuesday of the month between 10:00 AM and 4:00 PM at the designated public sale location at the Collin County Courthouse.

Texas Property Code § 51.002; Collin County Commissioners Court Courthouse Designation Order.

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).

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 — 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.

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 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 — 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 — 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).

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.

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 — 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.

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.