Texas

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.

applies when — The residential property was built prior to 1978.

Sellers and lessors must provide purchasers and lessees with a lead hazard information pamphlet and disclose any known lead-based paint or hazards before becoming obligated under a contract.

Enforced by the EPA and HUD under the Residential Lead-Based Paint Hazard Reduction Act of 1992.

applies when — The parcel is located within a designated Special Flood Hazard Area (SFHA) and the owner receives a mortgage backed by a federally regulated lender or government entity (GSE, FHA, VA, USDA).

Requires the property owner to maintain flood insurance coverage for the duration of the mortgage loan to protect the collateral.

Governed by the Flood Disaster Protection Act of 1973 (FDPA) and the National Flood Insurance Act of 1968.

applies when — The parcel is located within a Special Flood Hazard Area (SFHA) as identified by FEMA Flood Insurance Rate Maps and the loan is secured by a federally regulated or backed lending institution.

Requires the property owner to maintain flood insurance coverage for the duration of the loan. Failure to maintain coverage allows the lender to force-place insurance at the borrower's expense.

Governed by the Flood Disaster Protection Act of 1973 (FDPA) and the National Flood Insurance Act of 1968.

applies when — Parcel contains a historic property listed on, or eligible for listing on, the National Register of Historic Places, subject to an undertaking involving federal permits, licenses, funding, or loan guarantees (e.g., HUD, USDA, or USACE approvals).

Mandates federal agencies to evaluate the effect of the proposed residential undertaking on historic properties and consult with State Historic Preservation Officers (SHPO) and Tribal Historic Preservation Officers (THPO). Restricts structural alterations, ground disturbance, demolition, or aesthetic elevations that cause adverse effects, often requiring formal Memoranda of Agreement (MOA) and mitigation measures.

National Historic Preservation Act of 1966, recodified at 54 U.S.C. § 306108; implementing regulations at 36 CFR Part 800.

applies when — Parcel securing a residential loan guaranteed under the Department of Veterans Affairs (VA) Home Loan program.

Imposes mandatory VA Minimum Property Requirements (MPRs) ensuring the residential dwelling is safe, structurally sound, and sanitary. Mandates specific parcel covenants, including permanent year-round vehicular access, dedicated continuous utilities, separation from environmental/industrial hazards (such as high-voltage lines or pipeline easements), and certified termite/wood-destroying insect clearance in designated infestation zones.

Servicemen's Readjustment Act of 1944; 38 U.S.C. Chapter 37; 38 CFR Part 36; VA Pamphlet 26-7 (Lenders Handbook), Chapter 12.

applies when — Parcel where the federal government (EPA) has incurred response costs for cleanup or remediation of hazardous substance releases, and the parcel owner was provided written notice of potential liability.

Establishes a statutory federal lien upon the parcel running in favor of the United States for all unrecovered cleanup costs, damages, and statutory interest incurred by the EPA. Rate and formula: Direct Dollar-for-Dollar Reimbursement (Lien Amount = Incurred Response Costs + Administrative Costs + Statutory Interest under 42 U.S.C. § 9607(a)). Exemptions: Bona Fide Prospective Purchasers (BFPP) and Innocent Landowners under the Small Business Liability Relief and Brownfields Revitalization Act are exempt from personal liability if they perform All Appropriate Inquiries (AAI Phase I ESA) prior to purchase and comply with ongoing continuing obligations, though a 'windfall lien' may still attach to the parcel up to the unearned increase in fair market value attributable to the response action.

CERCLA of 1980, Section 107(l) (42 U.S.C. § 9607(l)) and Section 107(r) (Windfall Liens), as amended by SARA (1986) and the Brownfields Revitalization Act of 2002.

applies when — Parcel securing a residential purchase or refinance financed through an FHA-insured Title II mortgage.

Binds the parcel to HUD's Minimum Property Standards (MPS) covering basic safety, soundness, and security (e.g., structural integrity, adequate heating, safe potable water, clear drainage, lead-free surfaces). Imposes parcel-level statutory loan limits capping the insurable mortgage amount by county/MSA (ranging from the national 'floor' to the national 'ceiling' based on median county home prices). Non-compliant property deficiencies must be cured as a condition precedent to endorsement.

National Housing Act of 1934; 12 U.S.C. § 1709; 24 CFR Part 200, Subpart S; HUD Handbook 4000.1 (Single Family Housing Policy Handbook), adjusted annually by HUD Mortgagee Letters.

applies when — Parcel encumbered by a mortgage or occupied by a residential tenant where the mortgagor or lessee entered active-duty military service.

Stays non-judicial foreclosure proceedings, property seizure, and eviction for parcels owned or leased by qualifying servicemembers. Foreclosure or distress sales initiated during military service or within one year after service are strictly invalid and void unless conducted pursuant to a valid court order or an express written waiver executed during or after military service.

Servicemembers Civil Relief Act of 2003 (Pub. L. 108-189; 50 U.S.C. § 3953 and 50 U.S.C. § 3955), originally enacted as the Soldiers' and Sailors' Civil Relief Act of 1940; amended by the Military Spouses Residency Relief Act.

applies when — Parcel contains designated critical habitat or supports listed threatened or endangered animal species under the Endangered Species Act.

Makes it unlawful to 'take' listed species (including significant habitat modification or degradation that impairs breeding, feeding, or sheltering). Precludes parcel clearing, tree removal, earthmoving, or construction unless the property owner prepares an approved Habitat Conservation Plan (HCP) and secures an Incidental Take Permit under Section 10(a) or receives Section 7 interagency consultation clearance.

Endangered Species Act of 1973, 16 U.S.C. §§ 1538-1539; 50 CFR Parts 17 and 222.

applies when — Parcel contains delineated 'waters of the United States' (WOTUS), including jurisdictional wetlands, streams, or navigable waterways.

Prohibits the discharge of dredged or fill material into jurisdictional waters on the parcel without an individual or nationwide permit issued by the U.S. Army Corps of Engineers (USACE). Restricts residential site grading, bulkheading, retention pond construction, or development footprints, and may require expensive compensatory mitigation or off-site wetland credits to disturb designated acreage.

Federal Water Pollution Control Act Amendments of 1972 (Clean Water Act), 33 U.S.C. § 1344; joint regulations at 33 CFR Parts 320-332 and 40 CFR Part 230.

applies when — Residential 'target housing' constructed prior to 1978 offered for sale or lease (excluding zero-bedroom dwellings, housing for the elderly or persons with disabilities unless a child under 6 resides there, and certified lead-free properties).

Requires sellers and landlords to disclose known lead-based paint and lead-based paint hazards, provide all available evaluation reports/records, provide the EPA-approved informational pamphlet 'Protect Your Family From Lead in Your Home', and grant prospective buyers a 10-day inspection period (subject to mutual written waiver). Parties must execute a formal disclosure attachment; failure exposes non-compliant parties to statutory civil penalties and treble damages.

Residential Lead-Based Paint Hazard Reduction Act of 1992 (Title X of Pub. L. 102-550; 42 U.S.C. § 4852d); joint HUD/EPA regulations at 24 CFR Part 35, Subpart A and 40 CFR Part 745, Subpart F.

applies when — Disposition of a United States Real Property Interest (USRPI) where the transferor (seller) is a foreign person (non-resident alien individual, foreign corporation, foreign partnership, trust, or estate).

Imposes an affirmative withholding tax obligation on the transferee (buyer) to withhold and remit tax on the gross amount realized (gross sales price). The statutory base withholding rate is 15% of the total purchase price (Formula: Tax = Amount Realized × 15%). Exemptions and reductions: (1) 0% withholding applies if the amount realized is $300,000 or less AND the buyer certifies personal residence occupancy for at least 50% of days used over each of the first two 12-month periods; (2) reduced withholding rate of 10% applies if the amount realized exceeds $300,000 but does not exceed $1,000,000 and the buyer meets the personal residence requirement (Formula: Tax = Amount Realized × 10%); (3) withholding can be reduced or eliminated if an IRS Withholding Certificate (Form 8288-B) is obtained or if the seller furnishes a Non-Foreign Status Certification.

Internal Revenue Code Section 1445 (26 U.S.C. § 1445), originally enacted under FIRPTA of 1980; standard rate increased from 10% to 15% under the Protecting Americans from Tax Hikes (PATH) Act of 2015, effective February 16, 2016.

applies when — The parcel is improved with target residential housing built before 1978 undergoing renovation, repair, or painting activities for compensation that disturb more than 6 sq. ft. of interior painted surface or 20 sq. ft. of exterior painted surface.

Legally prohibits uncertified contractors from performing qualifying physical alterations on the home. Contractors must be EPA-certified and adhere to specific lead-safe containment, containment plastic barriers, HEPA vacuuming, and cleaning verification protocols. Imposes strict recordkeeping burdens and exposes property alterations to federal administrative stop-work orders and civil fines for uncontained lead dust contamination.

Promulgated under TSCA § 402(c)(3) (15 U.S.C. 2682); codified at 40 CFR Part 745, Subpart E; fully effective April 22, 2010.

applies when — The parcel contains covered multifamily residential dwellings designed and constructed for first occupancy after March 13, 1991 (defined as all dwelling units in buildings with 4 or more units with an elevator, or ground floor dwelling units in buildings with 4 or more units without an elevator).

Imposes mandatory physical structural criteria on the parcel improvements: (1) accessible building entrance on an accessible route, (2) accessible public and common use areas, (3) usable doors for wheelchairs, (4) accessible routes into and through each dwelling unit, (5) light switches, electrical outlets, and environmental controls in accessible locations, (6) reinforced bathroom walls for grab bar installation, and (7) usable kitchens and bathrooms permitting wheelchair maneuvering. Non-conforming improvements require mandatory structural retrofits and subject developers/owners to federal civil actions.

Fair Housing Amendments Act of 1988 (42 U.S.C. 3604(f)(3)(C)); HUD regulations at 24 CFR 100.205.

applies when — The parcel secures a residential mortgage originated before the property owner entered active military service, where the debt is enforced during or within one year after active military service.

Restricts lender foreclosure rights by nullifying any non-judicial foreclosure, sale, or seizure of the residential parcel without a court order or valid written waiver executed by the servicemember during or after active duty. Courts are empowered to stay foreclosure proceedings or adjust loan payments. Foreclosing without a court order constitutes a federal criminal misdemeanor and exposes the lender to civil damages.

50 U.S.C. 3953; codified originally as the Soldiers' and Sailors' Civil Relief Act of 1940, modernized under the Servicemembers Civil Relief Act of 2003 (Pub. L. 108-189).

applies when — The parcel contains wetlands, streams, or waterways that meet the definition of 'Waters of the United States' (WOTUS) as delineated under the Clean Water Act.

Prohibits the discharge of dredged or fill material into jurisdictional wetlands or waters without a permit issued by the U.S. Army Corps of Engineers (USACE). Restricts residential site grading, driveway installation, structural foundation expansion, or shoreline bulkheading; unauthorized fill mandates compulsory site restoration and subjects parcel owners to civil penalties exceeding $50,000 per day under 33 U.S.C. 1319.

Federal Water Pollution Control Act (Clean Water Act), 33 U.S.C. 1344; current delineation criteria governed in accordance with Sackett v. EPA (2023) and conforming federal rulemaking (40 CFR Part 120 / 33 CFR Part 328).

applies when — The residential parcel is listed in or eligible for listing in the National Register of Historic Places, or lies within an eligible historic district, and involves an action subject to federal agency funding, permitting, licensing, or mortgage assistance (e.g., HUD/FHA, VA, USDA, or USACE permits).

Federal agencies must assess adverse effects on historic resources prior to approving loans, grants, or permits. Parcel alterations, demolitions, or rehabilitation programs that receive federal assistance are subjected to binding Section 106 consultation with the State Historic Preservation Officer (SHPO) and must adhere to the Secretary of the Interior's Standards for the Treatment of Historic Properties, restricting unapproved structural modifications or exterior elevation changes.

National Historic Preservation Act of 1966 (54 U.S.C. 306108, formerly 16 U.S.C. 470f); regulations codified at 36 CFR Part 800.

applies when — The residential parcel is owned by a person or entity that has neglected or refused to pay any assessed federal tax liability (income, gift, estate, or payroll tax) after formal demand.

Under IRC § 6321, a statutory lien arises automatically as of the date of assessment and attaches to all real property owned or acquired by the taxpayer. Upon the IRS filing a Notice of Federal Tax Lien (NFTL) in local county land records under IRC § 6323, it perfects priority against subsequent purchasers, mortgagees, and judgment lien creditors. Rate and computation: The lien secures 100% of the underlying unpaid tax assessment, plus compounding interest under IRC § 6621 (the federal short-term rate plus 3 percentage points) and statutory late-payment penalties under IRC § 6651 (0.5% per month, up to a maximum cap of 25%). No parcel-level homestead exemption exists under federal law against an IRC § 7403 judicial foreclosure or tax collection lien.

Internal Revenue Code (IRC) §§ 6321, 6322, 6323.

applies when — The parcel is being purchased or refinanced using FHA-insured Title II financing under the National Housing Act.

Restricts financing eligibility based on parcel and structural criteria: (1) County Loan Limits cap the maximum insurable mortgage balance per parcel based on local median housing costs (ranging from a federal statutory floor of 65% of the national conforming limit up to a statutory ceiling of 150%). (2) Imposes mandatory HUD Minimum Property Standards (MPS; HUD Handbook 4000.1 / 24 CFR Part 200) requiring mandatory appraisal repair escrows or seller cures for deficiencies regarding structural soundness, safety, soil stability, drainage, well/septic separation buffers, and lead paint encapsulation before loan endorsement.

National Housing Act of 1934, as amended (12 U.S.C. 1709); annual loan limit updates promulgated under the Housing and Economic Recovery Act of 2008 (HERA).

applies when — The parcel constitutes a U.S. Real Property Interest (USRPI) transferred or disposed of by a 'foreign person' (non-resident alien individual, foreign corporation, foreign partnership, or foreign trust/estate).

Imposes an absolute statutory obligation on the transferee/buyer to withhold gross tax from the total amount realized (purchase price) upon disposition and remit it to the IRS within 20 days using Forms 8288 and 8288-A. Rate structure and formula: Base statutory withholding rate is 15% of the gross sales price. Residential personal residence exemption computation: (1) If the gross sales price does not exceed $300,000 AND the buyer (or family member) intends to use the parcel as a personal residence for at least 50% of days used during each of the first two 12-month periods, the withholding rate is 0%. (2) If the gross sales price exceeds $300,000 but does not exceed $1,000,000 and meets the same personal residence test, the withholding rate is reduced to 10% of the gross sales price. (3) For all sales exceeding $1,000,000, or where the buyer does not satisfy the personal residence requir

Internal Revenue Code (IRC) § 1445; enacted via the Foreign Investment in Real Property Tax Act of 1980, with standard rate increased from 10% to 15% pursuant to the PATH Act of 2015.

applies when — The parcel is improved with 'target housing,' defined as any residential dwelling constructed prior to 1978, except housing for the elderly or persons with disabilities (unless a child under age 6 resides or is expected to reside there) or 0-bedroom dwellings.

Before a purchaser or lessee becomes obligated under any contract to buy or lease, the seller or landlord must: (1) provide an EPA-approved lead hazard information pamphlet ('Protect Your Family From Lead In Your Home'), (2) disclose any known lead-based paint or hazards and provide all available records/evaluations, (3) attach a federal Lead Warning Statement and disclosure certification to the contract, and (4) afford buyers a mandatory 10-day mutual inspection period (waivable in writing) to conduct a risk assessment. Failure to comply exposes violators to civil liability, statutory treble damages, and administrative penalties up to statutory maximums per violation.

Enacted under Title X of the Housing and Community Development Act of 1992 (42 U.S.C. 4852d), implemented jointly by EPA and HUD at 40 CFR Part 745 / 24 CFR Part 35.

applies when — Parcel contains improved real estate or a manufactured home situated within a FEMA-designated Special Flood Hazard Area (SFHA, such as Zones A or V / 100-year floodplain) in an NFIP-participating community, where financing is secured via a federally regulated, supervised, or insured lender (including GSEs, FHA, VA, USDA).

Mandates borrower to purchase and maintain flood insurance coverage (via NFIP or qualifying private flood insurance policy) for the term of the mortgage up to the lesser of the outstanding principal loan balance, the maximum NFIP statutory limit ($250,000 for residential 1-4 units), or the insurable value of the property. Lenders must escrow flood insurance premiums unless specific small-lender exceptions apply.

Established under the Flood Disaster Protection Act of 1973 (42 U.S.C. § 4012a) and National Flood Insurance Act of 1968, amended by the Biggert-Waters Flood Insurance Reform Act of 2012; private flood insurance acceptance regulations updated at 24 CFR Part 203 (FHA, 2022).