Permitting Authorities / Texas / City of Longview - Building Inspection Division
Do you need a permit to replace a roof in Longview, TX?
Adopted code
City of Longview - Building Inspection Division
Yes, a permit is required to replace a roof in Longview, TX, issued by City of Longview - Building Inspection Division. The City's Development Services Fee Schedule 2025-2026 lists "Re-roof" at a permit fee of $105.00 under its Residential (Single and Two-Family) heading. The City's Unified Development Code amends IRC Section 105.2 only by deleting its Subsection 1, and states that "The remainder of Section 105.2 shall remain unchanged.".
Jurisdiction
City of Longview, Texas
Address
410 S. High St., Longview, TX 75601
Contact
- url: https://longviewtexas.gov/2172/Building-Inspection
- phone: 903-237-1074
Roofing permit required
Required
Permit process note
The City's Development Services Fee Schedule 2025-2026 lists "Re-roof" at a permit fee of $105.00 under its Residential (Single and Two-Family) heading. The City's Unified Development Code amends IRC Section 105.2 only by deleting its Subsection 1, and states that "The remainder of Section 105.2 shall remain unchanged."
Adopted code
The City of Longview's Building Inspection page lists the 2021 International Residential Code among the codes the City follows, and states that the City previously followed the 2012 International Residential Code. The City's posted Unified Development Code compilation, marked as a draft dated September 29, 2026, sets out the adoption at Article F.1.04: "The 2021 International Residential Code, published by the International Code Council, Inc., is hereby adopted as the official residential code of the City," citing Ord. No. 4626, Section 2, 5-14-2026.
Sales & use tax
7.75% to 8.25% combined, depending on where in the city the sale is made. The Comptroller's rate file lists 2 rate areas for Longview; the city's own share is 1.5%, and county, special-purpose district and transit rates make up the rest, per the Comptroller's local sales tax rate file. Comptroller Publication 94-116, Real Property Repair and Remodeling, states that "Labor to repair, remodel, or restore residential real property is not taxable" and that under a lump-sum contract "you pay tax on all your supplies, materials, equipment, and taxable services when you buy them. You don't charge your customer tax." On a lump-sum residential re-roof the rate therefore falls on the roofer's material purchases, not on the homeowner's contract price.
Local roofing hub
More roof permit pages in Texas
Related guides
The City of Longview Building Inspection Division, part of Development Services, issues building permits for houses in Longview from 410 S. High St. Longview sits in Gregg County, and the codes the city has adopted are cited below from the city's own pages. This listing covers the office's contact details, the city's adopted codes and the items cited below; it does not cover every local permit rule in Longview.