Texas Tax Code Title 1, Chapter 11 - Taxable Property And Exemptions

SUBCHAPTER A TAXABLE PROPERTY

• Texas Section 11.01 - Real And Tangible Personal Property
  (a) All real and tangible personal property that this state has jurisdiction to tax is taxable unless exempt by law. (b) This state has jurisdiction...

SUBCHAPTER B EXEMPTIONS

• Texas Section 11.02 - Intangible Personal Property
  (a) Except as provided by Subsection (b) of this section, intangible personal property is not taxable. (b) Intangible property governed by Article 4.01, Insurance Code,...
• Texas Section 11.11 - Public Property
  (a) Except as provided by Subsections (b) and (c) of this section, property owned by this state or a political subdivision of this state is...
• Texas Section 11.111 - Public Property Used To Provide Transitional Housing For Indigent Persons
  (a) The governing body of a taxing unit by ordinance or order may exempt from ad valorem taxation residential property owned by the United States...
• Texas Section 11.12 - Federal Exemptions
  Property exempt from ad valorem taxation by federal law is exempt from taxation. Acts 1979, 66th Leg., p. 2234, ch. 841, Sec. 1, eff. Jan....
• Texas Section 11.13 - Residence Homestead
  (a) A family or single adult is entitled to an exemption from taxation for the county purposes authorized in Article VIII, Section 1-a, of the...
• Texas Section 11.131 - Residence Homestead Of 100 Percent Or Totally Disabled Veteran
  (a) In this section: (1) "Disabled veteran" has the meaning assigned by Section 11.22. (2) "Residence homestead" has the meaning assigned by Section 11.13. (3)...
• Texas Section 11.132 - Donated Residence Homestead Of Partially Disabled Veteran
  (a) In this section: (1) "Charitable organization" means an organization that is exempt from federal income taxation under Section 501(a), Internal Revenue Code of 1986,...
• Texas Section 11.133 - Residence Homestead Of Surviving Spouse Of Member Of Armed Services Killed In Action
  (a) In this section: (1) "Residence homestead" has the meaning assigned by Section 11.13. (2) "Surviving spouse" means the individual who was married to a...
• Texas Section 11.135 - Continuation Of Residence Homestead Exemption While Replacement Structure Is Constructed; Sale Of Property
  (a) If a qualified residential structure for which the owner receives an exemption under Section 11.13 is rendered uninhabitable or unusable by a casualty or...
• Texas Section 11.14 - Tangible Personal Property Not Producing Income
  (a) A person is entitled to an exemption from taxation of all tangible personal property, other than manufactured homes, that the person owns and that...
• Texas Section 11.145 - Income-producing Tangible Personal Property Having Value Of Less Than $500
  Sec. 11.145. INCOME-PRODUCING TANGIBLE PERSONAL PROPERTY HAVING VALUE OF LESS THAN $500. (a) A person is entitled to an exemption from taxation of the tangible...
• Texas Section 11.146 - Mineral Interest Having Value Of Less Than $500
  Sec. 11.146. MINERAL INTEREST HAVING VALUE OF LESS THAN $500. (a) A person is entitled to an exemption from taxation of a mineral interest the...
• Texas Section 11.15 - Family Supplies
  A family is entitled to an exemption from taxation of its family supplies for home or farm use. Acts 1979, 66th Leg., p. 2236, ch....
• Texas Section 11.16 - Farm Products
  (a) A producer is entitled to an exemption from taxation of the farm products that the producer produces and owns. A nursery product, as defined...
• Texas Section 11.161 - Implements Of Husbandry
  Machinery and equipment items that are used in the production of farm or ranch products or of timber, regardless of their primary design, are considered...
• Texas Section 11.17 - Cemeteries
  A person is entitled to an exemption from taxation of the property he owns and uses exclusively for human burial and does not hold for...
• Texas Section 11.18 - Charitable Organizations
  (a) An organization that qualifies as a charitable organization as provided by this section is entitled to an exemption from taxation of: (1) the buildings...
• Texas Section 11.1801 - Charity Care And Community Benefits Requirements For Charitable Hospital
  (a) To qualify as a charitable organization under Section 11.18(d)(1), a nonprofit hospital or hospital system must provide charity care and community benefits as follows:...
• Texas Section 11.181 - Charitable Organizations Improving Property For Low-income Housing
  (a) An organization is entitled to an exemption from taxation of improved or unimproved real property it owns if the organization: (1) meets the requirements...
• Texas Section 11.182 - Community Housing Development Organizations Improving Property For Low-income And Moderate-income Housing: Property Previously Exempt
  (a) In this section: (1) "Cash flow" means the amount of money generated by a housing project for a fiscal year less the disbursements for...
• Texas Section 11.1825 - Organizations Constructing Or Rehabilitating Low-income Housing: Property Not Previously Exempt
  (a) An organization is entitled to an exemption from taxation of real property owned by the organization that the organization constructs or rehabilitates and uses...
• Texas Section 11.1826 - Monitoring Of Compliance With Low-income And Moderate-income Housing Exemptions
  (a) In this section, "department" means the Texas Department of Housing and Community Affairs. (b) Property may not be exempted under Section 11.1825 for a...
• Texas Section 11.1827 - Community Land Trust
  (a) In this section, "community land trust" means a community land trust created or designated under Section 373B.002, Local Government Code. (b) In addition to...
• Texas Section 11.183 - Association Providing Assistance To Ambulatory Health Care Centers
  (a) An association is entitled to an exemption from taxation of the property it owns and uses exclusively for the purposes for which the association...
• Texas Section 11.184 - Organizations Engaged Primarily In Performing Charitable Functions
  (a) In this section: (1) "Local charitable organization" means an organization that: (A) is a chapter, subsidiary, or branch of a statewide charitable organization; and...
• Texas Section 11.185 - Colonia Model Subdivision Program
  (a) An organization is entitled to an exemption from taxation of unimproved real property it owns if the organization: (1) meets the requirements of a...
• Texas Section 11.19 - Youth Spiritual, Mental, And Physical Development Associations
  (a) An association that qualifies as a youth development association as provided by Subsection (d) is entitled to an exemption from taxation of: (1) the...
• Texas Section 11.20 - Religious Organizations
  (a) An organization that qualifies as a religious organization as provided by Subsection (c) is entitled to an exemption from taxation of: (1) the real...
• Texas Section 11.201 - Additional Tax On Sale Of Certain Religious Organization Property
  (a) If land is sold or otherwise transferred to another person in a year in which the land receives an exemption under Section 11.20(a)(6), an...
• Texas Section 11.21 - Schools
  (a) A person is entitled to an exemption from taxation of: (1) the buildings and tangible personal property that the person owns and that are...
• Texas Section 11.22 - Disabled Veterans
  (a) A disabled veteran is entitled to an exemption from taxation of a portion of the assessed value of a property the veteran owns and...
• Texas Section 11.23 - Miscellaneous Exemptions
  (a) Veteran's Organizations. A nonprofit organization that is composed primarily of members or former members of the armed forces of the United States or its...
• Texas Section 11.231 - Nonprofit Community Business Organization Providing Economic Development Services To Local Community
  (a) In this section, "nonprofit community business organization" means an organization that meets the following requirements: (1) the organization has been in existence for at...
• Texas Section 11.24 - Historic Sites
  The governing body of a taxing unit by official action of the body adopted in the manner required by law for official actions may exempt...
• Texas Section 11.25 - Marine Cargo Containers Used Exclusively In International Commerce
  (a) A person is entitled to an exemption from taxation of a marine cargo container and the equipment related to the container that the person...
• Texas Section 11.251 - Tangible Personal Property Exempt
  (a) In this section, "freeport goods" means property that under Article VIII, Section 1-j, of the Texas Constitution is not taxable. (b) A person is...
• Texas Section 11.252 - Motor Vehicles Leased For Personal Use
  (a) The owner of a motor vehicle that is subject to a lease is entitled to an exemption from taxation of the vehicle if: (1)...
• Texas Section 11.253 - Tangible Personal Property In Transit
  (a) In this section: (1) "Dealer's motor vehicle inventory," "dealer's vessel and outboard motor inventory," "dealer's heavy equipment inventory," and "retail manufactured housing inventory" have...
• Texas Section 11.254 - Motor Vehicle Used For Production Of Income And For Personal Activities
  (a) Except as provided by Subsection (c), an individual is entitled to an exemption from taxation of one motor vehicle owned by the individual that...
• Texas Section 11.26 - Limitation Of School Tax On Homesteads Of Elderly Or Disabled
  (a) The tax officials shall appraise the property to which this section applies and calculate taxes as on other property, but if the tax so...
• Texas Section 11.261 - Limitation Of County, Municipal, Or Junior College District Tax On Homesteads Of Disabled And Elderly
  (a) This section applies only to a county, municipality, or junior college district that has established a limitation on the total amount of taxes that...
• Texas Section 11.27 - Solar And Wind-powered Energy Devices
  (a) A person is entitled to an exemption from taxation of the amount of appraised value of his property that arises from the installation or...
• Texas Section 11.271 - Offshore Drilling Equipment Not In Use
  (a) In this section: (1) "Environmental protection agency of the United States" includes: (A) the United States Department of the Interior and any agency, bureau,...
• Texas Section 11.28 - Property Exempted From City Taxation By Agreement
  The owner of property to which an agreement made under the Property Redevelopment and Tax Abatement Act (Chapter 312 of this code) applies is entitled...
• Texas Section 11.29 - Intracoastal Waterway Dredge Disposal Site
  (a) A person is entitled to an exemption from taxation of land that the person owns and that has been dedicated by recorded donated easement...
• Texas Section 11.30 - Nonprofit Water Supply Or Wastewater Service Corporation
  (a) A corporation organized under Chapter 67, Water Code, that provides in the bylaws of the corporation that on dissolution of the corporation the assets...
• Texas Section 11.31 - Pollution Control Property
  (a) A person is entitled to an exemption from taxation of all or part of real and personal property that the person owns and that...
• Texas Section 11.311 - Landfill-generated Gas Conversion Facilities
  (a) Repealed by Acts 2015, 84th Leg., R.S., Ch. 1244 , Sec. 1, eff. January 1, 2016. (b) A person is entitled to an exemption...
• Texas Section 11.315 - Energy Storage System In Nonattainment Area
  (a) In this section, "energy storage system" means a device capable of storing energy to be discharged at a later time, including a chemical, mechanical,...
• Texas Section 11.32 - Certain Water Conservation Initiatives
  The governing body of a taxing unit by official action of the governing body adopted in the manner required by law for official actions may...
• Texas Section 11.33 - Raw Cocoa And Green Coffee Held In Harris County
  (a) A person is entitled to an exemption from taxation of raw cocoa and green coffee that the person holds in Harris County. (b) An...

SUBCHAPTER C ADMINISTRATION OF EXEMPTIONS

• Texas Section 11.34 - Limitation Of Taxes On Real Property In Designated Areas Of Certain Municipalities
  (a) This section applies only to a municipality having a population of less than 10,000. (b) Acting under the authority of Section 1-o, Article VIII,...
• Texas Section 11.41 - Partial Ownership Of Exempt Property
  (a) If a person who qualifies for an exemption as provided by this chapter is not the sole owner of the property to which the...
• Texas Section 11.42 - Exemption Qualification Date
  (a) Except as provided by Subsections (b) and (c) and by Sections 11.421, 11.422, 11.434, 11.435, and 11.436, eligibility for and amount of an exemption...
• Texas Section 11.421 - Qualification Of Religious Organization
  (a) If the chief appraiser denies a timely filed application for an exemption under Section 11.20 for an organization that otherwise qualified for the exemption...
• Texas Section 11.422 - Qualifications Of A School
  (a) If the chief appraiser denies a timely filed application for an exemption under Section 11.21 for a school that otherwise qualified for the exemption...
• Texas Section 11.423 - Qualification Of Charitable Organization Or Youth Association
  (a) If the chief appraiser denies a timely filed application for an exemption under Section 11.18 or 11.19 for an organization or association that otherwise...
• Texas Section 11.424 - Conflict Between Governing Regulation Of Nonprofit Organization, Association, Or Entity And Contract With United States
  To the extent of a conflict between a provision in a contract entered into by an organization, association, or entity with the United States and...
• Texas Section 11.43 - Application For Exemption
  (a) To receive an exemption, a person claiming the exemption, other than an exemption authorized by Section 11.11, 11.12, 11.14, 11.145, 11.146, 11.15, 11.16, 11.161,...
• Texas Section 11.431 - Late Application For Homestead Exemption
  (a) The chief appraiser shall accept and approve or deny an application for a residence homestead exemption, including an exemption under Section 11.131 or 11.132...
• Texas Section 11.432 - Homestead Exemption For Manufactured Home
  (a) Except as provided by Subsection (a-1), for a manufactured home to qualify as a residence homestead under Section 11.13, the application for exemption required...
• Texas Section 11.433 - Late Application For Religious Organization Exemption
  (a) The chief appraiser shall accept and approve or deny an application for a religious organization exemption under Section 11.20 after the filing deadline provided...
• Texas Section 11.434 - Late Application For A School Exemption
  (a) The chief appraiser shall accept or deny an application for a school exemption under Section 11.21 after the filing deadline provided by Section 11.43...
• Texas Section 11.435 - Late Application For Charitable Organization Exemption
  (a) The chief appraiser shall accept and approve or deny an application for a charitable organization exemption under Section 11.18 after the filing deadline provided...
• Texas Section 11.436 - Application For Exemption Of Certain Property Used For Low-income Housing
  (a) An organization that acquires property that qualifies for an exemption under Section 11.181(a) or 11.1825 may apply for the exemption for the year of...
• Texas Section 11.437 - Exemption For Cotton Stored In Warehouse
  (a) A person who operates a warehouse used primarily for the storage of cotton for transportation outside of this state may apply for an exemption...
• Texas Section 11.438 - Late Application For Veteran's Organization Exemption
  (a) The chief appraiser shall accept and approve or deny an application for a veteran's organization exemption under Section 11.23(a) after the filing deadline provided...
• Texas Section 11.439 - Late Application For Disabled Veterans Exemption
  (a) The chief appraiser shall accept and approve or deny an application for an exemption under Section 11.22 after the filing deadline provided by Section...
• Texas Section 11.4391 - Late Application For Freeport Exemption
  (a) The chief appraiser shall accept and approve or deny an application for an exemption for freeport goods under Section 11.251 after the deadline for...
• Texas Section 11.44 - Notice Of Application Requirements
  (a) Before February 1 of each year, the chief appraiser shall deliver an appropriate exemption application form to each person who in the preceding year...
• Texas Section 11.45 - Action On Exemption Applications
  (a) The chief appraiser shall determine separately each applicant's right to an exemption. After considering the application and all relevant information, the chief appraiser shall,...
• Texas Section 11.46 - Compilation Of Partial Exemptions
  Each year the chief appraiser shall compile and make available to the public a list showing for each taxing unit in the district the number...
• Texas Section 11.47 - Mail Survey Of Residence Homesteads
  (a) Between December 1 and December 31 of any year, the appraisal office may mail a card to each person who was allowed, in that...
• Texas Section 11.48 - Confidential Information
  (a) A driver's license number, personal identification certificate number, or social security account number provided in an application for an exemption filed with a chief...

Last modified: September 28, 2016