reglab/housing_qa huggingface dataset:
TX Tax Code § 11.16 (2021)
2021 Texas Statutes|Tax Code|Title 1 - Property Tax Code|Subtitle C - Taxable Property and Exemptions|Chapter 11 - Taxable Property and Exemptions|Subchapter B. Exemptions|Section 11.16. Farm Products

Sec. 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 by Section 71.041, Agriculture Code, is a farm product for purposes of this section if it is in a growing state.  An egg, as defined by Section 132.001, Agriculture Code, is a farm product for purposes of this section, regardless of whether the egg is packaged.(b)  Farm products in the hands of the producer are exempt.(c)  For purposes of this exemption, the following definitions apply:(1)  "Farm products" include livestock, poultry, and timber.(2)  "In the hands of the producer," for livestock, poultry, and eggs, means under the ownership of the person who is financially providing for the physical requirements of such livestock, poultry, and eggs on January 1 of the tax year and, for timber, means standing timber or timber that has been harvested and, on January 1 of the tax year, is located on the real property on which it was produced and is under the ownership of the person who owned the timber when it was standing.|Acts 1979, 66th Leg., p. 2236, ch. 841, Sec. 1, eff. Jan. 1, 1980.  Amended by Acts 1981, 67th Leg., p. 457, ch. 192, Sec. 1, eff. Jan. 1, 1982;  Acts 1981, 67th Leg. p. 1487, ch. 388, Sec. 3, eff. Sept. 1, 1981;  Acts 1999, 76th Leg., ch. 631, Sec. 2, eff. Jan. 1, 2000.Amended by: Acts 2015, 84th Leg., R.S., Ch. 88 (H.B. 275), Sec. 1, eff. January 1, 2016.|
TX Tax Code § 11.161 (2021)
2021 Texas Statutes|Tax Code|Title 1 - Property Tax Code|Subtitle C - Taxable Property and Exemptions|Chapter 11 - Taxable Property and Exemptions|Subchapter B. Exemptions|Section 11.161. Implements of Husbandry

Sec. 11.161.  IMPLEMENTS OF HUSBANDRY.  (a) 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 to be implements of husbandry and are exempt from ad valorem taxation.(b)  For purposes of Subsection (a), a nursery stock weather protection unit, as defined by Section 71.041, Agriculture Code, is considered to be an implement of husbandry.|Added by Acts 1981, 67th Leg., 1st C.S., p. 127, ch. 13, Sec. 32, eff. Jan. 1, 1982.  Amended by Acts 1983, 68th Leg., p. 4823, ch. 851, Sec. 7, eff. Aug. 29, 1983;  Acts 1991, 72nd Leg., ch. 16, Sec. 17.01, eff. Aug. 26, 1991;  Acts 1999, 76th Leg., ch. 631, Sec. 3, eff. Jan. 1, 2000.Amended by: Acts 2005, 79th Leg., Ch. 412 (S.B. 1652), Sec. 6, eff. January 1, 2006.Acts 2019, 86th Leg., R.S., Ch. 370 (H.B. 1526), Sec. 1, eff. January 1, 2020.|
TX Tax Code § 11.17 (2021)
2021 Texas Statutes|Tax Code|Title 1 - Property Tax Code|Subtitle C - Taxable Property and Exemptions|Chapter 11 - Taxable Property and Exemptions|Subchapter B. Exemptions|Section 11.17. Cemeteries

Sec. 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 profit.|Acts 1979, 66th Leg., p. 2236, ch. 841, Sec. 1, eff. Jan. 1, 1980.|
TX Tax Code § 11.1826 (2021)
2021 Texas Statutes|Tax Code|Title 1 - Property Tax Code|Subtitle C - Taxable Property and Exemptions|Chapter 11 - Taxable Property and Exemptions|Subchapter B. Exemptions|Section 11.1826. Monitoring of Compliance With Low-Income and Moderate-Income Housing Exemptions

Sec. 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 tax year unless the organization owning or controlling the owner of the property:(1)  has an audit prepared by an independent auditor covering the organization's most recent fiscal year that:(A)  is conducted in accordance with generally accepted accounting principles; and(B)  includes an opinion on whether:(i)  the financial statements of the organization present fairly, in all material respects and in conformity with generally accepted accounting principles, the financial position, changes in net assets, and cash flows of the organization; and(ii)  the organization has complied with all of the terms and conditions of the exemption under Section 11.1825; and(2)  delivers a copy of the audit in accordance with Subsection (c).(c)  Not later than the 180th day after the last day of the organization's most recent fiscal year, the organization must deliver a copy of the audit to the department and the chief appraiser of the appraisal district in which the property is located.  The chief appraiser may extend the deadline for good cause shown.(d)  Notwithstanding any other provision of this section, if the property contains not more than 36 dwelling units, the organization may deliver to the department and the chief appraiser a detailed report and certification as an alternative to an audit.(e)  Property may not be exempted under Section 11.182 for a tax year unless the organization owning or controlling the owner of the property complies with this section, except that the audit required by this section must address compliance with the requirements of Section 11.182.(f)  All information submitted to the department or the chief appraiser under this section is subject to required disclosure, is excepted from required disclosure, or is confidential in accordance with Chapter 552, Government Code, or other law.|Acts 2003, 78th Leg., ch. 1156, Sec. 3, eff. Jan. 1, 2004.Amended by: Acts 2013, 83rd Leg., R.S., Ch. 399 (S.B. 193), Sec. 2, eff. January 1, 2014.|
TX Tax Code § 11.1827 (2021)
2021 Texas Statutes|Tax Code|Title 1 - Property Tax Code|Subtitle C - Taxable Property and Exemptions|Chapter 11 - Taxable Property and Exemptions|Subchapter B. Exemptions|Section 11.1827. Community Land Trust

Sec. 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 any other exemption to which the trust may be entitled, a community land trust is entitled to an exemption from taxation by a taxing unit of land owned by the trust, together with the housing units located on the land if they are owned by the trust, if:(1)  the trust:(A)  meets the requirements of a charitable organization provided by Sections 11.18(e) and (f);(B)  owns the land for the purpose of leasing the land and selling or leasing the housing units located on the land as provided by Chapter 373B, Local Government Code; and(C)  engages exclusively in the sale or lease of housing as described by Paragraph (B) and related activities, except that the trust may also engage in the development of low-income and moderate-income housing; and(2)  the exemption is adopted by the governing body of the taxing unit before July 1 in the manner provided by law for official action by the body.(c)  Property owned by a community land trust may not be exempted under Subsection (b) after the third anniversary of the date the trust acquires the property unless the trust is offering to sell or lease or is leasing the property as provided by Chapter 373B, Local Government Code.(d)  A community land trust entitled to an exemption from taxation by a taxing unit under Subsection (b) is also entitled to an exemption from taxation by the taxing unit of any real or tangible personal property the trust owns and uses in the administration of its acquisition, construction, repair, sale, or leasing of property.  To qualify for an exemption under this subsection, property must be used exclusively by the trust, except that another person may use the property for activities incidental to the trust's use that benefit the beneficiaries of the trust.(e)  To receive an exemption under this section, a community land trust must annually have an audit prepared by an independent auditor.  The audit must include:(1)  a detailed report on the trust's sources and uses of funds; and(2)  any other information required by the governing body of the municipality or county that created or designated the trust under Section 373B.002, Local Government Code.(f)  Not later than the 180th day after the last day of the community land trust's most recent fiscal year, the trust must deliver a copy of the audit required by Subsection (e) to:(1)  the governing body of the municipality or county or an entity designated by the governing body; and(2)  the chief appraiser of the appraisal district in which the property subject to the exemption is located.|Added by Acts 2011, 82nd Leg., R.S., Ch. 383 (S.B. 402), Sec. 2, eff. January 1, 2012.|
TX Tax Code § 11.183 (2021)
2021 Texas Statutes|Tax Code|Title 1 - Property Tax Code|Subtitle C - Taxable Property and Exemptions|Chapter 11 - Taxable Property and Exemptions|Subchapter B. Exemptions|Section 11.183. Association Providing Assistance to Ambulatory Health Care Centers

Sec. 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 is organized if the association:(1)  is exempt from federal income taxation under Section 501(a), Internal Revenue Code of 1986,  as an organization described by Section 501(c)(3)  of that code;(2)  complies with the criteria for a charitable organization under Sections 11.18(e) and (f);(3)  except as provided by Subsection (b), engages exclusively in providing assistance to ambulatory health care centers that provide medical care to individuals without regard to the individuals' ability to pay, including providing policy analysis, disseminating information, conducting continuing education, providing research, collecting and analyzing data, or providing technical assistance to the health care centers;(4)  is funded wholly or partly, or assists ambulatory health care centers that are funded wholly or partly, by a grant under Section 330, Public Health Service Act (42 U.S.C. Section 254b), and its subsequent amendments;  and(5)  does not perform abortions or provide abortion referrals or provide assistance to ambulatory health care centers that perform abortions or provide abortion referrals.(b)  Use of the property by a person other than the association does not affect the eligibility of the property for an exemption authorized by this section if the use is incidental to use by the association and limited to activities that benefit:(1)  the ambulatory health care centers to which the association provides assistance;  or(2)  the individuals to whom the health care centers provide medical care.(c)  Performance of noncharitable functions by the association does not affect the eligibility of the property for an exemption authorized by this section if those other functions are incidental to the association's charitable functions.|Added by Acts 1999, 76th Leg., ch. 675, Sec. 1, eff. Jan. 1, 2000.|
TX Tax Code § 11.185 (2021)
2021 Texas Statutes|Tax Code|Title 1 - Property Tax Code|Subtitle C - Taxable Property and Exemptions|Chapter 11 - Taxable Property and Exemptions|Subchapter B. Exemptions|Section 11.185. Colonia Model Subdivision Program

Sec. 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 charitable organization provided by Sections 11.18(e) and (f);(2)  purchased the property or is developing the property with proceeds of a loan made by the Texas Department of Housing and Community Affairs under the colonia model subdivision program under Subchapter GG, Chapter 2306, Government Code;  and(3)  owns the property for the purpose of developing a model colonia subdivision.(b)  Property may not be exempted under Subsection (a) after the fifth anniversary of the date the organization acquires the property.(c)  An organization entitled to an exemption under Subsection (a) is also entitled to an exemption from taxation of any building or tangible personal property the organization owns and uses in the administration of its acquisition, building, repair, or sale of property.  To qualify for an exemption under this subsection, property must be used exclusively by the charitable organization, except that another individual or organization may use the property for activities incidental to the charitable organization's use that benefit the beneficiaries of the charitable organization.(d)  For the purposes of Subsection (e), the chief appraiser shall determine the market value of property exempted under Subsection (a) and shall record the market value in the appraisal records.(e)  If the organization that owns improved or unimproved real property that has been exempted under Subsection (a) sells the property to a person other than a person described by Section 2306.786(b)(1), Government Code, a penalty is imposed on the property equal to the amount of the taxes that would have been imposed on the property in each tax year that the property was exempted from taxation under Subsection (a), plus interest at an annual rate of 12 percent computed from the dates on which the taxes would have become due.|Added by Acts 2001, 77th Leg., ch. 1367, Sec. 2.14, eff. Sept. 1, 2002.  Renumbered from Tax Code Sec. 11.184 by Acts 2003, 78th Leg., ch. 1275, Sec. 2(121), eff. Sept. 1, 2003.|
TX Tax Code § 11.201 (2021)
2021 Texas Statutes|Tax Code|Title 1 - Property Tax Code|Subtitle C - Taxable Property and Exemptions|Chapter 11 - Taxable Property and Exemptions|Subchapter B. Exemptions|Section 11.201. Additional Tax on Sale of Certain Religious Organization Property

Sec. 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 additional tax is imposed on the land equal to the tax that would have been imposed on the land had the land been taxed for each of the five years preceding the year in which the sale or transfer occurs in which the land received an exemption under that subsection, plus interest at an annual rate of seven percent calculated from the dates on which the taxes would have become due.(b)  A tax lien attaches to the land on the date the sale or transfer occurs to secure payment of the tax and interest imposed by this section and any penalties incurred.  The lien exists in favor of all taxing units for which the tax is imposed.(c)  If only part of a parcel of land that is exempted under Section 11.20(a)(6) is sold or transferred, the tax applies only to that part of the parcel and equals the taxes that would have been imposed had that part been taxed.(d)  The assessor for each taxing unit shall prepare and deliver a bill for the additional taxes plus interest as soon as practicable after the sale or transfer occurs.  The taxes and interest are due and become delinquent and incur penalties and interest as provided by law for ad valorem taxes imposed by the taxing unit if not paid before the next February 1 that is at least 20 days after the date the bill is delivered to the owner of the land.(e)  The sanctions provided by Subsection (a) do not apply if the sale or transfer occurs as a result of:(1)  a sale for right-of-way;(2)  a condemnation;(3)  a transfer of property to the state or a political subdivision of the state to be used for a public purpose;  or(4)  a transfer of property to a religious organization that qualifies the property for an exemption under Section 11.20 for the tax year in which the transfer occurs.|Acts 2003, 78th Leg., ch. 1052, Sec. 2, eff. Jan. 1, 2004.|
TX Tax Code § 11.211 (2021)
2021 Texas Statutes|Tax Code|Title 1 - Property Tax Code|Subtitle C - Taxable Property and Exemptions|Chapter 11 - Taxable Property and Exemptions|Subchapter B. Exemptions|Section 11.211. Real Property Leased to Certain Schools

Sec. 11.211.  REAL PROPERTY LEASED TO CERTAIN SCHOOLS.  The portion of real property that is leased to an independent school district, community college district, or open-enrollment charter school authorized by Subchapter C, D, or E, Chapter 12, Education Code, is qualified and exempt from taxation pursuant to Sections 11.11 and 11.21 of this code if the portion of the real property that is leased to the public school is:(1)  used exclusively by the public school for the operation or administration of the school or the performance of other educational functions of the school; and(2)  reasonably necessary for a purpose described in Subdivision (1) as found by the school's governing body.|Added by Acts 2021, 87th Leg., R.S., Ch. 916 (H.B. 3610), Sec. 4, eff. September 1, 2021.|
TX Tax Code § 11.24 (2021)
2021 Texas Statutes|Tax Code|Title 1 - Property Tax Code|Subtitle C - Taxable Property and Exemptions|Chapter 11 - Taxable Property and Exemptions|Subchapter B. Exemptions|Section 11.24. Historic Sites

Sec. 11.24.  HISTORIC SITES.  (a)  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 from taxation part or all of the assessed value of a structure or archeological site and the land necessary for access to and use of the structure or archeological site, if the structure or archeological site is:(1)  designated as a Recorded Texas Historic Landmark under Chapter 442, Government Code, or a state archeological landmark under Chapter 191, Natural Resources Code, by the Texas Historical Commission; or(2)  designated as a historically or archeologically significant site in need of tax relief to encourage its preservation pursuant to an ordinance or other law adopted by the governing body of the taxing unit.(b)  The governing body of a taxing unit may not repeal or reduce the amount of an exemption granted under Subsection (a) for a property that otherwise qualifies for the exemption unless:(1)  the owner of the property consents to the repeal or reduction; or (2)  the taxing unit provides written notice of the repeal or reduction to the owner not later than five years before the date the governing body repeals or reduces the exemption.|Acts 1979, 66th Leg., p. 2243, ch. 841, Sec. 1, eff. Jan. 1, 1980.  Amended by Acts 1995, 74th Leg., ch. 109, Sec. 21, eff. Aug. 30, 1995.Amended by: Acts 2019, 86th Leg., R.S., Ch. 944 (S.B. 2), Sec. 25, eff. January 1, 2020.|
TX Tax Code § 11.25 (2021)
2021 Texas Statutes|Tax Code|Title 1 - Property Tax Code|Subtitle C - Taxable Property and Exemptions|Chapter 11 - Taxable Property and Exemptions|Subchapter B. Exemptions|Section 11.25. Marine Cargo Containers Used Exclusively in International Commerce

Sec. 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 owns if:(1)  the person is:(A)  a citizen of a foreign country;  or(B)  an entity organized under the laws of a foreign country;  and(2)  the container is:(A)  based, registered, and subject to taxation in a foreign country;  and(B)  used exclusively in international commerce.(b)  In this section, "marine cargo container":(1)  means a container that may be:(A)  used to transport goods by ship;(B)  readily handled;(C)  transferred from one mode of transport to another without reloading;  and(D)  used repeatedly;  and(2)  includes a container that is fully or partially enclosed so as to serve as a compartment for goods, has an open top suitable for loading goods into the container, or consists of a flat rack suitable for securing goods onto the container.|Added by Acts 1997, 75th Leg., ch. 726, Sec. 1, eff. Sept. 1, 1997.|
TX Tax Code § 11.254 (2021)
2021 Texas Statutes|Tax Code|Title 1 - Property Tax Code|Subtitle C - Taxable Property and Exemptions|Chapter 11 - Taxable Property and Exemptions|Subchapter B. Exemptions|Section 11.254. Motor Vehicle Used for Production of Income and for Personal Activities

Sec. 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 is used in the course of the individual's occupation or profession and is also used for personal activities of the owner that do not involve the production of income.(b)  In this section, "motor vehicle" means a passenger car or light truck as those terms are defined by Section 502.001, Transportation Code.(c)  A person who has been granted or applied for an exemption under this section may not apply for another exemption under this section until after the application or exemption has been denied.(d)  This section does not apply to a motor vehicle used to transport passengers for hire.|Added by Acts 2007, 80th Leg., R.S., Ch. 842 (H.B. 1022), Sec. 1.Renumbered from Tax Code, Section 11.253 by Acts 2009, 81st Leg., R.S., Ch. 706 (H.B. 2814), Sec. 2, eff. January 1, 2010.|
TX Tax Code § 11.27 (2021)
2021 Texas Statutes|Tax Code|Title 1 - Property Tax Code|Subtitle C - Taxable Property and Exemptions|Chapter 11 - Taxable Property and Exemptions|Subchapter B. Exemptions|Section 11.27. Solar and Wind-Powered Energy Devices

Sec. 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 real property owned by the person that arises from the installation or construction on the property of a solar or wind-powered energy device that is primarily for production and distribution of energy for on-site use.(a-1)  A person is entitled to an exemption from taxation of the appraised value of a solar or wind-powered energy device owned by the person that is installed or constructed on real property and is primarily for production and distribution of energy for on-site use regardless of whether the person owns the real property on which the device is installed or constructed.(b)  The comptroller, with the assistance of the Texas Energy and Natural Resources Advisory Council, or its successor, shall develop guidelines to assist local officials in the administration of this section.(c)  In this section:(1)  "Solar energy device" means an apparatus designed or adapted to convert the radiant energy from the sun, including energy imparted to plants through photosynthesis employing the bioconversion processes of anaerobic digestion, gasification, pyrolysis, or fermentation, but not including direct combustion, into thermal, mechanical, or electrical energy;  to store the converted energy, either in the form to which originally converted or another form;  or to distribute radiant solar energy or the energy to which the radiant solar energy is converted.(2)  "Wind-powered energy device" means an apparatus designed or adapted to convert the energy available in the wind into thermal, mechanical, or electrical energy;  to store the converted energy, either in the form to which originally converted or another form;  or to distribute the converted energy.|Added by Acts 1981, 67th Leg., 1st C.S., p. 130, ch. 13, Sec. 39, eff. Jan. 1, 1982.  Amended by Acts 1991, 72nd Leg., 2nd C.S., ch. 6, Sec. 11, eff. Sept. 1, 1991.Amended by: Acts 2021, 87th Leg., R.S., Ch. 533 (S.B. 63), Sec. 6, eff. September 1, 2021.|