reglab/housing_qa huggingface dataset:
TX Tax Code § 6.42 (2021)
2021 Texas Statutes|Tax Code|Title 1 - Property Tax Code|Subtitle B - Property Tax Administration|Chapter 6 - Local Administration|Subchapter C. Appraisal Review Board|Section 6.42. Organization, Meetings and Compensation

Sec. 6.42.  ORGANIZATION, MEETINGS AND COMPENSATION.  (a)  A majority of the appraisal review board constitutes a quorum.  The local administrative district judge under Subchapter D, Chapter 74, Government Code, in the county in which the appraisal district is established shall select a chairman and a secretary from among the members of the appraisal review board.  The judge is encouraged to select as chairman a member of the appraisal review board, if any, who has a background in law and property appraisal.(b)  The board may meet at any time at the call of the chairman or as provided by rule of the board.  The board shall meet to examine the appraisal records within 10 days after the date the chief appraiser submits the records to the board.(c)  Members of the board are entitled to per diem set by the appraisal district budget for each day the board meets and to reimbursement for actual and necessary expenses incurred in the performance of board functions as provided by the district budget.(d)  The concurrence of a majority of the members of the appraisal review board present at a meeting of the board is sufficient for a recommendation, determination, decision, or other action by the board.  The concurrence of a majority of the members of a panel of the board present at a meeting of the panel is sufficient for a recommendation by the panel.  The concurrence of more than a majority of the members of the board or panel may not be required.|Acts 1979, 66th Leg., p. 2232, ch. 841, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 1991, 72nd Leg., ch. 836, Sec. 7.1, eff. Jan. 1, 1992;  Acts 1995, 74th Leg., ch. 515, Sec. 1, eff. June 12, 1995.Amended by: Acts 2009, 81st Leg., R.S., Ch. 1294 (H.B. 2317), Sec. 2, eff. September 1, 2009.Acts 2019, 86th Leg., R.S., Ch. 944 (S.B. 2), Sec. 23, eff. January 1, 2020.|
TX Tax Code § 6.43 (2021)
2021 Texas Statutes|Tax Code|Title 1 - Property Tax Code|Subtitle B - Property Tax Administration|Chapter 6 - Local Administration|Subchapter C. Appraisal Review Board|Section 6.43. Personnel

Sec. 6.43.  PERSONNEL.  (a) The appraisal review board may employ legal counsel as provided by the district budget or use the services of the county attorney.(b)  Except as provided by Subsection (c), an attorney may not serve as legal counsel for the appraisal review board if the attorney or a member of the attorney's law firm has during the year before the date of the appraisal review board's hiring of the attorney represented a property owner who owns property in the appraisal district, a taxing unit that participates in the appraisal district, or the appraisal district in a matter addressed by Section 1.111 or 25.25 of this code, Subtitle F of this title, or Subchapter Z, Chapter 2003, Government Code.(c)  The county attorney for the county in which the appraisal district is established may provide legal services to the appraisal review board notwithstanding that the county attorney or an assistant to the county attorney represents or has represented the appraisal district or a taxing unit that participates in the appraisal district in any matter.(d)  An attorney who serves as legal counsel for an appraisal review board may not act as an advocate in a hearing or proceeding conducted by the board. The attorney may provide advice to the board or a panel of the board during a hearing or proceeding and shall disclose to the board all legal authority in the controlling jurisdiction known to the attorney to be relevant to the matter and not disclosed by the parties. The attorney shall disclose to the board a material fact that may assist the board or panel in making an informed decision regardless of whether the fact is adverse to the position of a party.(e)  An appraisal district may specify in its budget whether the appraisal review board may employ legal counsel or must use the services of the county attorney. If the budget authorizes the board to employ legal counsel, the budget must provide for reasonable compensation to be paid to the attorney serving as legal counsel. An appraisal district may not require the board to employ a specific attorney as legal counsel.(f)  The appraisal office may provide clerical assistance to the appraisal review board, including assisting the board with the scheduling and arranging of hearings.|Acts 1979, 66th Leg., p. 2232, ch. 841, Sec. 1, eff. Jan. 1, 1982.Amended by: Acts 2011, 82nd Leg., R.S., Ch. 771 (H.B. 1887), Sec. 5, eff. September 1, 2011.|
TX Tax Code § 11.01 (2021)
2021 Texas Statutes|Tax Code|Title 1 - Property Tax Code|Subtitle C - Taxable Property and Exemptions|Chapter 11 - Taxable Property and Exemptions|Subchapter A. Taxable Property|Section 11.01. Real and Tangible Personal Property

Sec. 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 to tax real property if located in this state.(c)  This state has jurisdiction to tax tangible personal property if the property is:(1)  located in this state for longer than a temporary period; (2)  temporarily located outside this state and the owner resides in this state;  or(3)  used continually, whether regularly or irregularly, in this state.(d)  Tangible personal property that is operated or located exclusively outside this state during the year preceding the tax year and on January 1 of the tax year is not taxable in this state.(e)  For purposes of Subsection (c)(3), property is considered to be used continually, whether regularly or irregularly, in this state if the property is used in this state three or more times on regular routes or for three or more completed assignments occurring in close succession throughout the year.  For purposes of this subsection, a series of events are considered to occur in close succession throughout the year if they occur in sequence within a short period at intervals from the beginning to the end of the year.|Acts 1979, 66th Leg., p. 2233, ch. 841, Sec. 1, eff. Jan. 1, 1980.  Amended by Acts 1983, 68th Leg., p. 1908, ch. 353, Sec. 1, eff. Jan. 1, 1984;  Acts 1989, 71st Leg., ch. 534, Sec. 2, eff. Jan. 1, 1990.Amended by: Acts 2017, 85th Leg., R.S., Ch. 893 (H.B. 3103), Sec. 1, eff. June 15, 2017.|
TX Tax Code § 11.02 (2021)
2021 Texas Statutes|Tax Code|Title 1 - Property Tax Code|Subtitle C - Taxable Property and Exemptions|Chapter 11 - Taxable Property and Exemptions|Subchapter A. Taxable Property|Section 11.02. Intangible Personal Property

Sec. 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, or by Section 89.003, Finance Code, is taxable as provided by law, unless exempt by law, if this state has jurisdiction to tax those intangibles.(c)  This state has jurisdiction to tax intangible personal property if the property is:(1)  owned by a resident of this state;  or(2)  located in this state for business purposes.|Acts 1979, 66th Leg., p. 2233, ch. 841, Sec. 1, eff. Jan. 1, 1980.  Amended by Acts 1984, 68th Leg., 2nd C.S., ch. 31, art. 3, part A, Sec. 1, eff. Jan. 1, 1985;  Acts 1999, 76th Leg., ch. 62, Sec. 7.88, eff. Sept. 1, 1999.|
TX Tax Code § 11.111 (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 11.111. Public Property Used to Provide Transitional Housing for Indigent Persons

Sec. 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 or an agency of the United States and used to provide transitional housing for the indigent under a program operated or directed by the United States Department of Housing and Urban Development.  (b)  For purposes of this section, transitional housing for indigent individuals is housing provided at no cost or nominal cost to an indigent individual or family during a temporary period in which the individual or a member of the family participates in a job training program, job placement program, or other program intended to assist the individual or family to become self-sufficient.(c)  The exemption provided by this section applies even if the United States or its agency leases the property to a nonprofit organization in return for the organization's assistance in operating the program to provide transitional housing, as long as the lease does not require the nonprofit organization to pay more than a nominal amount to lease the property.|Added by Acts 1991, 72nd Leg., ch. 762, Sec. 13, eff. Jan. 1, 1992.|
TX Tax Code § 11.12 (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 11.12. Federal Exemptions

Sec. 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. 1, 1980.|
TX Tax Code § 11.131 (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 11.131. Residence Homestead of 100 Percent or Totally Disabled Veteran

Sec. 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)  "Surviving spouse" means the individual who was married to a disabled veteran at the time of the veteran's death.(b)  A disabled veteran who has been awarded by the United States Department of Veterans Affairs or its successor 100 percent disability compensation due to a service-connected disability and a rating of 100 percent disabled or of individual unemployability is entitled to an exemption from taxation of the total appraised value of the veteran's residence homestead.(c)  The surviving spouse of a disabled veteran who qualified for an exemption under Subsection (b) when the disabled veteran died, or of a disabled veteran who would have qualified for an exemption under that subsection if that subsection had been in effect on the date the disabled veteran died, is entitled to an exemption from taxation of the total appraised value of the same property to which the disabled veteran's exemption applied, or to which the disabled veteran's exemption would have applied if the exemption had been authorized on the date the disabled veteran died, if:(1)  the surviving spouse has not remarried since the death of the disabled veteran; and(2)  the property:(A)  was the residence homestead of the surviving spouse when the disabled veteran died; and(B)  remains the residence homestead of the surviving spouse.(d)  If a surviving spouse who qualifies for an exemption under Subsection (c) subsequently qualifies a different property as the surviving spouse's residence homestead, the surviving spouse is entitled to an exemption from taxation of the subsequently qualified homestead in an amount equal to the dollar amount of the exemption from taxation of the former homestead under Subsection (c) in the last year in which the surviving spouse received an exemption under that subsection for that homestead if the surviving spouse has not remarried since the death of the disabled veteran.  The surviving spouse is entitled to receive from the chief appraiser of the appraisal district in which the former residence homestead was located a written certificate providing the information necessary to determine the amount of the exemption to which the surviving spouse is entitled on the subsequently qualified homestead.|Added by Acts 2009, 81st Leg., R.S., Ch. 1405 (H.B. 3613), Sec. 1(a), eff. June 19, 2009.Amended by: Acts 2011, 82nd Leg., R.S., Ch. 1222 (S.B. 516), Sec. 1, eff. January 1, 2012.Acts 2011, 82nd Leg., R.S., Ch. 1222 (S.B. 516), Sec. 2, eff. January 1, 2012.Acts 2015, 84th Leg., R.S., Ch. 702 (H.B. 992), Sec. 1, eff. January 1, 2016.Acts 2021, 87th Leg., R.S., Ch. 853 (S.B. 794), Sec. 1, eff. January 1, 2022.|
TX Tax Code § 11.133 (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 11.133. Residence Homestead of Surviving Spouse of Member of Armed Services Killed in Action

Text of section heading effective until approval by the voters of S.J.R. 35, 87th Leg., R.S.Sec. 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 member of the armed services of the United States at the time of the member's death. Text of subsection effective until approval by the voters of S.J.R. 35, 87th Leg., R.S. (b)  The surviving spouse of a member of the armed services of the United States who is killed in action is entitled to an exemption from taxation of the total appraised value of the surviving spouse's residence homestead if the surviving spouse has not remarried since the death of the member of the armed services. Text of subsection effective on approval by the voters of S.J.R. 35, 87th Leg., R.S. (b)  The surviving spouse of a member of the armed services of the United States who is killed or fatally injured in the line of duty is entitled to an exemption from taxation of the total appraised value of the surviving spouse's residence homestead if the surviving spouse has not remarried since the death of the member of the armed services.(c)  A surviving spouse who receives an exemption under Subsection (b) for a residence homestead is entitled to receive an exemption from taxation of a property that the surviving spouse subsequently qualifies as the surviving spouse's residence homestead in an amount equal to the dollar amount of the exemption from taxation of the first property for which the surviving spouse received the exemption under Subsection (b) in the last year in which the surviving spouse received that exemption if the surviving spouse has not remarried since the death of the member of the armed services.  The surviving spouse is entitled to receive from the chief appraiser of the appraisal district in which the first property for which the surviving spouse claimed the exemption was located a written certificate providing the information necessary to determine the amount of the exemption to which the surviving spouse is entitled on the subsequently qualified homestead.|Added by Acts 2013, 83rd Leg., R.S., Ch. 138 (S.B. 163), Sec. 1, eff. January 1, 2014.Redesignated from Tax Code, Section 11.132 by Acts 2015, 84th Leg., R.S., Ch. 1236 (S.B. 1296), Sec. 21.001(44), eff. September 1, 2015.Amended by: Acts 2021, 87th Leg., R.S., Ch. 575 (S.B. 611), Sec. 1, eff. January 1, 2022.Acts 2021, 87th Leg., R.S., Ch. 575 (S.B. 611), Sec. 2, eff. January 1, 2022.|
TX Tax Code § 11.133 (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 11.133. Residence Homestead of Surviving Spouse of Member of Armed Services Killed in Line of Duty

Text of section heading effective on approval by the voters of S.J.R. 35, 87th Leg., R.S.Sec. 11.133.  RESIDENCE HOMESTEAD OF SURVIVING SPOUSE OF MEMBER OF ARMED SERVICES KILLED IN LINE OF DUTY.(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 member of the armed services of the United States at the time of the member's death. Text of subsection effective until approval by the voters of S.J.R. 35, 87th Leg., R.S. (b)  The surviving spouse of a member of the armed services of the United States who is killed in action is entitled to an exemption from taxation of the total appraised value of the surviving spouse's residence homestead if the surviving spouse has not remarried since the death of the member of the armed services. Text of subsection effective on approval by the voters of S.J.R. 35, 87th Leg., R.S. (b)  The surviving spouse of a member of the armed services of the United States who is killed or fatally injured in the line of duty is entitled to an exemption from taxation of the total appraised value of the surviving spouse's residence homestead if the surviving spouse has not remarried since the death of the member of the armed services.(c)  A surviving spouse who receives an exemption under Subsection (b) for a residence homestead is entitled to receive an exemption from taxation of a property that the surviving spouse subsequently qualifies as the surviving spouse's residence homestead in an amount equal to the dollar amount of the exemption from taxation of the first property for which the surviving spouse received the exemption under Subsection (b) in the last year in which the surviving spouse received that exemption if the surviving spouse has not remarried since the death of the member of the armed services.  The surviving spouse is entitled to receive from the chief appraiser of the appraisal district in which the first property for which the surviving spouse claimed the exemption was located a written certificate providing the information necessary to determine the amount of the exemption to which the surviving spouse is entitled on the subsequently qualified homestead.|Added by Acts 2013, 83rd Leg., R.S., Ch. 138 (S.B. 163), Sec. 1, eff. January 1, 2014.Redesignated from Tax Code, Section 11.132 by Acts 2015, 84th Leg., R.S., Ch. 1236 (S.B. 1296), Sec. 21.001(44), eff. September 1, 2015.Amended by: Acts 2021, 87th Leg., R.S., Ch. 575 (S.B. 611), Sec. 1, eff. January 1, 2022.Acts 2021, 87th Leg., R.S., Ch. 575 (S.B. 611), Sec. 2, eff. January 1, 2022.|
TX Tax Code § 11.134 (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 11.134. Residence Homestead of Surviving Spouse of First Responder Killed in Line of Duty

Sec. 11.134.  RESIDENCE HOMESTEAD OF SURVIVING SPOUSE OF FIRST RESPONDER KILLED IN LINE OF DUTY.  (a)  In this section:(1)  "First responder" means an individual listed under Section 615.003, Government Code.(2)  "Residence homestead" has the meaning assigned by Section 11.13.(3)  "Surviving spouse" means the individual who was married to a first responder at the time of the first responder's death.(b)  The surviving spouse of a first responder who is killed or fatally injured in the line of duty is entitled to an exemption from taxation of the total appraised value of the surviving spouse's residence homestead if the surviving spouse:(1)  is an eligible survivor for purposes of Chapter 615, Government Code, as determined by the Employees Retirement System of Texas under that chapter; and(2)  has not remarried since the death of the first responder.(c)  The exemption provided by this section applies regardless of the date of the first responder's death if the surviving spouse otherwise meets the qualifications of this section.(d)  A surviving spouse who receives an exemption under Subsection (b) for a residence homestead is entitled to receive an exemption from taxation of a property that the surviving spouse subsequently qualifies as the surviving spouse's residence homestead in an amount equal to the dollar amount of the exemption from taxation of the first property for which the surviving spouse received the exemption under Subsection (b) in the last year in which the surviving spouse received that exemption if the surviving spouse has not remarried since the death of the first responder.  The surviving spouse is entitled to receive from the chief appraiser of the appraisal district in which the first property for which the surviving spouse claimed the exemption was located a written certificate providing the information necessary to determine the amount of the exemption to which the surviving spouse is entitled on the subsequently qualified homestead.|Added by Acts 2017, 85th Leg., R.S., Ch. 511 (S.B. 15), Sec. 1, eff. January 1, 2018.|
TX Tax Code § 11.141 (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 11.141. Precious Metal Held in Precious Metal Depository

Sec. 11.141.  PRECIOUS METAL HELD IN PRECIOUS METAL DEPOSITORY.  (a)  For purposes of this section:(1)  "Precious metal" has the meaning assigned by Section 2116.001, Government Code.(2)  "Precious metal depository" means a depository that:(A)  is primarily engaged in the business of providing precious metal storage to the general public; and (B)  maintains sufficient insurance to cover precious metal deposited in the depository. (b)  A person is entitled to an exemption from taxation of the precious metal that the person owns and that is held in a precious metal depository located in this state, regardless of whether the precious metal is held or used by the person for the production of income.(c)  Notwithstanding Section 11.14(c), the governing body of a taxing unit may not provide for the taxation of precious metal exempted from taxation under Subsection (b).|Added by Acts 2019, 86th Leg., R.S., Ch. 459 (H.B. 2859), Sec. 1, eff. January 1, 2020.|
TX Tax Code § 11.145 (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 11.145. Income-Producing Tangible Personal Property Having Value of Less Than $2,500

Sec. 11.145.  INCOME-PRODUCING TANGIBLE PERSONAL PROPERTY HAVING VALUE OF LESS THAN $2,500.  (a)  A person is entitled to an exemption from taxation of the tangible personal property the person owns that is held or used for the production of income if that property has a taxable value of less than $2,500.(b)  The exemption provided by Subsection (a) applies to each separate taxing unit in which a person holds or uses tangible personal property for the production of income, and, for the purposes of Subsection (a), all property in each taxing unit is aggregated to determine taxable value.|Added by Acts 1995, 74th Leg., ch. 296, Sec. 1, eff. Jan. 1, 1996.Amended by: Acts 2021, 87th Leg., R.S., Ch. 400 (S.B. 1449), Sec. 1, eff. January 1, 2022.Acts 2021, 87th Leg., R.S., Ch. 400 (S.B. 1449), Sec. 2, eff. January 1, 2022.|
TX Tax Code § 11.146 (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 11.146. 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 person owns if the interest has a taxable value of less than $500.(b)  The exemption provided by Subsection (a) applies to each separate taxing unit in which a person owns a mineral interest and, for the purposes of Subsection (a), all mineral interests in each taxing unit are aggregated to determine value.|Added by Acts 1995, 74th Leg., ch. 296, Sec. 1, eff. Jan. 1, 1996.|
TX Tax Code § 11.15 (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 11.15. Family Supplies

Sec. 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. 841, Sec. 1, eff. Jan. 1, 1980.|