reglab/housing_qa huggingface dataset:
TX Tax Code § 11.28 (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 11.28. Property Exempted From City Taxation by Agreement

Sec. 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 to exemption from taxation by an incorporated city or town or other taxing unit of all or part of the value of the property as provided by the agreement.|Added by Acts 1981, 67th Leg., 1st C.S., p. 56, ch. 5, Sec. 7.  Amended by Acts 1987, 70th Leg., ch. 191, Sec. 2, eff. Sept. 1, 1987.|
TX Tax Code § 11.29 (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 11.29. Intracoastal Waterway Dredge Disposal Site

Sec. 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 dedicating said land as a disposal site for depositing and discharging materials dredged from the main channel of the Gulf Intracoastal Waterway by or under the direction of the state or federal government.(b)  An exemption granted under this section terminates when the land ceases to be used as an active dredge material disposal site described by Subsection (a) of this section and is no longer dedicated for that purpose.|Added by Acts 1987, 70th Leg., ch. 428, Sec. 1, eff. Jan. 1, 1988.|
TX Tax Code § 11.30 (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 11.30. Nonprofit Water Supply or Wastewater Service Corporation

Sec. 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 of the corporation remaining after discharge of the corporation's indebtedness shall be transferred to an entity that provides a water supply or wastewater service, or both, that is exempt from ad valorem taxation is entitled to an exemption from taxation of:(1)  property that the corporation owns and that is reasonably necessary for and used in the operation of the corporation:(A)  to acquire, treat, store, transport, sell, or distribute water;  or(B)  to provide wastewater service;  and(2)  the real property owned by the corporation consisting of:(A)  an incomplete improvement that:(i)  is under active construction or other physical preparation;  and(ii)  is designed and intended to be used in the operation of the corporation for a purpose described by Subdivision (1) when complete;  and(B)  the land on which the incomplete improvement is located that will be reasonably necessary for the use of the improvement in the operation of the corporation for a purpose described by Subdivision (1).(b)  A property may not be exempted under Subsection (a)(2) for more than three years.(c)  For purposes of Subsection (a)(2), an incomplete improvement is under physical preparation if the corporation has:(1)  engaged in architectural or engineering work, soil testing, land clearing activities, or site improvement work necessary for the construction of the improvement;  or(2)  conducted an environmental or land use study relating to the construction of the improvement.|Added by Acts 1991, 72nd Leg., ch. 306, Sec. 1, eff. Jan. 1, 1992.  Amended by Acts 1999, 76th Leg., ch. 62, Sec. 18.46, eff. Sept. 1, 1999;  Acts 1999, 76th Leg., ch. 138, Sec. 6, eff. May 18, 1999;  Acts 2003, 78th Leg., ch. 288, Sec. 1.07, eff. June 18, 2003;  Acts 2003, 78th Leg., ch. 288, Sec. 2.07, eff. Jan. 1, 2006.|
TX Tax Code § 11.311 (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 11.311. Landfill-Generated Gas Conversion Facilities

Sec. 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 from taxation of tangible personal property the person owns that is located on or in close proximity to a landfill and is used to:(1)  collect gas generated by the landfill;(2)  compress and transport the gas;(3)  process the gas so that it may be:(A)  delivered into a natural gas pipeline; or(B)  used as a transportation fuel in methane-powered on-road or off-road vehicles or equipment; and(4)  deliver the gas:(A)  into a natural gas pipeline; or(B)  to a methane fueling station.(c)  Property described by this section is considered to be property used as a facility, device, or method for the control of air, water, or land pollution.(d)  Repealed by Acts 2015, 84th Leg., R.S., Ch. 1244 , Sec. 1, eff. January 1, 2016.(e)  Property described by Subsection (b) shall be appraised as tangible personal property for ad valorem tax purposes, regardless of whether the property is affixed to or incorporated into real property.(f)  This section may not be construed to exempt from taxation tangible personal property located on or in close proximity to a landfill that is not used in the manner prescribed by Subsection (b).|Added by Acts 2013, 83rd Leg., R.S., Ch. 964 (H.B. 1897), Sec. 2, eff. September 1, 2013.Amended by: Acts 2015, 84th Leg., R.S., Ch. 1244 (H.B. 994), Sec. 1, eff. January 1, 2016.Acts 2015, 84th Leg., R.S., Ch. 1244 (H.B. 994), Sec. 2, eff. January 1, 2016.Acts 2015, 84th Leg., R.S., Ch. 1244 (H.B. 994), Sec. 3, eff. January 1, 2016.|
TX Tax Code § 11.315 (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 11.315. Energy Storage System in Nonattainment Area

Sec. 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, or thermal storage device.(b)  A person is entitled to an exemption from taxation by a taxing unit of an energy storage system owned by the person if:(1)  the exemption is adopted by the governing body of the taxing unit in the manner provided by law for official action by the governing body; and(2)  the energy storage system:(A)  is used, constructed, acquired, or installed wholly or partly to meet or exceed 40 C.F.R. Section 50.11 or any other rules or regulations adopted by any environmental protection agency of the United States, this state, or a political subdivision of this state for the prevention, monitoring, control, or reduction of air pollution;(B)  is located in:(i)  an area designated as a nonattainment area within the meaning of Section 107(d) of the federal Clean Air Act (42 U.S.C. Section 7407); and(ii)  a municipality with a population of at least 100,000 adjacent to a municipality with a population of more than two million;(C)  has a capacity of at least 10 megawatts; and(D)  is installed on or after January 1, 2014.(c)  Once authorized, an exemption adopted under this section may be repealed by the governing body of a taxing unit in the manner provided by law for official action by the governing body.|Added by Acts 2013, 83rd Leg., R.S., Ch. 1030 (H.B. 2712), Sec. 1, eff. January 1, 2014.|
TX Tax Code § 11.32 (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 11.32. Certain Water Conservation Initiatives

Sec. 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 exempt from taxation part or all of the assessed value of property on which approved water conservation initiatives, desalination projects, or brush control initiatives have been implemented.  For purposes of this section, approved water conservation, desalination, and brush control initiatives shall be designated pursuant to an ordinance or other law adopted by the governing unit.|Added by Acts 1997, 75th Leg., ch. 1010, Sec. 5.11.  Amended by Acts 2001, 77th Leg., ch. 966, Sec. 4.24, eff. Sept. 1, 2001;  Acts 2001, 77th Leg., ch. 1234, Sec. 38, eff. Sept. 1, 2001.|
TX Tax Code § 11.33 (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 11.33. Raw Cocoa and Green Coffee Held in Harris County

Sec. 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 exemption granted under this section, once allowed, need not be claimed in subsequent years, and the exemption applies to all raw cocoa and green coffee the person holds until the cocoa's or the coffee's qualification for the exemption changes.  The chief appraiser may, however, require a person who holds raw cocoa or green coffee for which an exemption in a prior year has been granted to file a new application to confirm the cocoa's or the coffee's current qualification for the exemption by delivering a written notice that a new application is required, accompanied by an appropriate application form, to the person.|Added by Acts 2001, 77th Leg., ch. 961, Sec. 1, eff. Jan. 1, 2002.|
TX Tax Code § 11.41 (2021)
2021 Texas Statutes|Tax Code|Title 1 - Property Tax Code|Subtitle C - Taxable Property and Exemptions|Chapter 11 - Taxable Property and Exemptions|Subchapter C. Administration of Exemptions|Section 11.41. Partial Ownership of Exempt Property

Sec. 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 exemption applies, the exemption shall be multiplied by a fraction, the numerator of which is the value of the property interest the person owns and the denominator of which is the value of the property.(b)  In the application of this section, community ownership by a person who qualifies for the exemption and the person's spouse is treated as if the person owns the community interest of the person's spouse.(c)  An heir property owner who qualifies heir property as the owner's residence homestead under this chapter is considered the sole owner of the property for the purposes of this section.|Acts 1979, 66th Leg., p. 2244, ch. 841, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 1997, 75th Leg., ch. 194, Sec. 2, eff. Jan. 1, 1998;  Acts 1997, 75th Leg., ch. 1039, Sec. 15, eff. Jan. 1, 1998.Amended by: Acts 2019, 86th Leg., R.S., Ch. 663 (S.B. 1943), Sec. 6, eff. September 1, 2019.|
TX Tax Code § 11.42 (2021)
2021 Texas Statutes|Tax Code|Title 1 - Property Tax Code|Subtitle C - Taxable Property and Exemptions|Chapter 11 - Taxable Property and Exemptions|Subchapter C. Administration of Exemptions|Section 11.42. Exemption Qualification Date

Sec. 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 authorized by this chapter for any tax year are determined by a claimant's qualifications on January 1.  A person who does not qualify for an exemption on January 1 of any year may not receive the exemption that year.(b)  An exemption authorized by Section 11.11 or 11.141 is effective immediately on qualification for the exemption.(c)  An exemption authorized by Section 11.13(c) or (d), 11.132, 11.133, or 11.134 is effective as of January 1 of the tax year in which the person qualifies for the exemption and applies to the entire tax year.(d)  A person who acquires property after January 1 of a tax year may receive an exemption authorized by Section 11.17, 11.18, 11.19, 11.20, 11.21, 11.23, 11.231, or 11.30 for the applicable portion of that tax year immediately on qualification for the exemption.(e)  A person who qualifies for an exemption under Section 11.131 or 11.35 after January 1 of a tax year may receive the exemption for the applicable portion of that tax year immediately on qualification for the exemption.(f)  A person who acquires property after January 1 of a tax year may receive an exemption authorized by Section 11.13, other than an exemption authorized by Section 11.13(c) or (d), for the applicable portion of that tax year immediately on qualification for the exemption if the preceding owner did not receive the same exemption for that tax year.|Acts 1979, 66th Leg., p. 2245, ch. 841, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 1987, 70th Leg., ch. 640, Sec. 2, eff. Aug. 31, 1987;  Acts 1991, 72nd Leg., ch. 836, Sec. 6.1, eff. Sept. 1, 1991;  Acts 1993, 73rd Leg., ch. 345, Sec. 2, eff. Jan. 1, 1994;  Acts 1997, 75th Leg., ch. 1039, Sec. 16, eff. Jan. 1, 1998;  Acts 1997, 75th Leg., ch. 1059, Sec. 1, eff. June 19, 1997;  Acts 1997, 75th Leg., ch. 1155, Sec. 1, eff. Jan. 1, 1998;  Acts 1999, 76th Leg., ch. 1481, Sec. 3, eff. Jan. 1, 2000;  Acts 2003, 78th Leg., ch. 411, Sec. 3, eff. Jan. 1, 2004.Amended by: Acts 2009, 81st Leg., R.S., Ch. 1417 (H.B. 770), Sec. 6, eff. January 1, 2010.Acts 2011, 82nd Leg., R.S., Ch. 597 (S.B. 201), Sec. 1, eff. January 1, 2012.Acts 2013, 83rd Leg., R.S., Ch. 122 (H.B. 97), Sec. 2, eff. January 1, 2014.Acts 2013, 83rd Leg., R.S., Ch. 138 (S.B. 163), Sec. 2, eff. January 1, 2014.Acts 2015, 84th Leg., R.S., Ch. 1236 (S.B. 1296), Sec. 21.002(25), eff. September 1, 2015.Acts 2017, 85th Leg., R.S., Ch. 511 (S.B. 15), Sec. 2, eff. January 1, 2018.Acts 2019, 86th Leg., R.S., Ch. 459 (H.B. 2859), Sec. 2, eff. January 1, 2020.Acts 2019, 86th Leg., R.S., Ch. 1034 (H.B. 492), Sec. 2, eff. January 1, 2020.Acts 2021, 87th Leg., 2nd C.S., Ch. 12 (S.B. 8), Sec. 1, eff. January 1, 2022.|
TX Tax Code § 11.421 (2021)
2021 Texas Statutes|Tax Code|Title 1 - Property Tax Code|Subtitle C - Taxable Property and Exemptions|Chapter 11 - Taxable Property and Exemptions|Subchapter C. Administration of Exemptions|Section 11.421. Qualification of Religious Organization

Sec. 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 on January 1 of the year but that did not satisfy the requirements of Subsection (c)(4) of that section on that date, the organization is eligible for the exemption for the tax year if the organization:(1)  satisfies the requirements of Section 11.20(c)(4) before the later of:(A)  June 1 of the year to which the exemption applies;  or(B)  the 60th day after the date the chief appraiser notifies the organization of its failure to comply with those requirements;  and(2)  within the time provided by Subdivision (1) files with the chief appraiser a new completed application for the exemption together with an affidavit stating that the organization has complied with the requirements of Section 11.20(c)(4).(b)  If the chief appraiser cancels an exemption for a religious organization under Section 11.20 that was erroneously allowed in a tax year because he determines that the organization did not satisfy the requirements of Section 11.20(c)(4) on January 1 of that year, the organization is eligible for the exemption for that tax year if the organization:(1)  was otherwise qualified for the exemption;(2)  satisfies the requirements of Section 11.20(c)(4) on or before the 60th day after the date the chief appraiser notifies the organization of the cancellation;  and(3)  within the time provided by Subdivision (2) files with the chief appraiser a new completed application for the exemption together with an affidavit stating that the organization has complied with the requirements of Section 11.20(c)(4).|Added by Acts 1987, 70th Leg., ch. 640, Sec. 3, eff. Aug. 31, 1987.  Amended by Acts 1997, 75th Leg., ch. 1039, Sec. 17, eff. Jan. 1, 1998;  Acts 1997, 75th Leg., ch. 1411, Sec. 5, eff. June 20, 1997.|
TX Tax Code § 11.422 (2021)
2021 Texas Statutes|Tax Code|Title 1 - Property Tax Code|Subtitle C - Taxable Property and Exemptions|Chapter 11 - Taxable Property and Exemptions|Subchapter C. Administration of Exemptions|Section 11.422. Qualifications of a School

Sec. 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 on January 1 of the year but that did not satisfy the requirements of Subsection (d)(5) of that section on that date, the school is eligible for the exemption for the tax year if the school:(1)  satisfies the requirements of Section 11.21(d)(5) before the later of:(A)  July 1 of the year for which the exemption applies;  or(B)  the 60th day after the date the chief appraiser notifies the school of its failure to comply with those requirements;  and(2)  within the time provided by Subdivision (1), files with the chief appraiser a new completed application for the exemption together with an affidavit stating that the school has complied with the requirements of Section 11.21(d)(5).(b)  If the chief appraiser cancels an exemption for a school under Section 11.21 that was erroneously allowed in a tax year because the appraiser determines that the school did not satisfy the requirements of Section 11.21(d)(5) on January 1 of that year, the school is eligible for the exemption for that tax year if the school:(1)  was otherwise qualified for the exemption;(2)  satisfies the requirements of Section 11.21(d)(5) on or before the 30th day after the date the chief appraiser notifies the school of the cancellation;  and(3)  in the time provided in Subdivision (2) files with the chief appraiser a new completed application stating that the school has complied with the requirements of Section 11.21(d)(5).|Added by Acts 1991, 72nd Leg., ch. 836, Sec. 6.2, eff. Sept. 1, 1991.  Amended by Acts 1997, 75th Leg., ch. 1039, Sec. 17, eff. Jan. 1, 1998;  Acts 1997, 75th Leg., ch. 1411, Sec. 5, eff. June 20, 1997.|
TX Tax Code § 11.423 (2021)
2021 Texas Statutes|Tax Code|Title 1 - Property Tax Code|Subtitle C - Taxable Property and Exemptions|Chapter 11 - Taxable Property and Exemptions|Subchapter C. Administration of Exemptions|Section 11.423. Qualification of Charitable Organization or Youth Association

Sec. 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 qualified for the exemption on January 1 of the year but that did not satisfy the requirements of Section 11.18(f)(2) or 11.19(d)(5), as appropriate, on that date, the organization or association is eligible for the exemption for the tax year if the organization or association:(1)  satisfies the requirements of Section 11.18(f)(2) or 11.19(d)(5), as appropriate, before the later of:(A)  June 1 of the year to which the exemption applies;  or(B)  the 60th day after the date the chief appraiser notifies the organization or association of its failure to comply with those requirements;  and(2)  within the time provided by Subdivision (1) files with the chief appraiser a new completed application for the exemption together with an affidavit stating that the organization or association has complied with the requirements of Section 11.18(f)(2) or 11.19(d)(5), as appropriate.(b)  If the chief appraiser cancels an exemption for an organization or association under Section 11.18 or 11.19 that was erroneously allowed in a tax year because the chief appraiser determines that the organization or association did not satisfy the requirements of Section 11.18(f)(2) or 11.19(d)(5), as appropriate, on January 1 of that year, the organization or association is eligible for the exemption for that tax year if the organization or association:(1)  was otherwise qualified for the exemption;(2)  satisfies the requirements of Section 11.18(f)(2) or 11.19(d)(5), as appropriate, on or before the 60th day after the date the chief appraiser notifies the organization or association of the cancellation;  and(3)  within the time provided by Subdivision (2) files with the chief appraiser a new completed application for the exemption together with an affidavit stating that the organization or association has complied with the requirements of Section 11.18(f)(2) or 11.19(d)(5), as appropriate.|Added by Acts 1997, 75th Leg., ch. 1039, Sec. 18, eff. Jan. 1, 1998;  Acts 1997, 75th Leg., ch. 1411, Sec. 6, eff. June 20, 1997.|
TX Tax Code § 11.424 (2021)
2021 Texas Statutes|Tax Code|Title 1 - Property Tax Code|Subtitle C - Taxable Property and Exemptions|Chapter 11 - Taxable Property and Exemptions|Subchapter C. Administration of Exemptions|Section 11.424. Conflict Between Governing Regulation of Nonprofit Organization, Association, or Entity and Contract With United States

Sec. 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 a provision in the charter, a bylaw, or other regulation adopted by the organization or entity to govern its affairs in compliance with Section 11.18(f)(2), 11.19(d)(5), 11.20(c)(4), or 11.21(d)(5), the existence of the contract or the organization's compliance with the contract does not affect the eligibility of the organization, association, or entity to receive an exemption under the applicable section of this code, and the organization, association, or entity may comply with the provision in the contract instead of the conflicting provision in the charter, bylaw, or other regulation.|Added by Acts 1997, 75th Leg., ch. 1039, Sec. 18, eff. Jan. 1, 1998;  Acts 1997, 75th Leg., ch. 1411, Sec. 6, eff. June 20, 1997.|