reglab/statecodes huggingface dataset:
2023 Texas Statutes › Tax Code › Title 1 - Property Tax Code › Subtitle B - Property Tax Administration › Chapter 6 - Local Administration › Subchapter C. Appraisal Review Board › Section 6.413. Interest in Certain Contracts Prohibited

Sec. 6.413.  INTEREST IN CERTAIN CONTRACTS PROHIBITED.  (a)  An individual is not eligible to be appointed to or to serve on the appraisal review board established for an appraisal district if the individual or a business entity in which the individual has a substantial interest is a party to a contract with the appraisal district or with a taxing unit that participates in the appraisal district.
(b)  An appraisal district may not enter into a contract with a member of the appraisal review board established for the appraisal district or with a business entity in which a member of the appraisal review board has a substantial interest.
(c)  A taxing unit may not enter into a contract with a member of the appraisal review board established for an appraisal district in which the taxing unit participates or with a business entity in which a member of the appraisal review board has a substantial interest.
(d)  For purposes of this section, an individual has a substantial interest in a business entity if:
(1)  the combined ownership of the individual and the individual's spouse is at least 10 percent of the voting stock or shares of the business entity;  or
(2)  the individual or the individual's spouse is a partner, limited partner, or officer of the business entity.
(e)  In this section, "business entity" means a sole proprietorship, partnership, firm, corporation, holding company, joint-stock company, receivership, trust, or other entity recognized by law.
(f)  This section does not limit the application of any other law, including the common law relating to conflicts of interest, to an appraisal review board member.
Added by Acts 1989, 71st Leg., ch. 796, Sec. 13, eff. Sept. 1, 1989.
2023 Texas Statutes › Tax Code › Title 1 - Property Tax Code › Subtitle B - Property Tax Administration › Chapter 6 - Local Administration › Subchapter C. Appraisal Review Board › Section 6.414. Auxiliary Appraisal Review Board Members

Sec. 6.414.  AUXILIARY APPRAISAL REVIEW BOARD MEMBERS.  (a)  The board of directors of an appraisal district by resolution of a majority of the members may provide for a number of auxiliary appraisal review board members that the board considers appropriate to hear taxpayer protests before the appraisal review board and to assist the board in performing its duties.
(b)  An auxiliary board member is appointed in the same manner and for the same term as an appraisal review board member under Section 6.41 and is subject to the same eligibility requirements and restrictions as a board member under Sections 6.41, 6.411, 6.412, and 6.413.
(c)  An auxiliary board member may attend meetings of the appraisal review board but may not vote in a determination made by the board or serve as chairman or secretary of the board.  An auxiliary board member is not included in determining what constitutes a quorum of the board or whether a quorum is present at any meeting of the board.
(d)  An auxiliary board member may hear taxpayer protests before the appraisal review board.  An auxiliary board member may not hear taxpayer protests before a special panel established under Section 6.425 unless the member is eligible to be appointed to the special panel. If one or more auxiliary board members sit on a panel established under Section 6.425 or 41.45 to conduct a protest hearing, the number of regular appraisal review board members required by that section to constitute the panel is reduced by the number of auxiliary board members sitting.  An auxiliary board member sitting on a panel is considered a regular board member for all purposes related to the conduct of the hearing.
(e)  An auxiliary board member is entitled to make a recommendation to the appraisal review board regarding a protest heard by the member but is not entitled to vote on the determination of the protest by the board.
(f)  An auxiliary board member is entitled to compensation as provided by the appraisal district budget and is not entitled to a per diem or reimbursement of expenses under Section 6.42(c).
(g)  Except as provided by this section, in this title, "appraisal review board member" includes an auxiliary appraisal review board member.
Added by Acts 2011, 82nd Leg., R.S., Ch. 730 (H.B. 896), Sec. 1, eff. June 17, 2011.
Amended by:
Acts 2019, 86th Leg., R.S., Ch. 944 (S.B. 2), Sec. 22, eff. September 1, 2020.
2023 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.
Text of subsection effective until July 01, 2024
(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.
Text of subsection effective on July 01, 2024
(a)  A majority of the appraisal review board constitutes a quorum.  The applicable appointing authority prescribed by Section 6.41(d) 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 applicable appointing authority 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.
Acts 2023, 88th Leg., 2nd C.S., Ch. 1 (S.B. 2), Sec. 5.11, eff. July 1, 2024.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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

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.
(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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.