reglab/statecodes huggingface dataset:
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 11.27. Solar and Wind-Powered Energy Devices

Sec. 11.27.  SOLAR AND WIND-POWERED ENERGY DEVICES.  (a)  A person is entitled to an exemption from taxation of the amount of appraised value of real property owned by the person that arises from the installation or construction on the property of a solar or wind-powered energy device that is primarily for production and distribution of energy for on-site use.
(a-1)  A person is entitled to an exemption from taxation of the appraised value of a solar or wind-powered energy device owned by the person that is installed or constructed on real property and is primarily for production and distribution of energy for on-site use regardless of whether the person owns the real property on which the device is installed or constructed.
(b)  The comptroller, with the assistance of the Texas Energy and Natural Resources Advisory Council, or its successor, shall develop guidelines to assist local officials in the administration of this section.
(c)  In this section:
(1)  "Solar energy device" means an apparatus designed or adapted to convert the radiant energy from the sun, including energy imparted to plants through photosynthesis employing the bioconversion processes of anaerobic digestion, gasification, pyrolysis, or fermentation, but not including direct combustion, into thermal, mechanical, or electrical energy;  to store the converted energy, either in the form to which originally converted or another form;  or to distribute radiant solar energy or the energy to which the radiant solar energy is converted.
(2)  "Wind-powered energy device" means an apparatus designed or adapted to convert the energy available in the wind into thermal, mechanical, or electrical energy;  to store the converted energy, either in the form to which originally converted or another form;  or to distribute the converted energy.
Added by Acts 1981, 67th Leg., 1st C.S., p. 130, ch. 13, Sec. 39, eff. Jan. 1, 1982.  Amended by Acts 1991, 72nd Leg., 2nd C.S., ch. 6, Sec. 11, eff. Sept. 1, 1991.
Amended by:
Acts 2021, 87th Leg., R.S., Ch. 533 (S.B. 63), Sec. 6, eff. September 1, 2021.
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 11.28. 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.
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 11.29. 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.
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 11.30. 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.
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 11.311. 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.
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 11.315. 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 150,000 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.
Amended by:
Acts 2023, 88th Leg., R.S., Ch. 644 (H.B. 4559), Sec. 218, eff. September 1, 2023.
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 11.32. 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.
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 11.33. 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.
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 11.36. Medical or Biomedical Property

Text of section as added by Acts 2023, 88th Leg., R.S., Ch. 364 (S.B. 2289), Sec. 1
For text of section as added by Acts 2023, 88th Leg., R.S., Ch. 281 (S.B. 1145), Sec. 1, see other Sec. 11.36.
Sec. 11.36.  MEDICAL OR BIOMEDICAL PROPERTY.  (a)  In this section:
(1)  "Medical or biomedical property" means tangible personal property that is:
(A)  stored, used, or consumed in the manufacturing or processing of medical or biomedical products by a medical or biomedical manufacturer; or
(B)  intended for use in the diagnosis, cure, mitigation, treatment, or prevention of a condition or disease or in medical or biomedical research, including the invention, development, and dissemination of materials, tools, technologies, processes, and similar means for translating and applying medical and scientific research for practical applications to advance public health, including:
(i)  devices;
(ii)  therapeutics;
(iii)  pharmaceuticals;
(iv)  personal protective equipment;
(v)  tools, apparatuses, instruments, implants, or other similar or related component parts or accessories;
(vi)  property exempted under Section 151.318 from the taxes imposed by Chapter 151; and
(vii)  manufacturing inventories, including finished goods.
(2)  "Medical or biomedical manufacturing facility" means a facility at which a person conducts manufacturing or processing of medical or biomedical products for the purpose of development and commercialization of products to advance public health.
(b)  A person is entitled to an exemption from taxation of medical or biomedical property the person owns or leases that is located in a medical or biomedical manufacturing facility that the person owns or leases.
(c)  Notwithstanding Section 11.14(c), the governing body of a taxing unit may not provide for taxation of medical or biomedical property exempted under this section.
Added by Acts 2023, 88th Leg., R.S., Ch. 364 (S.B. 2289), Sec. 1, eff. January 1, 2024.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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 11.431. Late Application for Homestead Exemption

Sec. 11.431.  LATE APPLICATION FOR HOMESTEAD EXEMPTION.  (a)  Except as provided by Section 11.439, the chief appraiser shall accept and approve or deny an application for a residence homestead exemption after the deadline for filing it has passed if it is filed not later than two years after the delinquency date for the taxes on the homestead.
(b)  If a late application is approved after approval of the appraisal records by the appraisal review board, the chief appraiser shall notify the collector for each unit in which the residence is located not later than the 30th day after the date the late application is approved.  The collector shall deduct from the person's tax bill the amount of tax imposed on the exempted amount if the tax has not been paid.  If the tax has been paid, the collector shall refund to the person who was the owner of the property on the date the tax was paid the amount of tax imposed on the exempted amount.  The collector shall pay the refund not later than the 60th day after the date the chief appraiser notifies the collector of the approval of the exemption.  A person is not required to apply for a refund under this subsection to receive the refund.
Added by Acts 1981, 67th Leg., 1st C.S., p. 132, ch. 13, Sec. 42, eff. Jan. 1, 1982.  Amended by Acts 2003, 78th Leg., ch. 650, Sec. 1, eff. June 20, 2003.
Amended by:
Acts 2009, 81st Leg., R.S., Ch. 1405 (H.B. 3613), Sec. 1(d), eff. June 19, 2009.
Acts 2011, 82nd Leg., R.S., Ch. 1222 (S.B. 516), Sec. 3, eff. January 1, 2012.
Acts 2013, 83rd Leg., R.S., Ch. 122 (H.B. 97), Sec. 4, eff. January 1, 2014.
Acts 2013, 83rd Leg., R.S., Ch. 138 (S.B. 163), Sec. 4, eff. January 1, 2014.
Acts 2015, 84th Leg., R.S., Ch. 481 (S.B. 1760), Sec. 4, eff. January 1, 2016.
Acts 2015, 84th Leg., R.S., Ch. 1236 (S.B. 1296), Sec. 21.002(27), eff. September 1, 2015.
Acts 2017, 85th Leg., R.S., Ch. 239 (H.B. 626), Sec. 1, eff. September 1, 2017.
Acts 2017, 85th Leg., R.S., Ch. 511 (S.B. 15), Sec. 4, eff. January 1, 2018.
Acts 2019, 86th Leg., R.S., Ch. 448 (S.B. 1856), Sec. 2, eff. September 1, 2019.
Acts 2021, 87th Leg., R.S., Ch. 575 (S.B. 611), Sec. 3, 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 C. Administration of Exemptions › Section 11.433. Late Application for Religious Organization Exemption

Sec. 11.433.  LATE APPLICATION FOR RELIGIOUS ORGANIZATION EXEMPTION.  (a)  The chief appraiser shall accept and approve or deny an application for a religious organization exemption under Section 11.20 after the filing deadline provided by Section 11.43 if the application is filed not later than December 31 of the fifth year after the year in which the taxes for which the exemption is claimed were imposed.
(b)  The chief appraiser may not approve a late application for an exemption filed under this section if the taxes imposed on the property for the year for which the exemption is claimed are paid before the application is filed.
(c)  If a late application is approved after approval of the appraisal records for the year for which the exemption is granted, the chief appraiser shall notify the collector for each taxing unit in which the property was taxable in the year for which the exemption is granted.  The collector shall deduct from the organization's tax bill the amount of tax imposed on the property for that year if the tax has not been paid and any unpaid penalties and accrued interest relating to that tax.  The collector may not refund taxes, penalties, or interest paid on the property for which an exemption is granted under this section.
(d)  The chief appraiser may grant an exemption for property pursuant to an application filed under this section only if the property otherwise qualified for the exemption under the law in effect on January 1 of the tax year for which the exemption is claimed.
(e)  Repealed by Acts 1999, 76th Leg., ch. 449, Sec. 5, eff. June 18, 1999;  Acts 1999, 76th Leg., ch. 817, Sec. 4, eff. September 1, 1999.
Added by Acts 1990, 71st Leg., 6th C.S., ch. 8, Sec. 1, eff. Sept. 6, 1990.  Amended by Acts 1993, 73rd Leg., ch. 971, Sec. 1, eff. June 19, 1993;  Acts 1997, 75th Leg., ch. 170, Sec. 1, eff. May 21, 1997;  Acts 1999, 76th Leg., ch. 449, Sec. 1, 5, eff. June 18, 1999;  Acts 1999, 76th Leg., ch. 817, Sec. 4, 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 C. Administration of Exemptions › Section 11.434. Late Application for a School Exemption

Sec. 11.434.  LATE APPLICATION FOR A SCHOOL EXEMPTION.  (a)  The chief appraiser shall accept or deny an application for a school exemption under Section 11.21 after the filing deadline provided by Section 11.43 if the application is filed not later than December 31 of the fifth year after the year in which the taxes for which the exemption is claimed were imposed.
(b)  The chief appraiser may not approve a late application for an exemption filed under this section if the taxes imposed on the property for the year for which the exemption is claimed are paid before the application is filed.
(c)  If a late application is approved after approval of the appraisal records for the year for which the exemption is granted, the chief appraiser shall notify the collector for each taxing unit in which the property was taxable in the year for which the exemption is granted.  The collector shall deduct from the school's tax bill the amount of tax imposed on the property for that year if the tax has not been paid and any unpaid penalties and accrued interest relating to that tax.  The collector may not refund taxes, penalties, or interest paid on the property for which an exemption is granted under this section.
(d)  Repealed by Acts 1999, 76th Leg., ch. 449, Sec. 5, eff. June 18, 1999.
Added by Acts 1991, 72nd Leg., ch. 836, Sec. 6.3, eff. Sept. 1, 1991.  Amended by Acts 1997, 75th Leg., ch. 1411, Sec. 7, eff. June 20, 1997;  Acts 1999, 76th Leg., ch. 449, Sec. 2, 5, eff. June 18, 1999.
2023 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 11.435. Late Application for Charitable Organization Exemption

Sec. 11.435.  LATE APPLICATION FOR CHARITABLE ORGANIZATION EXEMPTION.  (a)  The chief appraiser shall accept and approve or deny an application for a charitable organization exemption under Section 11.18 after the filing deadline provided by Section 11.43 if the application is filed not later than December 31 of the fifth year after the year in which the taxes for which the exemption is claimed were imposed.
(b)  The chief appraiser may not approve a late application for an exemption filed under this section if the taxes imposed on the property for the year for which the exemption is claimed are paid before the application is filed.
(c)  If a late application is approved after approval of the appraisal records for the year for which the exemption is granted, the chief appraiser shall notify the collector for each taxing unit in which the property was taxable in the year for which the exemption is granted.  The collector shall deduct from the organization's tax bill the amount of tax imposed on the property for that year if the tax has not been paid and any unpaid penalties and accrued interest relating to that tax.  The collector may not refund taxes, penalties, or interest paid on the property for which an exemption is granted under this section.
(d)  The chief appraiser may grant an exemption for property pursuant to an application filed under this section only if the property otherwise qualified for the exemption under the law in effect on January 1 of the tax year for which the exemption is claimed.
(e)  Repealed by Acts 1999, 76th Leg., ch. 449, Sec. 5, eff. June 18, 1999.
Added by Acts 1991, 72nd Leg., ch. 836, Sec. 6.4, eff. Sept. 1, 1991.  Amended by Acts 1997, 75th Leg., ch. 170, Sec. 2, eff. May 21, 1997;  Acts 1999, 76th Leg., ch. 449, Sec. 3, 5, eff. June 18, 1999.
2023 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 11.436. Application for Exemption of Certain Property Used for Low-Income Housing

Sec. 11.436.  APPLICATION FOR EXEMPTION OF CERTAIN PROPERTY USED FOR LOW-INCOME HOUSING.  (a)  An organization that acquires property that qualifies for an exemption under Section 11.181(a) or 11.1825 may apply for the exemption for the year of acquisition not later than the 30th day after the date the organization acquires the property, and the deadline provided by Section 11.43(d) does not apply to the application for that year.
(b)  If the application is granted, the exemption for that year applies only to the portion of the year in which the property qualifies for the exemption, as provided by Section 26.111.  If the application is granted after approval of the appraisal records by the appraisal review board, the chief appraiser shall notify the collector for each taxing unit in which the property is located.  The collector shall calculate the amount of tax due on the property in that year as provided by Section 26.111 and shall refund any amount paid in excess of that amount.
(c)  To facilitate the financing associated with the acquisition of a property, an organization, before acquiring the property, may request from the chief appraiser of the appraisal district established for the county in which the property is located a preliminary determination of whether the property would qualify for an exemption under Section 11.1825 if acquired by the organization.  The request must include the information that would be included in an application for an exemption for the property under Section 11.1825.  Not later than the 45th day after the date a request is submitted under this subsection, the chief appraiser shall issue a written preliminary determination for the property included in the request.  A preliminary determination does not affect the granting of an exemption under Section 11.1825.
Added by Acts 1993, 73rd Leg., ch. 345, Sec. 3, eff. Jan. 1, 1994.  Amended by Acts 1997, 75th Leg., ch. 715, Sec. 3, eff. Jan. 1, 1998;  Acts 2001, 77th Leg., ch. 842, Sec. 3, eff. June 14, 2001;  Acts 2003, 78th Leg., ch. 1156, Sec. 4, 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 C. Administration of Exemptions › Section 11.437. Exemption for Cotton Stored in Warehouse

Sec. 11.437.  EXEMPTION FOR COTTON STORED IN WAREHOUSE.  (a)  A person who operates a warehouse used primarily for the storage of cotton for transportation outside of this state may apply for an exemption under Section 11.251 for cotton stored in the warehouse on behalf of all the owners of the cotton.  An exemption granted under this section applies to all cotton stored in the warehouse that is eligible to be exempt under Section 11.251.  Cotton that is stored in a warehouse covered by an exemption granted under this section and that is transported outside of this state is presumed to have been transported outside of this state within the time permitted by Article VIII, Section 1-j, of the Texas Constitution for cotton to qualify for an exemption under that section.
(b)  An exemption granted under this section, once allowed, need not be claimed in subsequent years, and except as provided by Section 11.43(e), the exemption applies to cotton stored in the warehouse until the warehouse changes ownership or the cotton's qualification for the exemption changes.  The chief appraiser may, however, require a person who operates a warehouse for which an exemption for cotton has been granted in a prior year to file a new application to confirm the cotton'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 1993, 73rd Leg., ch. 779, Sec. 3, eff. Jan. 1, 1994.  Renumbered from Tax Code Sec. 11.436 by Acts 1995, 74th Leg., ch. 76, Sec. 17.01(45), eff. Sept. 1, 1995.
2023 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 11.438. Late Application for Veteran's Organization Exemption

Sec. 11.438.  LATE APPLICATION FOR VETERAN'S ORGANIZATION EXEMPTION.  (a)  The chief appraiser shall accept and approve or deny an application for a veteran's organization exemption under Section 11.23(a) after the filing deadline provided by Section 11.43 if the application is filed not later than December 31 of the fifth year after the year in which the taxes for which the exemption is claimed were imposed.
(b)  If the taxes and related penalties and interest imposed on the property for the year for which the exemption is claimed are paid before an application is filed under this section, the chief appraiser may approve the late application for an exemption only on a showing that the taxes, penalties, and interest were paid under protest.
(c)  If a late application is approved after approval of the appraisal records for a year for which the exemption is granted, the chief appraiser shall notify the collector for each taxing unit in which the property was taxable in that year.  The collector shall deduct from the organization's tax bill the amount of tax imposed on the property for that year and any penalties and interest relating to that tax if the tax and related penalties and interest have not been paid.  If the tax and related penalties and interest on the property for a tax year for which an exemption is granted under this section were paid under protest, the organization is eligible for a refund of the tax, penalties, and interest paid as provided by Section 31.11.  The deadline prescribed by Section 31.11(c) for applying for a refund does not apply to a refund under this section.
(d)  Repealed by Acts 1999, 76th Leg., ch. 449, Sec. 5, eff. June 18, 1999.
Added by Acts 1997, 75th Leg., ch. 1328, Sec. 1, eff. Sept. 1, 1997.  Amended by Acts 1999, 76th Leg., ch. 449, Sec. 4, 5, eff. June 18, 1999.
Amended by:
Acts 2009, 81st Leg., R.S., Ch. 494 (S.B. 798), Sec. 2, eff. January 1, 2010.
2023 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 11.439. Late Applications for Disabled Veterans Exemptions

Sec. 11.439.  LATE APPLICATIONS FOR DISABLED VETERANS EXEMPTIONS.  (a)  The chief appraiser shall accept and approve or deny an application for an exemption under Section 11.131 or 11.132 for the residence homestead of a disabled veteran but not the surviving spouse of the disabled veteran or Section 11.22 after the filing deadline provided by Section 11.43 if the application is filed not later than five years after the delinquency date for the taxes on the property.
(b)  If a late application is approved after approval of the appraisal records for the year for which the exemption is granted, the chief appraiser shall notify the collector for each taxing unit in which the property was taxable in that year not later than the 30th day after the date the late application is approved.  The collector shall correct the taxing unit's tax roll to reflect the amount of tax imposed on the property after applying the exemption and shall deduct from the person's tax bill the amount of tax imposed on the exempted portion of the property for that year.  If the tax and any related penalties and interest have been paid, the collector shall pay to the person who was the owner of the property on the date the tax was paid a refund of the tax imposed on the exempted portion of the property and the corresponding portion of any related penalties and interest paid.  The collector shall pay the refund not later than the 60th day after the date the chief appraiser notifies the collector of the approval of the exemption.
Added by Acts 2001, 77th Leg., ch. 213, Sec. 2, eff. Sept. 1, 2001.
Amended by:
Acts 2005, 79th Leg., Ch. 412 (S.B. 1652), Sec. 7, eff. September 1, 2005.
Acts 2017, 85th Leg., R.S., Ch. 239 (H.B. 626), Sec. 2, eff. September 1, 2017.
Acts 2019, 86th Leg., R.S., Ch. 448 (S.B. 1856), Sec. 3, eff. September 1, 2019.
Acts 2021, 87th Leg., R.S., Ch. 575 (S.B. 611), Sec. 4, eff. January 1, 2022.
Acts 2021, 87th Leg., R.S., Ch. 575 (S.B. 611), Sec. 5, 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 C. Administration of Exemptions › Section 11.4391. Late Application for Freeport Exemption

Sec. 11.4391.  LATE APPLICATION FOR FREEPORT EXEMPTION.  (a)  The chief appraiser shall accept and approve or deny an application for an exemption for freeport goods under Section 11.251 after the deadline for filing it has passed if it is filed on or before the later of:
(1)  June 15; or
(2)  if applicable, the 60th day after the date on which the chief appraiser delivers notice to the property owner under Section 22.22.
(b)  If the application is approved, the property owner is liable to each taxing unit for a penalty in an amount equal to 10 percent of the difference between the amount of tax imposed by the taxing unit on the inventory or property, a portion of which consists of freeport goods, and the amount that would otherwise have been imposed.
(c)  The chief appraiser shall make an entry on the appraisal records for the inventory or property indicating the property owner's liability for the penalty and shall deliver a written notice of imposition of the penalty, explaining the reason for its imposition, to the property owner.
(d)  The tax assessor for a taxing unit that taxes the inventory or property shall add the amount of the penalty to the property owner's tax bill, and the tax collector for the unit shall collect the penalty at the time and in the manner the collector collects the tax.  The amount of the penalty constitutes a lien against the inventory or property against which the penalty is imposed, as if it were a tax, and accrues penalty and interest in the same manner as a delinquent tax.
Added by Acts 2001, 77th Leg., ch. 125, Sec. 3, eff. Sept. 1, 2002.  Renumbered from Tax Code Sec. 11.439 by Acts 2003, 78th Leg., ch. 1275, Sec. 2(122), eff. Sept. 1, 2003.
Amended by:
Acts 2017, 85th Leg., R.S., Ch. 357 (H.B. 2228), Sec. 1, eff. January 1, 2018.
Acts 2019, 86th Leg., R.S., Ch. 944 (S.B. 2), Sec. 26, 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 C. Administration of Exemptions › Section 11.44. Notice of Application Requirements

Sec. 11.44.  NOTICE OF APPLICATION REQUIREMENTS.  (a)  Before February 1 of each year, the chief appraiser shall deliver an appropriate exemption application form to each person who in the preceding year was allowed an exemption that must be applied for annually.  He shall include a brief explanation of the requirements of Section 11.43 of this code.
(b)  Each year the chief appraiser for each appraisal district shall publicize, in a manner reasonably designed to notify all residents of the district, the requirements of Section 11.43 of this code and the availability of application forms.
(c)  The comptroller shall prescribe by rule the content of the explanation required by Subsection (a) of this section, and shall require that each exemption application form be printed and prepared:
(1)  as a separate form from any other form;  or
(2)  on the front of the form if the form also provides for other information.
Acts 1979, 66th Leg., p. 2246, ch. 841, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 1981, 67th Leg., 1st C.S., p. 132, ch. 13, Sec. 43, eff. Jan. 1, 1982;  Acts 1991, 72nd Leg., 2nd C.S., ch. 6, Sec. 13, eff. Sept. 1, 1991.
2023 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 11.46. Compilation of Partial Exemptions

Sec. 11.46.  COMPILATION OF PARTIAL EXEMPTIONS.  Each year the chief appraiser shall compile and make available to the public a list showing for each taxing unit in the district the number of each kind of partial exemption allowed in that tax year and the total assessed value of each taxing unit that is exempted by each kind of partial exemption.
Acts 1979, 66th Leg., p. 2246, ch. 841, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 1981, 67th Leg., 1st C.S., p. 133, ch. 13, Sec. 45, eff. Jan. 1, 1982.
2023 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 11.47. Mail Survey of Residence Homesteads

Sec. 11.47.  MAIL SURVEY OF RESIDENCE HOMESTEADS.  (a)  Between December 1 and December 31 of any year, the appraisal office may mail a card to each person who was allowed, in that year, one or more residence homestead exemptions that are not required to be claimed annually.  The appraisal office shall include on the card the description of the property and the kind and amount of residence homestead exemptions allowed for the property according to the appraisal office records.
(b)  The appraisal office shall include on each card mailed as authorized by this section a direction to the postal authorities not to forward it to any other address and to return it to the appraisal office if the addressee is no longer at the address to which the card was mailed.
(c)  The appraisal office shall investigate each residence homestead exemption allowed a person whose card is returned undelivered.
Added by Acts 1981, 67th Leg., 1st C.S., p. 133, ch. 13, Sec. 46, eff. Jan. 1, 1982.
2023 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 11.48. Confidential Information

Sec. 11.48.  CONFIDENTIAL INFORMATION.  (a)  A driver's license number, personal identification certificate number, or social security account number provided in an application for an exemption filed with a chief appraiser is confidential and not open to public inspection.  The information may not be disclosed to anyone other than an employee or agent of the appraisal district who appraises property or performs appraisal services for the appraisal district, except as authorized by Subsection (b).
(b)  Information made confidential by this section may be disclosed:
(1)  in a judicial or administrative proceeding pursuant to a lawful subpoena;
(2)  to the person who filed the application or to the person's representative authorized in writing to receive the information;
(3)  to the comptroller and the comptroller's employees authorized by the comptroller in writing to receive the information or to an assessor or a chief appraiser if requested in writing;
(4)  in a judicial or administrative proceeding relating to property taxation to which the person who filed the application is a party; or
(5)  if and to the extent the information is required to be included in a public document or record that the appraisal district is required by law to prepare or maintain.
(c)  A person who legally has access to an application for an exemption or who legally obtains the information from the application made confidential by this section commits an offense if the person knowingly:
(1)  permits inspection of the confidential information by a person not authorized by Subsection (b) to inspect the information;  or
(2)  discloses the confidential information to a person not authorized by Subsection (b) to receive the information.
(d)  An offense under Subsection (c) is a Class B misdemeanor.
Added by Acts 2003, 78th Leg., ch. 436, Sec. 1, eff. Sept. 1, 2003.
Amended by:
Acts 2015, 84th Leg., R.S., Ch. 1118 (H.B. 3532), Sec. 1, eff. September 1, 2015.