Texas Statutes
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.

Structure Texas Statutes

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 11.11. Public Property

Section 11.111. Public Property Used to Provide Transitional Housing for Indigent Persons

Section 11.12. Federal Exemptions

Section 11.13. Residence Homestead

Section 11.131. Residence Homestead of 100 Percent or Totally Disabled Veteran

Section 11.132. Donated Residence Homestead of Partially Disabled Veteran

Section 11.133. Residence Homestead of Surviving Spouse of Member of Armed Services Killed in Line of Duty

Section 11.134. Residence Homestead of Surviving Spouse of First Responder Killed in Line of Duty

Section 11.135. Continuation of Residence Homestead Exemption While Replacement Structure Is Constructed; Sale of Property

Section 11.14. Tangible Personal Property Not Producing Income

Section 11.141. Precious Metal Held in Precious Metal Depository

Section 11.145. Income-Producing Tangible Personal Property Having Value of Less Than $2,500

Section 11.146. Mineral Interest Having Value of Less Than $500

Section 11.15. Family Supplies

Section 11.16. Farm Products

Section 11.161. Implements of Husbandry

Section 11.17. Cemeteries

Section 11.18. Charitable Organizations

Section 11.1801. Charity Care and Community Benefits Requirements for Charitable Hospital

Section 11.181. Charitable Organizations Improving Property for Low-Income Housing

Section 11.182. Community Housing Development Organizations Improving Property for Low-Income and Moderate-Income Housing: Property Previously Exempt

Section 11.1825. Organizations Constructing or Rehabilitating Low-Income Housing: Property Not Previously Exempt

Section 11.1826. Monitoring of Compliance With Low-Income and Moderate-Income Housing Exemptions

Section 11.1827. Community Land Trust

Section 11.183. Association Providing Assistance to Ambulatory Health Care Centers

Section 11.184. Organizations Engaged Primarily in Performing Charitable Functions

Section 11.185. Colonia Model Subdivision Program

Section 11.19. Youth Spiritual, Mental, and Physical Development Associations

Section 11.20. Religious Organizations

Section 11.201. Additional Tax on Sale of Certain Religious Organization Property

Section 11.21. Schools

Section 11.211. Real Property Leased to Certain Schools

Section 11.22. Disabled Veterans

Section 11.23. Miscellaneous Exemptions

Section 11.231. Nonprofit Community Business Organization Providing Economic Development Services to Local Community

Section 11.24. Historic Sites

Section 11.25. Marine Cargo Containers Used Exclusively in International Commerce

Section 11.251. Tangible Personal Property Exempt

Section 11.252. Motor Vehicles Leased for Use Other Than Production of Income

Section 11.253. Tangible Personal Property in Transit

Section 11.254. Motor Vehicle Used for Production of Income and for Personal Activities

Section 11.26. Limitation of School Tax on Homesteads of Elderly or Disabled

Section 11.261. Limitation of County, Municipal, or Junior College District Tax on Homesteads of Disabled and Elderly

Section 11.27. Solar and Wind-Powered Energy Devices

Section 11.271. Offshore Drilling Equipment Not in Use

Section 11.28. Property Exempted From City Taxation by Agreement

Section 11.29. Intracoastal Waterway Dredge Disposal Site

Section 11.30. Nonprofit Water Supply or Wastewater Service Corporation

Section 11.31. Pollution Control Property

Section 11.311. Landfill-Generated Gas Conversion Facilities

Section 11.315. Energy Storage System in Nonattainment Area

Section 11.32. Certain Water Conservation Initiatives

Section 11.33. Raw Cocoa and Green Coffee Held in Harris County

Section 11.34. Limitation of Taxes on Real Property in Designated Areas of Certain Municipalities

Section 11.35. Temporary Exemption for Qualified Property Damaged by Disaster