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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...
Section 11.02. Intangible Personal Property - Sec. 11.02. INTANGIBLE PERSONAL PROPERTY. (a) Except as provided by...
Subchapter B. Exemptions
Section 11.11. Public Property - Sec. 11.11. PUBLIC PROPERTY. (a) Except as provided by Subsections...
Section 11.111. Public Property Used to Provide Transitional Housing for Indigent Persons - Sec. 11.111. PUBLIC PROPERTY USED TO PROVIDE TRANSITIONAL HOUSING FOR...
Section 11.12. Federal Exemptions - Sec. 11.12. FEDERAL EXEMPTIONS. Property exempt from ad valorem taxation...
Section 11.13. Residence Homestead - Sec. 11.13. RESIDENCE HOMESTEAD. (a) A family or single adult...
Section 11.131. Residence Homestead of 100 Percent or Totally Disabled Veteran - Sec. 11.131. RESIDENCE HOMESTEAD OF 100 PERCENT OR TOTALLY DISABLED...
Section 11.132. Donated Residence Homestead of Partially Disabled Veteran - Sec. 11.132. DONATED RESIDENCE HOMESTEAD OF PARTIALLY DISABLED VETERAN. (a)...
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...
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...
Section 11.135. Continuation of Residence Homestead Exemption While Replacement Structure Is Constructed; Sale of Property - Sec. 11.135. CONTINUATION OF RESIDENCE HOMESTEAD EXEMPTION WHILE REPLACEMENT STRUCTURE...
Section 11.14. Tangible Personal Property Not Producing Income - Sec. 11.14. TANGIBLE PERSONAL PROPERTY NOT PRODUCING INCOME. (a) A...
Section 11.141. Precious Metal Held in Precious Metal Depository - Sec. 11.141. PRECIOUS METAL HELD IN PRECIOUS METAL DEPOSITORY. (a)...
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...
Section 11.146. Mineral Interest Having Value of Less Than $500 - Sec. 11.146. MINERAL INTEREST HAVING VALUE OF LESS THAN $500....
Section 11.15. Family Supplies - Sec. 11.15. FAMILY SUPPLIES. A family is entitled to an...
Section 11.16. Farm Products - Sec. 11.16. FARM PRODUCTS. (a) A producer is entitled to...
Section 11.161. Implements of Husbandry - Sec. 11.161. IMPLEMENTS OF HUSBANDRY. (a) Machinery and equipment items...
Section 11.17. Cemeteries - Sec. 11.17. CEMETERIES. A person is entitled to an exemption...
Section 11.18. Charitable Organizations - Sec. 11.18. CHARITABLE ORGANIZATIONS. (a) An organization that qualifies as...
Section 11.1801. Charity Care and Community Benefits Requirements for Charitable Hospital - Sec. 11.1801. CHARITY CARE AND COMMUNITY BENEFITS REQUIREMENTS FOR CHARITABLE...
Section 11.181. Charitable Organizations Improving Property for Low-Income Housing - Sec. 11.181. CHARITABLE ORGANIZATIONS IMPROVING PROPERTY FOR LOW-INCOME HOUSING. (a)...
Section 11.182. Community Housing Development Organizations Improving Property for Low-Income and Moderate-Income Housing: Property Previously Exempt - Sec. 11.182. COMMUNITY HOUSING DEVELOPMENT ORGANIZATIONS IMPROVING PROPERTY FOR LOW-INCOME...
Section 11.1825. Organizations Constructing or Rehabilitating Low-Income Housing: Property Not Previously Exempt - Sec. 11.1825. ORGANIZATIONS CONSTRUCTING OR REHABILITATING LOW-INCOME HOUSING: PROPERTY NOT...
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...
Section 11.1827. Community Land Trust - Sec. 11.1827. COMMUNITY LAND TRUST. (a) In this section, "community...
Section 11.183. Association Providing Assistance to Ambulatory Health Care Centers - Sec. 11.183. ASSOCIATION PROVIDING ASSISTANCE TO AMBULATORY HEALTH CARE CENTERS....
Section 11.184. Organizations Engaged Primarily in Performing Charitable Functions - Sec. 11.184. ORGANIZATIONS ENGAGED PRIMARILY IN PERFORMING CHARITABLE FUNCTIONS. (a)...
Section 11.185. Colonia Model Subdivision Program - Sec. 11.185. COLONIA MODEL SUBDIVISION PROGRAM. (a) An organization is...
Section 11.19. Youth Spiritual, Mental, and Physical Development Associations - Sec. 11.19. YOUTH SPIRITUAL, MENTAL, AND PHYSICAL DEVELOPMENT ASSOCIATIONS. (a)...
Section 11.20. Religious Organizations - Sec. 11.20. RELIGIOUS ORGANIZATIONS. (a) An organization that qualifies as...
Section 11.201. Additional Tax on Sale of Certain Religious Organization Property - Sec. 11.201. ADDITIONAL TAX ON SALE OF CERTAIN RELIGIOUS ORGANIZATION...
Section 11.21. Schools - Sec. 11.21. SCHOOLS. (a) A person is entitled to an...
Section 11.211. Real Property Leased to Certain Schools - Sec. 11.211. REAL PROPERTY LEASED TO CERTAIN SCHOOLS. The portion...
Section 11.22. Disabled Veterans - Sec. 11.22. DISABLED VETERANS. (a) A disabled veteran is entitled...
Section 11.23. Miscellaneous Exemptions - Sec. 11.23. MISCELLANEOUS EXEMPTIONS. (a) Veteran's Organizations. A nonprofit organization...
Section 11.231. Nonprofit Community Business Organization Providing Economic Development Services to Local Community - Sec. 11.231. NONPROFIT COMMUNITY BUSINESS ORGANIZATION PROVIDING ECONOMIC DEVELOPMENT SERVICES...
Section 11.24. Historic Sites - Sec. 11.24. HISTORIC SITES. (a) The governing body of a...
Section 11.25. Marine Cargo Containers Used Exclusively in International Commerce - Sec. 11.25. MARINE CARGO CONTAINERS USED EXCLUSIVELY IN INTERNATIONAL COMMERCE....
Section 11.251. Tangible Personal Property Exempt - Sec. 11.251. TANGIBLE PERSONAL PROPERTY EXEMPT. (a) In this section,...
Section 11.252. Motor Vehicles Leased for Use Other Than Production of Income - Sec. 11.252. MOTOR VEHICLES LEASED FOR USE OTHER THAN PRODUCTION...
Section 11.253. Tangible Personal Property in Transit - Sec. 11.253. TANGIBLE PERSONAL PROPERTY IN TRANSIT. (a) In this...
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...
Section 11.26. Limitation of School Tax on Homesteads of Elderly or Disabled - Sec. 11.26. LIMITATION OF SCHOOL TAX ON HOMESTEADS OF ELDERLY...
Section 11.261. Limitation of County, Municipal, or Junior College District Tax on Homesteads of Disabled and Elderly - Sec. 11.261. LIMITATION OF COUNTY, MUNICIPAL, OR JUNIOR COLLEGE DISTRICT...
Section 11.27. Solar and Wind-Powered Energy Devices - Sec. 11.27. SOLAR AND WIND-POWERED ENERGY DEVICES. (a) A person...
Section 11.271. Offshore Drilling Equipment Not in Use - Sec. 11.271. OFFSHORE DRILLING EQUIPMENT NOT IN USE. (a) In...
Section 11.28. Property Exempted From City Taxation by Agreement - Sec. 11.28. PROPERTY EXEMPTED FROM CITY TAXATION BY AGREEMENT. The...
Section 11.29. Intracoastal Waterway Dredge Disposal Site - Sec. 11.29. INTRACOASTAL WATERWAY DREDGE DISPOSAL SITE. (a) A person...
Section 11.30. Nonprofit Water Supply or Wastewater Service Corporation - Sec. 11.30. NONPROFIT WATER SUPPLY OR WASTEWATER SERVICE CORPORATION. (a)...
Section 11.31. Pollution Control Property - Sec. 11.31. POLLUTION CONTROL PROPERTY. (a) A person is entitled...
Section 11.311. Landfill-Generated Gas Conversion Facilities - Sec. 11.311. LANDFILL-GENERATED GAS CONVERSION FACILITIES. (a) Repealed by Acts...
Section 11.315. Energy Storage System in Nonattainment Area - Sec. 11.315. ENERGY STORAGE SYSTEM IN NONATTAINMENT AREA. (a) In...
Section 11.32. Certain Water Conservation Initiatives - Sec. 11.32. CERTAIN WATER CONSERVATION INITIATIVES. The governing body of...
Section 11.33. Raw Cocoa and Green Coffee Held in Harris County - Sec. 11.33. RAW COCOA AND GREEN COFFEE HELD IN HARRIS...
Section 11.34. Limitation of Taxes on Real Property in Designated Areas of Certain Municipalities - Sec. 11.34. LIMITATION OF TAXES ON REAL PROPERTY IN DESIGNATED...
Section 11.35. Temporary Exemption for Qualified Property Damaged by Disaster - Sec. 11.35. TEMPORARY EXEMPTION FOR QUALIFIED PROPERTY DAMAGED BY DISASTER....
Subchapter C. Administration of Exemptions
Section 11.41. Partial Ownership of Exempt Property - Sec. 11.41. PARTIAL OWNERSHIP OF EXEMPT PROPERTY. (a) If a...
Section 11.42. Exemption Qualification Date - Sec. 11.42. EXEMPTION QUALIFICATION DATE. (a) Except as provided by...
Section 11.421. Qualification of Religious Organization - Sec. 11.421. QUALIFICATION OF RELIGIOUS ORGANIZATION. (a) If the chief...
Section 11.422. Qualifications of a School - Sec. 11.422. QUALIFICATIONS OF A SCHOOL. (a) If the chief...
Section 11.423. Qualification of Charitable Organization or Youth Association - Sec. 11.423. QUALIFICATION OF CHARITABLE ORGANIZATION OR YOUTH ASSOCIATION. (a)...
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,...
Section 11.43. Application for Exemption - Sec. 11.43. APPLICATION FOR EXEMPTION. (a) To receive an exemption,...
Section 11.431. Late Application for Homestead Exemption - Sec. 11.431. LATE APPLICATION FOR HOMESTEAD EXEMPTION. (a) Except as...
Section 11.432. Homestead Exemption for Manufactured Home - Sec. 11.432. HOMESTEAD EXEMPTION FOR MANUFACTURED HOME. (a) Except as...
Section 11.433. Late Application for Religious Organization Exemption - Sec. 11.433. LATE APPLICATION FOR RELIGIOUS ORGANIZATION EXEMPTION. (a) The...
Section 11.434. Late Application for a School Exemption - Sec. 11.434. LATE APPLICATION FOR A SCHOOL EXEMPTION. (a) The...
Section 11.435. Late Application for Charitable Organization Exemption - Sec. 11.435. LATE APPLICATION FOR CHARITABLE ORGANIZATION EXEMPTION. (a) The...
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...
Section 11.437. Exemption for Cotton Stored in Warehouse - Sec. 11.437. EXEMPTION FOR COTTON STORED IN WAREHOUSE. (a) A...
Section 11.438. Late Application for Veteran's Organization Exemption - Sec. 11.438. LATE APPLICATION FOR VETERAN'S ORGANIZATION EXEMPTION. (a) The...
Section 11.439. Late Applications for Disabled Veterans Exemptions - Sec. 11.439. LATE APPLICATIONS FOR DISABLED VETERANS EXEMPTIONS. (a) The...
Section 11.4391. Late Application for Freeport Exemption - Sec. 11.4391. LATE APPLICATION FOR FREEPORT EXEMPTION. (a) The chief...
Section 11.44. Notice of Application Requirements - Sec. 11.44. NOTICE OF APPLICATION REQUIREMENTS. (a) Before February 1...
Section 11.45. Action on Exemption Applications - Sec. 11.45. ACTION ON EXEMPTION APPLICATIONS. (a) The chief appraiser...
Section 11.46. Compilation of Partial Exemptions - Sec. 11.46. COMPILATION OF PARTIAL EXEMPTIONS. Each year the chief...
Section 11.47. Mail Survey of Residence Homesteads - Sec. 11.47. MAIL SURVEY OF RESIDENCE HOMESTEADS. (a) Between December...
Section 11.48. Confidential Information - Sec. 11.48. CONFIDENTIAL INFORMATION. (a) A driver's license number, personal...
Section 11.49. Legal Title Not Affected - Sec. 11.49. LEGAL TITLE NOT AFFECTED. (a) The grant or...
Section 11.50. Provision of Names of Individuals Receiving Residence Homestead Exemption to Another Chief Appraiser - Sec. 11.50. PROVISION OF NAMES OF INDIVIDUALS RECEIVING RESIDENCE HOMESTEAD...