Property Tax Inquiries Call 713.290.9700

Texas Apartment Tax Credit Property Benefits if Program Cancelled

Texas Property Code 2023 Chapter 313 Subchapter E

Texas apartment tax credit assessment limits continue even if the program is cancelled.

Texas Property Tax Code
2023 Edition
Texas Comptroller of Public Accounts

The statutes available on this website are current through the 88th 2nd Called Legislative Session, 2023. The constitutional provisions found on this website are current through the amendments approved by voters in May 2022.

Return to: Texas Property Tax code Table of contents

TITLE 3. LOCAL TAXATION

SUBTITLE B. SPECIAL PROPERTY TAX PROVISIONS

CHAPTER 313. TEXAS ECONOMIC DEVELOPMENT ACT

SUBCHAPTER E.  AVAILABILITY OF TAX CREDIT AFTER PROGRAM EXPIRES OR IS REPEALED

Sec. 313.171. SAVING PROVISIONS.

(a) A limitation on appraised value approved under Subchapter B or C before the expiration of that subchapter continues in effect according to that subchapter as that subchapter existed immediately before its expiration, and that law is continued in effect for purposes of the limitation on appraised value.

(b) The repeal of Subchapter D does not affect a property owner’s entitlement to a tax credit granted under Subchapter D if the property owner qualified for the tax credit before the repeal of Subchapter D.

Added by Acts 2001, 77th Leg., ch. 1505, Sec. 1, eff. Jan. 1, 2002.

Amended by:

Acts 2013, 83rd Leg., R.S., Ch. 1304 (H.B. 3390), Sec. 19, eff. January 1, 2014.

Return to: Texas Property Tax code Table of contents

Property Tax Protection Program Benefits