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Texas Property Tax Code 2017 Chapter 11 Subchapter C

Texas Property Tax Code
2017 Edition
Texas Comptroller of Public Accounts

The Texas Property Tax Code available on this website are current through the Regular Session of the 84th Legislature, June 2017. The Texas Constitution is current through the amendments approved by voters in November 2015.

Return to: Texas Property Tax code Table of contents

TITLE 1. PROPERTY TAX CODE

SUBTITLE C. TAXABLE PROPERTY AND EXEMPTIONS

CHAPTER 11. TAXABLE PROPERTY AND EXEMPTIONS

SUBCHAPTER C. ADMINISTRATION OF EXEMPTIONS

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.

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.

Sec. 11.42.  EXEMPTION QUALIFICATION DATE.  (a)  Except as provided by Subsections (b) and (c) and by Sections 11.421, 11.422, 11.434, 11.435, and 11.436, eligibility for and amount of an exemption authorized by this chapter for any tax year are determined by a claimant’s qualifications on January 1.  A person who does not qualify for an exemption on January 1 of any year may not receive the exemption that year.

(b)  An exemption authorized by Section 11.11 is effective immediately on qualification for the exemption.

(c)  An exemption authorized by Section 11.13(c) or (d), 11.132, or 11.133 is effective as of January 1 of the tax year in which the person qualifies for the exemption and applies to the entire tax year.

(d)  A person who acquires property after January 1 of a tax year may receive an exemption authorized by Section 11.17, 11.18, 11.19, 11.20, 11.21, 11.23, 11.231, or 11.30 for the applicable portion of that tax year immediately on qualification for the exemption.

(e)  A person who qualifies for an exemption under Section 11.131 after January 1 of a tax year may receive the exemption for the applicable portion of that tax year immediately on qualification for the exemption.

Acts 1979, 66th Leg., p. 2245, ch. 841, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 1987, 70th Leg., ch. 640, Sec. 2, eff. Aug. 31, 1987;  Acts 1991, 72nd Leg., ch. 836, Sec. 6.1, eff. Sept. 1, 1991;  Acts 1993, 73rd Leg., ch. 345, Sec. 2, eff. Jan. 1, 1994;  Acts 1997, 75th Leg., ch. 1039, Sec. 16, eff. Jan. 1, 1998;  Acts 1997, 75th Leg., ch. 1059, Sec. 1, eff. June 19, 1997;  Acts 1997, 75th Leg., ch. 1155, Sec. 1, eff. Jan. 1, 1998;  Acts 1999, 76th Leg., ch. 1481, Sec. 3, eff. Jan. 1, 2000;  Acts 2003, 78th Leg., ch. 411, Sec. 3, eff. Jan. 1, 2004.

Amended by:

Acts 2009, 81st Leg., R.S., Ch. 1417 (H.B. 770), Sec. 6, eff. January 1, 2010.

Acts 2011, 82nd Leg., R.S., Ch. 597 (S.B. 201), Sec. 1, eff. January 1, 2012.

Acts 2013, 83rd Leg., R.S., Ch. 122 (H.B. 97), Sec. 2, eff. January 1, 2014.

Acts 2013, 83rd Leg., R.S., Ch. 138 (S.B. 163), Sec. 2, eff. January 1, 2014.

Acts 2015, 84th Leg., R.S., Ch. 1236 (S.B. 1296), Sec. 21.002(25), eff. September 1, 2015.

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.

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.

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.

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.

Sec. 11.43.  APPLICATION FOR EXEMPTION.  (a)  To receive an exemption, a person claiming the exemption, other than an exemption authorized by Section 11.11, 11.12, 11.14, 11.145, 11.146, 11.15, 11.16, 11.161, or 11.25 of this code, must apply for the exemption.  To apply for an exemption, a person must file an exemption application form with the chief appraiser for each appraisal district in which the property subject to the claimed exemption has situs.

(b)  Except as provided by Subsection (c) and by Sections 11.184 and 11.437, a person required to apply for an exemption must apply each year the person claims entitlement to the exemption.

(c)  An exemption provided by Section 11.13, 11.131, 11.132, 11.133, 11.17, 11.18, 11.182, 11.1827, 11.183, 11.19, 11.20, 11.21, 11.22, 11.23(a), (h), (j), (j-1), or (m), 11.231, 11.254, 11.27, 11.271, 11.29, 11.30, 11.31, or 11.315, once allowed, need not be claimed in subsequent years, and except as otherwise provided by Subsection (e), the exemption applies to the property until it changes ownership or the person’s qualification for the exemption changes.  However, the chief appraiser may require a person allowed one of the exemptions in a prior year to file a new application to confirm the person’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 previously allowed the exemption.  If the person previously allowed the exemption is 65 years of age or older, the chief appraiser may not cancel the exemption due to the person’s failure to file the new application unless the chief appraiser complies with the requirements of Subsection (q), if applicable.

(d)  To receive an exemption the eligibility for which is determined by the claimant’s qualifications on January 1 of the tax year, a person required to claim an exemption must file a completed exemption application form before May 1 and must furnish the information required by the form.  A person who after January 1 of a tax year acquires property that qualifies for an exemption covered by Section 11.42(d) must apply for the exemption for the applicable portion of that tax year before the first anniversary of the date the person acquires the property.  For good cause shown the chief appraiser may extend the deadline for filing an exemption application by written order for a single period not to exceed 60 days.

(e)  Except as provided by Section 11.422, 11.431, 11.433, 11.434, 11.435, or 11.439, or 11.4391, if a person required to apply for an exemption in a given year fails to file timely a completed application form, the person may not receive the exemption for that year.

(f)  The comptroller, in prescribing the contents of the application form for each kind of exemption, shall ensure that the form requires an applicant to furnish the information necessary to determine the validity of the exemption claim.  The form must require an applicant to provide the applicant’s name and driver’s license number, personal identification certificate number, or social security account number.  If the applicant is a charitable organization with a federal tax identification number, the form must allow the applicant to provide the organization’s federal tax identification number in lieu of a driver’s license number, personal identification certificate number, or social security account number.  The comptroller shall include on the forms a notice of the penalties prescribed by Section 37.10, Penal Code, for making or filing an application containing a false statement.  The comptroller shall include, on application forms for exemptions that do not have to be claimed annually, a statement explaining that the application need not be made annually and that if the exemption is allowed, the applicant has a duty to notify the chief appraiser when the applicant’s entitlement to the exemption ends.  In this subsection:

(1)  “Driver’s license” has the meaning assigned that term by Section 521.001, Transportation Code.

(2)  “Personal identification certificate” means a certificate issued by the Department of Public Safety under Subchapter E, Chapter 521, Transportation Code.

(g)  A person who receives an exemption that is not required to be claimed annually shall notify the appraisal office in writing before May 1 after his entitlement to the exemption ends.

(h)  If the chief appraiser learns of any reason indicating that an exemption previously allowed should be canceled, the chief appraiser shall investigate. Subject to Subsection (q), if the chief appraiser determines that the property should not be exempt, the chief appraiser shall cancel the exemption and deliver written notice of the cancellation within five days after the date the exemption is canceled.

(i)  If the chief appraiser discovers that an exemption that is not required to be claimed annually has been erroneously allowed in any one of the five preceding years, the chief appraiser shall add the property or appraised value that was erroneously exempted for each year to the appraisal roll as provided by Section 25.21 of this code for other property that escapes taxation.  If an exemption that was erroneously allowed did not apply to all taxing units in which the property was located, the chief appraiser shall note on the appraisal records, for each prior year, the taxing units that gave the exemption and are entitled to impose taxes on the property or value that escaped taxation.

(j)  In addition to the items required by Subsection (f), an application for a residence homestead exemption prescribed by the comptroller and authorized by Section 11.13 must:

(1)  list each owner of the residence homestead and the interest of each owner;

(2)  state that the applicant does not claim an exemption under that section on another residence homestead in this state or claim a residence homestead exemption on a residence homestead outside this state;

(3)  state that each fact contained in the application is true;

(4)  include a copy of the applicant’s driver’s license or state-issued personal identification certificate unless the applicant:

(A)  is a resident of a facility that provides services related to health, infirmity, or aging; or

(B)  is certified for participation in the address confidentiality program administered by the attorney general under Subchapter C, Chapter 56, Code of Criminal Procedure;

(5)  state that the applicant has read and understands the notice of the penalties required by Subsection (f); and

(6)  be signed by the applicant.

(k)  A person who qualifies for an exemption authorized by Section 11.13(c) or (d) or 11.132 must apply for the exemption no later than the first anniversary of the date the person qualified for the exemption.

(l)  The form for an application under Section 11.13 must include a space for the applicant to state the applicant’s date of birth.  Failure to provide the date of birth does not affect the applicant’s eligibility for an exemption under that section, other than an exemption under Section 11.13(c) or (d) for an individual 65 years of age or older.

(m)  Notwithstanding Subsections (a) and (k), a person who receives an exemption under Section 11.13, other than an exemption under Section 11.13(c) or (d) for an individual 65 years of age or older, in a tax year is entitled to receive an exemption under Section 11.13(c) or (d) for an individual 65 years of age or older in the next tax year on the same property without applying for the exemption if the person becomes 65 years of age in that next year as shown by:

(1)  information in the records of the appraisal district that was provided to the appraisal district by the individual in an application for an exemption under Section 11.13 on the property or in correspondence relating to the property; or

(2)  the information provided by the Texas Department of Public Safety to the appraisal district under Section 521.049, Transportation Code.

(m-1)  Subsection (m) does not apply if the chief appraiser determines that the individual is no longer entitled to any exemption under Section 11.13 on the property.

(n)  Except as provided by Subsection (p), a chief appraiser may not allow an applicant an exemption provided by Section 11.13 if the applicant is required under Subsection (j) to provide a copy of the applicant’s driver’s license or state-issued personal identification certificate unless  the address listed on the driver’s license or state-issued personal identification certificate provided by the applicant corresponds to the address of the property for which the exemption is claimed.

(o)  The application form for an exemption authorized by Section 11.13 must require an applicant for an exemption under Subsection (c) or (d) of that section who is not specifically identified on a deed or other appropriate instrument recorded in the applicable real property records as an owner of the residence homestead to provide an affidavit or other compelling evidence establishing the applicant’s ownership of an interest in the homestead.

(p)  A chief appraiser may waive the requirement provided by Subsection (n) that the address of the property for which the exemption is claimed correspond to the address listed on the driver’s license or state-issued personal identification certificate provided by the applicant under Subsection (j) if the applicant:

(1)  is an active duty member of the armed services of the United States or the spouse of an active duty member and the applicant includes with the application a copy of the applicant’s or spouse’s military identification card and a copy of a utility bill for the property subject to the claimed exemption in the applicant’s or spouse’s name; or

(2)  holds a driver’s license issued under Section 521.121(c) or 521.1211, Transportation Code, and includes with the application a copy of the application for that license provided to the Texas Department of Transportation.

(q)  A chief appraiser may not cancel an exemption under Section 11.13 that is received by an individual who is 65 years of age or older without first providing written notice of the cancellation to the individual receiving the exemption.  The notice must include a form on which the individual may indicate whether the individual is qualified to receive the exemption and a self-addressed postage prepaid envelope with instructions for returning the form to the chief appraiser. The chief appraiser shall consider the individual’s response on the form in determining whether to continue to allow the exemption. If the chief appraiser does not receive a response on or before the 60th day after the date the notice is mailed, the chief appraiser may cancel the exemption on or after the 30th day after the expiration of the 60-day period, but only after making a reasonable effort to locate the individual and determine whether the individual is qualified to receive the exemption. For purposes of this subsection, sending an additional notice of cancellation that includes, in bold font equal to or greater in size than the surrounding text, the date on which the chief appraiser is authorized to cancel the exemption to the individual receiving the exemption immediately after the expiration of the 60-day period by first class mail in an envelope on which is written, in all capital letters, “RETURN SERVICE REQUESTED,” or another appropriate statement directing the United States Postal Service to return the notice if it is not deliverable as addressed, or providing the additional notice in another manner that the chief appraiser determines is appropriate, constitutes a reasonable effort on the part of the chief appraiser. This subsection does not apply to an exemption under Section 11.13(c) or (d) for an individual 65 years of age or older that is canceled because the chief appraiser determines that the individual receiving the exemption no longer owns the property subject to the exemption.

Acts 1979, 66th Leg., p. 2245, ch. 841, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 1981, 67th Leg., 1st C.S., p. 131, ch. 13, Sec. 40, 41, eff. Jan. 1, 1982;  Acts 1983, 68th Leg., p. 3442, ch. 574, Sec. 1, eff. Jan. 1, 1984;  Acts 1983, 68th Leg., p. 4823, ch. 851, Sec. 8, eff. Aug. 29, 1983;  Acts 1987, 70th Leg., ch. 428, Sec. 2, eff. Jan. 1, 1988;  Acts 1987, 70th Leg., ch. 791, Sec. 1, eff. Jan. 1, 1988;  Acts 1989, 71st Leg., ch. 76, Sec. 2, eff. Jan. 1, 1990;  Acts 1990, 71st Leg., 6th C.S., ch. 8, Sec. 2, eff. Sept. 6, 1990;  Acts 1991, 72nd Leg., ch. 306, Sec. 2, eff. Jan. 1, 1992;  Acts 1991, 72nd Leg., ch. 836, Sec. 6.5, eff. Sept. 1, 1991;  Acts 1991, 72nd Leg., 2nd C.S., ch. 6, Sec. 12, eff. Sept. 1, 1991;  Acts 1993, 73rd Leg., ch. 198, Sec. 3, eff. Sept. 1, 1993;  Acts 1993, 73rd Leg., ch. 285, Sec. 2, eff. Jan. 1, 1994;  Acts 1993, 73rd Leg., ch. 779, Sec. 2, eff. Jan. 1, 1994;  Acts 1995, 74th Leg., ch. 296, Sec. 2, eff. Jan. 1, 1996;  Acts 1995, 74th Leg., ch. 381, Sec. 1, eff. Jan. 1, 1996;  Acts 1997, 75th Leg., ch. 194, Sec. 3, eff. Jan. 1, 1998;  Acts 1997, 75th Leg., ch. 726, Sec. 2, eff. Sept. 1, 1997;  Acts 1997, 75th Leg., ch. 1039, Sec. 19, eff. Jan. 1, 1998;  Acts 1997, 75th Leg., ch. 1059, Sec. 4, eff. June 19, 1997;  Acts 1997, 75th Leg., ch. 1155, Sec. 2, eff. Jan. 1, 1998;  Acts 1999, 76th Leg., ch. 62, Sec. 16.02, 16.03, eff. Sept. 1, 1999;  Acts 1999, 76th Leg., ch. 675, Sec. 2, eff. Jan. 1, 2000;  Acts 1999, 76th Leg., ch. 1481, Sec. 4, 5, eff. Jan. 1, 2000;  Acts 2001, 77th Leg., ch. 125, Sec. 2, eff. Sept. 1, 2001;  Acts 2001, 77th Leg., ch. 213, Sec. 1, eff. Sept. 1, 2001;  Acts 2001, 77th Leg., ch. 842, Sec. 1, eff. June 14, 2001;  Acts 2001, 77th Leg., ch. 1040, Sec. 2, eff. Sept. 1, 2001;  Acts 2001, 77th Leg., ch. 1420, Sec. 18.004, eff. Sept. 1, 2001;  Acts 2003, 78th Leg., ch. 407, Sec. 1, eff. Jan. 1, 2004;  Acts 2003, 78th Leg., ch. 411, Sec. 4, eff. Jan. 1, 2004;  Acts 2003, 78th Leg., ch. 1275, Sec. 3(39), eff. Sept. 1, 2003;  Acts 2003, 78th Leg., ch. 1276, Sec. 15.001(a), eff. Sept. 1, 2003;  Acts 2003, 78th Leg., 3rd C.S., ch. 3, Sec. 20.02, eff. Jan. 11, 2004.

Amended by:

Acts 2005, 79th Leg., Ch. 1126 (H.B. 2491), Sec. 3, eff. September 1, 2005.

Acts 2007, 80th Leg., R.S., Ch. 766 (H.B. 3514), Sec. 2, eff. June 15, 2007.

Acts 2009, 81st Leg., R.S., Ch. 706 (H.B. 2814), Sec. 1, eff. January 1, 2010.

Acts 2009, 81st Leg., R.S., Ch. 1405 (H.B. 3613), Sec. 1(c), eff. June 19, 2009.

Acts 2009, 81st Leg., R.S., Ch. 1417 (H.B. 770), Sec. 7, eff. January 1, 2010.

Acts 2011, 82nd Leg., R.S., Ch. 221 (H.B. 252), Sec. 1, eff. September 1, 2011.

Acts 2011, 82nd Leg., R.S., Ch. 383 (S.B. 402), Sec. 3, eff. January 1, 2012.

Acts 2011, 82nd Leg., R.S., Ch. 712 (H.B. 645), Sec. 1, eff. September 1, 2011.

Acts 2013, 83rd Leg., R.S., Ch. 122 (H.B. 97), Sec. 3, eff. January 1, 2014.

Acts 2013, 83rd Leg., R.S., Ch. 138 (S.B. 163), Sec. 3, eff. January 1, 2014.

Acts 2013, 83rd Leg., R.S., Ch. 298 (H.B. 1287), Sec. 1, eff. September 1, 2013.

Acts 2013, 83rd Leg., R.S., Ch. 942 (H.B. 1712), Sec. 2, eff. June 14, 2013.

Acts 2013, 83rd Leg., R.S., Ch. 1030 (H.B. 2712), Sec. 2, eff. January 1, 2014.

Acts 2015, 84th Leg., R.S., Ch. 373 (S.B. 918), Sec. 1, eff. January 1, 2016.

Acts 2015, 84th Leg., R.S., Ch. 390 (H.B. 706), Sec. 1, eff. January 1, 2016.

Acts 2015, 84th Leg., R.S., Ch. 531 (H.B. 1463), Sec. 2, eff. September 1, 2015.

Acts 2015, 84th Leg., R.S., Ch. 1119 (H.B. 3623), Sec. 2, eff. January 1, 2016.

Acts 2015, 84th Leg., R.S., Ch. 1236 (S.B. 1296), Sec. 21.002(26), eff. September 1, 2015.

Sec. 11.431.  LATE APPLICATION FOR HOMESTEAD EXEMPTION.  (a)  The chief appraiser shall accept and approve or deny an application for a residence homestead exemption, including an exemption under Section 11.131 or 11.132 for the residence homestead of a disabled veteran or the surviving spouse of a disabled veteran or an exemption under Section 11.133 for the residence homestead of the surviving spouse of a member of the armed services of the United States who is killed in action, after the deadline for filing it has passed if it is filed not later than one year 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.  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 the amount of tax imposed on the exempted amount.  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.

Sec. 11.432.  HOMESTEAD EXEMPTION FOR MANUFACTURED HOME.  (a)  Except as provided by Subsection (a-1), for a manufactured home to qualify as a residence homestead under Section 11.13, the application for exemption required by Section 11.43 must be accompanied by:

(1)  a copy of the statement of ownership and location for the manufactured home issued by the manufactured housing division of the Texas Department of Housing and Community Affairs under Section 1201.207, Occupations Code, showing that the individual applying for the exemption is the owner of the manufactured home;

(2)  a copy of the purchase contract or payment receipt showing that the applicant is the purchaser of the manufactured home; or

(3)  a sworn affidavit by the applicant stating that:

(A)  the applicant is the owner of the manufactured home;

(B)  the seller of the manufactured home did not provide the applicant with a purchase contract; and

(C)  the applicant could not locate the seller after making a good faith effort.

(a-1)  An appraisal district may rely upon the computer records of the Texas Department of Housing and Community Affairs to verify an applicant’s ownership of a manufactured home.  An applicant is not required to submit an accompanying document described by Subsection (a) if the appraisal district verifies the applicant’s ownership under this subsection.

(b)  The land on which a manufactured home is located qualifies as a residence homestead under Section 11.13 only if:

(1)  the land is owned by one or more individuals, including the applicant;

(2)  the applicant occupies the manufactured home as the applicant’s principal residence; and

(3)  the applicant demonstrates ownership of the manufactured home under Subsection (a) or the appraisal district determines the applicant’s ownership under Subsection (a-1).

(c)  The owner of land that qualifies as a residence homestead under this section is entitled to obtain the homestead exemptions provided by Section 11.13 and any other benefit granted under this title to the owner of a residence homestead regardless of whether the applicant has elected to treat the manufactured home as real property or personal property and regardless of whether the manufactured home is listed on the tax rolls with the real property to which it is attached or listed on the tax rolls separately.

(d)  In this section, “manufactured home” has the meaning assigned by Section 1201.003, Occupations Code.

Added by Acts 1985, 69th Leg., ch. 846, Sec. 14, eff. Sept. 1, 1985.  Amended by Acts 1989, 71st Leg., ch. 1039, Sec. 4.02, eff. Sept. 1, 1989;  Acts 1993, 73rd Leg., ch. 274, Sec. 12, eff. Aug. 30, 1993;  Acts 2003, 78th Leg., ch. 338, Sec. 44, eff. Jan. 1, 2004.

Amended by:

Acts 2007, 80th Leg., R.S., Ch. 863 (H.B. 1460), Sec. 70, eff. January 1, 2008.

Acts 2011, 82nd Leg., R.S., Ch. 221 (H.B. 252), Sec. 2(a), eff. January 1, 2012.

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.

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.

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.

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.

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.

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.

Sec. 11.439.  LATE APPLICATION FOR DISABLED VETERANS EXEMPTION.  (a)  The chief appraiser shall accept and approve or deny an application for an exemption under Section 11.22 after the filing deadline provided by Section 11.43 if the application is filed not later than one year 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.  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 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.  No additional interest is due on the amount refunded.

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.

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 before the date the appraisal review board approves the appraisal records.

(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.

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.

Sec. 11.45.  ACTION ON EXEMPTION APPLICATIONS.  (a)  The chief appraiser shall determine separately each applicant’s right to an exemption.  After considering the application and all relevant information, the chief appraiser shall, as the law and facts warrant:

(1)  approve the application and allow the exemption;

(2)  modify the exemption applied for and allow the exemption as modified;

(3)  disapprove the application and request additional information from the applicant in support of the claim;  or

(4)  deny the application.

(b)  If the chief appraiser requests additional information from an applicant, the applicant must furnish it within 30 days after the date of the request or the application is denied.  However, for good cause shown the chief appraiser may extend the deadline for furnishing the information by written order for a single period not to exceed 15 days.

(c)  The chief appraiser shall determine the validity of each application for exemption filed with him before he submits the appraisal records for review and determination of protests as provided by Chapter 41 of this code.

(d)  If the chief appraiser modifies or denies an exemption, he shall deliver a written notice of the modification or denial to the applicant within five days after the date he makes the determination.  He shall include with the notice a brief explanation of the procedures for protesting his action.

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. 44, eff. Jan. 1, 1982.

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.

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.

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.

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