(a)
Except as provided by Subsections (b) and
(c) of this section, property owned by this
state or a political subdivision of this
state is exempt from taxation if the property
is used for public purposes.
(b)
Land owned by the Permanent University Fund
is taxable for county purposes. Any notice
required by Section 25.19 of this code shall
be sent to the comptroller, and the comptroller
shall appear in behalf of the state in any
protest or appeal relating to taxation of
Permanent University Fund land.
(c)
Agricultural or grazing land owned by a county
for the benefit of public schools under Article
VII, Section 6, of the Texas Constitution
is taxable for all purposes. The county shall
pay the taxes on the land from the revenue
derived from the land. If revenue from the
land is insufficient to pay the taxes, the
county shall pay the balance from the county
general fund.
(d)
Property owned by the state that is not used
for public purposes is taxable. Property
owned by a state agency or institution is
not used for public purposes if the property
is rented or leased for compensation to a
private business enterprise to be used by
it for a purpose not related to the performance
of the duties and functions of the state
agency or institution or used to provide
private residential housing for compensation
to members of the public other than students
and employees of the state agency or institution
owning the property, unless the residential
use is secondary to its use by an educational
institution primarily for instructional purposes.
Any notice required by Section 25.19 of this
code shall be sent to the agency or institution
that owns the property, and it shall appear
in behalf of the state in any protest or
appeal related to taxation of the property.
(e)
It is provided, however, that property that
is held or dedicated for the support, maintenance,
or benefit of an institution of higher education
as defined in Chapter 61, Texas Education
Code, but is not rented or leased for compensation
to a private business enterprise to be used
by it for a purpose not related to the performance
of the duties and functions of the state
or institution or is not rented or leased
to provide private residential housing to
members of the public other than students
and employees of the state or institution
is not taxable. All oil, gas, and other mineral
interests owned by an institution of higher
education are exempt from all ad valorem
taxes. Property bequeathed to an institution
is exempt from the assessment of ad valorem
taxes from the date of the decedent's death,
unless:
(1)
the property is leased for compensation to
a private business enterprise as provided
in this subsection; or
(2)
the transfer of the property to an institution
is contested in a probate court. In this
case, ad valorem taxes shall be assessed
to the estate of the decedent until the final
determination of the disposition of the property
is made. The property is exempt from the
assessment of ad valorem taxes upon vesting
of the property in the institution.
(f)
Property of a higher education development
foundation or an alumni association that
is located on land owned by the state for
the support, maintenance, or benefit of an
institution of higher education as defined
in Chapter 61, Education Code, is exempt
from taxation if:
(1)
the foundation or organization meets the
requirements of Sections 11.18(e) and (f)
and is organized exclusively to operate programs
or perform other activities for the benefit
of institutions of higher education; and
(2)
the property is used exclusively in those
programs or activities.
(g)
For purposes of this section, an improvement
is owned by the state and is used for public
purposes if it is:
(1)
located on land owned by the Texas Department
of Corrections;
(2)
leased and used by the department; and
(3)
subject to a lease-purchase agreement providing
that legal title to the improvement passes
to the department at the end of the lease
period.
Sec.
11.111. Public Property Used to Provide
Transitional Housing for Indigent Persons.
(a)
The governing body of a taxing unit by ordinance
or order may exempt from ad valorem taxation
residential property owned by the United
States or an agency of the United States
and used to provide transitional housing
for the indigent under a program operated
or directed by the United States Department
of Housing and Urban Development.
(b)
For purposes of this section, transitional
housing for indigent individuals is housing
provided at no cost or nominal cost to an
indigent individual or family during a temporary
period in which the individual or a member
of the family participates in a job training
program, job placement program, or other
program intended to assist the individual
or family to become self-sufficient.
(c)
The exemption provided by this section applies
even if the United States or its agency leases
the property to a nonprofit organization
in return for the organization's assistance
in operating the program to provide transitional
housing, as long as the lease does not require
the nonprofit organization to pay more than
a nominal amount to lease the property.
(a)
A family or single adult is entitled to an
exemption from taxation for the county purposes
authorized in Article VIII, Section 1-a,
of the Texas Constitution of $3,000 of the
assessed value of his residence homestead.
(b)
An adult is entitled to exemption from taxation
by a school district of $5,000 of the appraised
value of his residence homestead.
(c)
In addition to the exemption provided by
Subsection (b) of this section, an adult
who is disabled or is 65 or older is entitled
to an exemption from taxation by a school
district of $10,000 of the appraised value
of his residence homestead.
(d)
In addition to the exemptions provided by
Subsections (b) and (c) of this section,
an individual who is disabled or is 65 or
older is entitled to an exemption from taxation
by a taxing unit of a portion (the amount
of which is fixed as provided by Subsection
(e) of this section) of the appraised value
of his residence homestead if the exemption
is adopted either:
(1)
by the governing body of the taxing unit;
or
(2)
by a favorable vote of a majority of the
qualified voters of the taxing unit at an
election called by the governing body of
a taxing unit, and the governing body shall
call the election on the petition of at least
20 percent of the number of qualified voters
who voted in the preceding election of the
taxing unit.
(e)
The amount of an exemption adopted as provided
by Subsection (d) of this section is $3,000
of the appraised value of the residence homestead
unless a larger amount is specified by:
(1)
the governing body authorizing the exemption
if the exemption is authorized as provided
by Subdivision (1) of Subsection (d) of this
section; or
(2)
the petition for the election if the exemption
is authorized as provided by Subdivision
(2) of Subsection (d) of this section.
(f)
Once authorized, an exemption adopted as
provided by Subsection (d) of this section
may be repealed or decreased or increased
in amount by the governing body of the taxing
unit or by the procedure authorized by Subdivision
(2) of Subsection (d) of this section. In
the case of a decrease, the amount of the
exemption may not be reduced to less than
$3,000 of the market value.
(g)
If the residence homestead exemption provided
by Subsection (d) of this section is adopted
by a county that levies a tax for the county
purposes authorized by Article VIII, Section
1-a, of the Texas Constitution, the residence
homestead exemptions provided by Subsections
(a) and (d) of this section may not be aggregated
for the county tax purposes. An individual
who is eligible for both exemptions is entitled
to take only the exemption authorized as
provided by Subsection (d) of this section
for purposes of that county tax.
(h)
Joint or community owners may not each receive
the same exemption provided by or pursuant
to this section for the same residence homestead
in the same year. An eligible disabled person
who is 65 or older may not receive both a
disabled and an elderly residence homestead
exemption but may choose either.
(i)
The assessor and collector for a taxing unit
may disregard the exemptions authorized by
Subsection (b), (c), (d), or (n) of this
section and assess and collect a tax pledged
for payment of debt without deducting the
amount of the exemption if:
(1)
prior to adoption of the exemption, the unit
pledged the taxes for the payment of a debt;
and
(2)
granting the exemption would impair the obligation
of the contract creating the debt.
(j)
For purposes of this section:
(1) "Residence
homestead" means a structure (including
a mobile home) or a separately secured and
occupied portion of a structure (together
with the land, not to exceed 20 acres, and
improvements used in the residential occupancy
of the structure, if the structure and the
land and improvements have identical ownership)
that:
(A)
is owned by one or more individuals, either
directly or through a beneficial interest
in a qualifying trust;
(B)
is designed or adapted for human residence;
(C)
is used as a residence; and
(D)
is occupied as his principal residence by
an owner or, for property owned through a
beneficial interest in a qualifying trust,
by a trustor of the trust who qualifies for
the exemption.
(2) "Trustor" means
a person who transfers an interest in residential
property to a qualifying trust, whether by
deed or by will, or the person's spouse.
(3) "Qualifying
trust" means a trust:
(A)
in which the agreement or will creating the
trust provides that the trustor of the trust
has the right to use and occupy as the trustor's
principal residence residential property
rent free and without charge except for taxes
and other costs and expenses specified in
the instrument:
(i)
for life;
(ii)
for the lesser of life or a term of years;
or
(iii)
until the date the trust is revoked or terminated
by an instrument that describes the property
with sufficient certainty to identify it
and is recorded in the real property records
of the county in which the property is located;
and
(B)
that acquires the property in an instrument
of title that:
(i)
describes the property with sufficient certainty
to identify it and the interest acquired;
(ii)
is recorded in the real property records
of the county in which the property is located;
and
(iii)
is executed by the trustor or the personal
representative of the trustor.
(k)
A qualified residential structure does not
lose its character as a residence homestead
if a portion of the structure is rented to
another or is used primarily for other purposes
that are incompatible with the owner's residential
use of the structure. However, the amount
of any residence homestead exemption does
not apply to the value of that portion of
the structure that is used primarily for
purposes that are incompatible with the owner's
residential use.
(l)
A qualified residential structure does not
lose its character as a residence homestead
when the owner who qualifies for the exemption
temporarily stops occupying it as a principal
residence if that owner does not establish
a different principal residence and intends
to return and occupy the structure as his
principal residence.
(m)
In this section:
(1) "Disabled" means
under a disability for purposes of payment
of disability insurance benefits under Federal
Old-Age, Survivors, and Disability Insurance.
(2) "School
district" means a political subdivision
organized to provide general elementary and
secondary public education. "School
district" does not include a junior
college district or a political subdivision
organized to provide special education services.
(n)
In addition to any other exemptions provided
by this section, an individual is entitled
to an exemption from taxation by a taxing
unit of a percentage of the appraised value
of his residence homestead if the exemption
is adopted by the governing body of the taxing
unit before May 1 in the manner provided
by law for official action by the body. If
the percentage set by the taxing unit produces
an exemption in a tax year of less than $5,000
when applied to a particular residence homestead,
the individual is entitled to an exemption
of $5,000 of the appraised value. The percentage
adopted by the taxing unit may not exceed
20 percent.
(o)
For purposes of this section, a residence
homestead also may consist of an interest
in real property created through ownership
of stock in a corporation incorporated under
the Cooperative Association Act (Article
1396-50.01, Vernon's Texas Civil Statutes)
to provide dwelling places to its stockholders
if:
(1)
the interests of the stockholders of the
corporation are appraised separately as provided
by Section 23.19 of this code in the tax
year to which the exemption applies;
(2)
ownership of the stock entitles the owner
to occupy a dwelling place owned by the corporation;
(3)
the dwelling place is a structure or a separately
secured and occupied portion of a structure;
and
(4)
the dwelling place is occupied as his principal
residence by a stockholder who qualifies
for the exemption.
(p)
Exemption under this section for a homestead
described by Subsection (o) of this section
extends only to the dwelling place occupied
as a residence homestead and to a portion
of the total common area used in the residential
occupancy that is equal to the percentage
of the total amount of the stock issued by
the corporation that is owned by the homestead
claimant. The size of a residence homestead
under Subsection (o) of this section, including
any relevant portion of common area, may
not exceed 20 acres. Text of subsec.
(q)
effective upon approval by the voters of
the constitutional amendment proposed by
Acts 1995, 74th Leg., H.J.R. No. 64 (q) The
surviving spouse of an individual who received
an exemption under Subsection (d) for the
residence homestead of a person 65 or older
is entitled to an exemption for the same
property from the same taxing unit in an
amount equal to that of the exemption received
by the deceased spouse if:
(1)
the deceased spouse died in a year in which
the deceased spouse received the exemption;
(2)
the surviving spouse was 55 or older when
the deceased spouse died; and
(3)
the property was the residence homestead
of the surviving spouse when the deceased
spouse died and remains the residence homestead
of the surviving spouse. Text of subsec.
(r)
An individual who receives an exemption under
Subsection (d) is not entitled to an exemption
under Subsection (q).
Sec.
11.14. Tangible Personal Property not Producing
Income.
(a)
A person is entitled to an exemption from
taxation of all tangible personal property,
other than manufactured homes, that the person
owns and that is not held or used for production
of income.
(b)
In this section, "manufactured home" has
the meaning assigned by Section 11.432 of
this code.
(c)
The governing body of a taxing unit, by resolution
or order, depending upon the method prescribed
by law for official action by that governing
body, may provide for taxation of tangible
personal property exempted under Subsection
(a). If a taxing unit provides for taxation
of tangible personal property as provided
by this subsection, the exemption prescribed
by Subsection (a) does not apply to that
unit.
(d)
The central appraisal district for the county
shall determine the cost of appraising tangible
personal property required by a taxing unit
under the provisions of Subsection (c) and
shall assess those costs to the taxing unit
or taxing units which provide for the taxation
of tangible personal property.
(e)
A political subdivision choosing to tax property
otherwise made exempt by this section, pursuant
to Article VIII, Section 1(e), of the Texas
Constitution, may not do so until the governing
body of the political subdivision has held
a public hearing on the matter, after having
given notice of the hearing at the times
and in the manner required by this subsection,
and has found that the action will be in
the public interest of all the residents
of that political subdivision. At the hearing,
all interested persons are entitled to speak
and present evidence for or against taxing
the property. Not later than the 30th day
prior to the date of a hearing held under
this subsection, notice of the hearing must
be:
(1)
published in a newspaper having general circulation
in the political subdivision and in a section
of the newspaper other than the advertisement
section;
(2)
not less than one-half of one page in size;
and
(3)
republished on not less than three separate
days during the period beginning with the
10th day prior to the hearing and ending
with the actual date of the hearing.
Sec.
11.145. Income-Producing Tangible Personal
Property Having Value of Less Than $500.
(a)
A person is entitled to an exemption from
taxation of the tangible personal property
the person owns that is held or used for
the production of income if that property
has a taxable value of less than $500.
(b)
The exemption provided by Subsection (a)
applies to each separate taxing unit in which
a person holds or uses tangible personal
property for the production of income, and,
for the purposes of Subsection (a), all property
in each taxing unit is aggregated to determine
taxable value.
Sec.
11.146. Mineral Interest Having Value of
Less Than $500.
(a)
A person is entitled to an exemption from
taxation of a mineral interest the person
owns if the interest has a taxable value
of less than $500.
(b)
The exemption provided by Subsection (a)
applies to each separate taxing unit in which
a person owns a mineral interest and, for
the purposes of Subsection (a), all mineral
interests in each taxing unit are aggregated
to determine value.
(a)
A producer is entitled to an exemption from
taxation of the farm products that he produces
and owns. A nursery product, as defined by
Section 71.041, Agriculture Code, is a farm
product for purposes of this section if it
is in a growing state.
(b)
Farm products in the hands of the producer
are exempt.
(c)
For purposes of this exemption, the following
definitions apply:
(1) "Farm
products" includes livestock and poultry.
(2) "In
the hands of the producer," for livestock
and poultry means under the ownership of
the person who is financially providing for
the physical requirements of such livestock
and poultry on January 1 of the tax year.
(a)
The governing body of a taxing unit may exempt
a person from taxation of each boat the person
owns and uses primarily in the taking of
fish, shrimp, shellfish, and other marine
life for resale as food for human consumption.
(b)
The exemption provided by this section also
applies to the nets and other equipment primarily
used in connection with the use of the boat
for the exempt purposes provided by Subsection
(a).
(c)
In this section, "boat" means a
vessel that does not exceed 100 feet in length.
(a)
An organization that qualifies as a charitable
organization as provided by this section
is entitled to an exemption from taxation
of the buildings and tangible personal property
that:
(1)
are owned by the charitable organization;
and
(2)
except as permitted by Subsection (b) of
this section, are used exclusively by qualified
charitable organizations.
(b)
Use of exempt property by persons who are
not charitable organizations qualified as
provided by this section does not result
in the loss of an exemption authorized by
this section if the use is incidental to
use by qualified charitable organizations
and limited to activities that benefit the
beneficiaries of the charitable organizations
that own or use the property.
(c)
To qualify as a charitable organization for
the purposes of this section, an organization,
whether operated by an individual, as a corporation,
as a foundation, as a trust, or as an association,
must meet the applicable requirements of
Subsections (d), (e), (f), and (g) of this
section.
(d)
A charitable organization must be organized
exclusively to perform religious, charitable,
scientific, literary, or educational purposes
and, except as permitted by Subsection (h)
of this section, engage exclusively in performing
one or more of the following charitable functions:
(1)
providing medical care without regard to
the beneficiaries' ability to pay, which
in the case of a nonprofit hospital or hospital
system means providing charity care and community
benefits as set forth in Paragraph (A), (B),
(C), (D), (E), (F), (G), or (H):
(A)
charity care and government-sponsored indigent
health care are provided at a level which
is reasonable in relation to the community
needs, as determined through the community
needs assessment, the available resources
of the hospital or hospital system, and the
tax-exempt benefits received by the hospital
or hospital system;
(B)
charity care and government-sponsored indigent
health care are provided in an amount equal
to at least four percent of the hospital's
or hospital system's net patient revenue;
(C)
charity care and government-sponsored indigent
health care are provided in an amount equal
to at least 100 percent of the hospital's
or hospital system's tax-exempt benefits,
excluding federal income tax;
(D)
a nonprofit hospital that has been designated
as a disproportionate share hospital under
the state Medicaid program in the current
year or in either of the previous two fiscal
years shall be considered to have provided
a reasonable amount of charity care and government-sponsored
indigent health care and shall be deemed
in compliance with the standards in this
subsection;
(E)
for tax years before 1996, charity care and
community benefits are provided in a combined
amount equal to at least five percent of
the hospital's or hospital system's net patient
revenue, provided that charity care and government-sponsored
indigent health care are provided in an amount
equal to at least three percent of net patient
revenue;
(F)
beginning with the hospital's or hospital
system's tax year starting after 1995, charity
care and community benefits are provided
in a combined amount equal to at least five
percent of the hospital's or hospital system's
net patient revenue, provided that charity
care and government-sponsored indigent health
care are provided in an amount equal to at
least four percent of net patient revenue;
(G)
a hospital operated on a nonprofit basis
that is located in a county with a population
of less than 50,000 and in which the entire
county or the population of the entire county
has been designated as a health professionals
shortage area is considered to be in compliance
with the standards provided by this subsection;
or
(H)
a hospital providing health care services
to inpatients or outpatients without receiving
any payment for providing those services
from any source, including the patient or
person legally obligated to support the patient,
third-party payors, Medicare, Medicaid, or
any other state or local indigent care program
but excluding charitable donations, legacies,
bequests, or grants or payments for research,
is considered to be in compliance with the
standards provided by this subsection;
(2)
providing support or relief to orphans, delinquent,
dependent, or handicapped children in need
of residential care, abused or battered spouses
or children in need of temporary shelter,
the impoverished, or victims of natural disaster
without regard to the beneficiaries' ability
to pay;
(3)
providing support to elderly persons or the
handicapped without regard to the beneficiaries'
ability to pay;
(4)
preserving a historical landmark or site;
(5)
promoting or operating a museum, zoo, library,
theater of the dramatic or performing arts,
or symphony orchestra or choir;
(6)
promoting or providing humane treatment of
animals;
(7)
acquiring, storing, transporting, selling,
or distributing water for public use;
(8)
answering fire alarms and extinguishing fires
with no compensation or only nominal compensation
to the members of the organization;
(9)
promoting the athletic development of boys
or girls under the age of 18 years;
(10)
preserving or conserving wildlife;
(11)
promoting educational development through
loans or scholarships to students;
(12)
providing halfway house services pursuant
to a certification as a halfway house by
the Board of Pardons and Paroles;
(13)
providing permanent housing and related social,
health care, and educational facilities for
persons who are 62 years of age or older
without regard to the residents' ability
to pay;
(14)
promoting or operating an art gallery, museum,
or collection, in a permanent location or
on tour, that is open to the public;
(15)
providing for the organized solicitation
and collection for distributions through
gifts, grants, and agreements to nonprofit
charitable, education, religious, and youth
organizations that provide direct human,
health, and welfare services;
(16)
performing biomedical or scientific research
or biomedical or scientific education for
the benefit of the public; or
(17)
operating a television station that produces
or broadcasts educational, cultural, or other
public interest programming and that receives
grants from the Corporation for Public Broadcasting
under 47 U.S.C. Section 396. For purposes
of satisfying Paragraph (F) of Subdivision
(1), a hospital or hospital system may not
change its existing fiscal year unless the
hospital or hospital system changes its ownership
or corporate structure as a result of a sale
or merger. For purposes of this subsection,
a hospital that satisfies Paragraph (A),
(D), (G), or (H) of Subdivision (1) shall
be excluded in determining a hospital system's
compliance with the standards provided by
Paragraph (B), (C), (E), or (F) of Subdivision
(1). For purposes of this subsection, the
terms "charity care," "government-sponsored
indigent health care," "health
care organization," "hospital system," "net
patient revenue," "nonprofit hospital," and "tax-exempt
benefits" have the meanings set forth
in Sections 311.031 and 311.042, Health and
Safety Code. A determination of the amount
of community benefits and charity care and
government-sponsored indigent health care
provided by a hospital or hospital system
and the hospital's or hospital system's compliance
with the requirements of Section 311.045,
Health and Safety Code, shall be based on
the most recently completed and audited prior
fiscal year of the hospital or hospital system.
The providing of charity care and government-sponsored
indigent health care in accordance with Paragraph
(A) of Subdivision (1) shall be guided by
the prudent business judgment of the hospital
which will ultimately determine the appropriate
level of charity care and government-sponsored
indigent health care based on the community
needs, the available resources of the hospital,
the tax-exempt benefits received by the hospital,
and other factors that may be unique to the
hospital, such as the hospital's volume of
Medicare and Medicaid patients. These criteria
shall not be determinative factors, but shall
be guidelines contributing to the hospital's
decision along with other factors which may
be unique to the hospital. The formulas contained
in Paragraphs (B), (C), (E), and (F) of Subdivision
(1) shall also not be considered determinative
of a reasonable amount of charity care and
government-sponsored indigent health care.
The requirements of this subsection shall
not apply to the extent a hospital or hospital
system demonstrates that reductions in the
amount of community benefits, charity care,
and government-sponsored indigent health
care are necessary to maintain financial
reserves at a level required by a bond covenant,
are necessary to prevent the hospital or
hospital system from endangering its ability
to continue operations, or if the hospital
or hospital system, as a result of a natural
or other disaster, is required substantially
to curtail its operations. In any fiscal
year that a hospital or hospital system,
through unintended miscalculation, fails
to meet any of the standards in Subdivision
(1), the hospital or hospital system shall
not lose its tax-exempt status without the
opportunity to cure the miscalculation in
the fiscal year following the fiscal year
the failure is discovered by both meeting
one of the standards and providing an additional
amount of charity care and government-sponsored
indigent health care that is equal to the
shortfall from the previous fiscal year.
A hospital or hospital system may apply this
provision only once every five years.
(e)
A charitable organization must be operated
in a way that does not result in accrual
of distributable profits, realization of
private gain resulting from payment of compensation
in excess of a reasonable allowance for salary
or other compensation for services rendered,
or realization of any other form of private
gain and, if the organization performs one
or more of the charitable functions specified
by Subsection (d) of this section other than
a function specified in Subdivision (1),
(2), (8), (9), (12), or (16), be organized
as a nonprofit corporation as defined by
the Texas Non-Profit Corporation Act.
(f)
A charitable organization must, by charter,
bylaw, or other regulation adopted by the
organization to govern its affairs:
(1)
pledge its assets for use in performing the
organization's charitable functions; and
(2)
direct that on discontinuance of the organization
by dissolution or otherwise:
(A)
the assets are to be transferred to this
state or to an educational, religious, charitable,
or other similar organization that is qualified
as a charitable organization under Section
501(c)(3), Internal Revenue Code of 1986,
as amended; or
(B)
if required for the organization to qualify
as a tax-exempt organization under Section
501(c)(12), Internal Revenue Code of 1986,
as amended, the assets are to be transferred
directly to the organization's members, each
of whom, by application for an acceptance
of membership in the organization, has agreed
to immediately transfer those assets to this
state or to an educational, religious, charitable,
or other similar organization that is qualified
as a charitable organization under Section
501(c)(3), Internal Revenue Code of 1986,
as amended, as designated in the bylaws,
charter, or regulation adopted by the organization.
(g)
A charitable organization that performs a
charitable function specified by Subsection
(d)(15) of this section must:
(1)
be affiliated with a state or national organization
that authorizes, approves, or sanctions volunteer
charitable fundraising organizations;
(2)
qualify for exemption under Section 501(c)(3),
Internal Revenue Code of 1986, as amended;
(3)
be governed by a volunteer board of directors;
and
(4)
distribute contributions to at least five
other associations to be used for general
charitable purposes, with all recipients
meeting the following criteria:
(A)
be governed by a volunteer board of directors;
(B)
qualify for exemption under Section 501(c)(3),
Internal Revenue Code of 1986, as amended;
(C)
receive a majority of annual revenue from
private or corporate charitable gifts and
government agencies; and
(D)
provide services without regard to the ability
of persons receiving the services to pay
for the services.
(h)
Performance of noncharitable functions by
a charitable organization that owns or uses
exempt property does not result in loss of
an exemption authorized by this section if
those other functions are incidental to the
organization's charitable functions.
(i)
In this section, "building" includes
the land that is reasonably necessary for
use of, access to, and ornamentation of the
building.
(j)
exemption of an organization preserving or
conserving wildlife is limited to land and
improvements and may not exceed 1,000 acres
in any one county.
Sec.
11.181. Charitable Organizations Improving
Property for Low-Income Housing.
(a)
An organization is entitled to an exemption
from taxation of improved or unimproved real
property it owns if the organization:
(1)
meets the requirements of a charitable organization
provided by Sections 11.18(e) and (f);
(2)
owns the property for the purpose of building
or repairing housing on the property primarily
with volunteer labor to sell without profit
to an individual or family satisfying the
organization's low-income and other eligibility
requirements; and
(3)
engages exclusively in the building, repair,
and sale of housing as described by Subdivision
(2), and related activities.
(b)
Property may not be exempted under Subsection
(a) after the third anniversary of the date
the organization acquires the property.
(c)
An organization entitled to an exemption
under Subsection (a) is also entitled to
an exemption from taxation of any building
or tangible personal property the organization
owns and uses in the administration of its
acquisition, building, repair, or sale of
property. To qualify for an exemption under
this subsection, property must be used exclusively
by the charitable organization, except that
another individual or organization may use
the property for activities incidental to
the charitable organization's use that benefit
the beneficiaries of the charitable organization.
(d)
For the purposes of Subsection(e), the chief
appraiser shall determine the market value
of property exempted under Subsection (a)
and shall record the market value in the
appraisal records.
(e)
If the organization that owns improved or
unimproved real property that has been exempted
under Subsection (a) sells the property to
a person other than an individual or family
satisfying the organization's low-income
or other eligibility requirements, a penalty
is imposed on the property equal to the amount
of the taxes that would have been imposed
on the property in each tax year that the
property was exempted from taxation under
Subsection (a), plus interest at an annual
rate of 12 percent calculated from the dates
on which the taxes would have become due.
(f)
The charitable organization and the purchaser
of the property from that organization are
jointly and severally liable for the penalty
and interest imposed under Subsection (e).
A tax lien in favor of all taxing units for
which the penalty is imposed attaches to
the property to secure payment of the penalty
and interest.
(g)
The chief appraiser shall make an entry in
the appraisal records for the property against
which a penalty under Subsection (e) is imposed
and shall deliver written notice of the imposition
of the penalty and interest to the charitable
organization and to the person who purchased
the property from that organization.
Sec.
11.19. Youth Spiritual, Mental, and Physical
Development Associations.
(a)
An association that qualifies as a youth
development association as provided by Subsection
(d) of this section is entitled to an exemption
from taxation of the tangible property that:
(1)
is owned by the association;
(2)
except as permitted by Subsection (b) of
this section, is used exclusively by qualified
youth development associations; and
(3)
is reasonably necessary for the operation
of the association.
(b)
Use of exempt tangible property by persons
who are not youth development associations
qualified as provided by Subsection (d) of
this section does not result in the loss
of an exemption under this section if the
use is incidental to use by qualified associations
and benefits the individuals the associations
serve.
(c)
An association that qualifies as a youth
development association as provided by Subsection
(d) of this section is entitled to an exemption
from taxation of those endowment funds the
association owns that are used exclusively
for the support of the association and are
invested exclusively in bonds, mortgages,
or property purchased at a foreclosure sale
for the purpose of satisfying or protecting
the bonds or mortgages. However, foreclosure-sale
property that is held by an endowment fund
for longer than the two-year period immediately
following purchase at the foreclosure sale
is not exempt from taxation.
(d)
To qualify as a youth development association
for the purposes of this section, an association
must:
(1)
engage primarily in promoting the threefold
spiritual, mental, and physical development
of boys, girls, young men, or young women;
(2)
be operated in a way that does not result
in accrual of distributable profits, realization
of private gain resulting from payment of
compensation in excess of a reasonable allowance
for salary or other compensation for services
rendered, or realization of any other form
of private gain;
(3)
operate in conjunction with a state or national
organization that is organized and operated
for the same purpose as the association;
and
(4)
by charter, bylaw, or other regulation adopted
by the association to govern its affairs:
(A)
pledge its assets for use in performing the
association's youth development functions;
and
(B)
direct that on discontinuance of the association
by dissolution or otherwise the assets are
to be transferred to this state or to a charitable,
educational, religious, or other similar
organization that is qualified as a charitable
organization under Section 501(c)(3), Internal
Revenue Code of 1954.
(a)
An organization that qualifies as a religious
organization as provided by Subsection (c)
of this section is entitled to an exemption
from taxation of:
(1)
the real property that is owned by the religious
organization, is used primarily as a place
of regular religious worship, and is reasonably
necessary for engaging in religious worship;
(2)
the tangible personal property that is owned
by the religious organization and is reasonably
necessary for engaging in worship at the
place of worship specified in Subdivision
(1) of this subsection;
(3)
the real property that is owned by the religious
organization and is reasonably necessary
for use as a residence (but not more than
one acre of land for each residence) if the
property:
(A)
is used exclusively as a residence for those
individuals whose principal occupation is
to serve in the clergy of the religious organization;
and
(B)
produces no revenue for the religious organization;
(4)
the tangible personal property that is owned
by the religious organization and is reasonably
necessary for use of the residence specified
by Subdivision (3) of this subsection; and
(5)
the real property owned by the religious
organization consisting of:
(A)
an incomplete improvement that is under active
construction or other physical preparation
and that is designed and intended to be used
by the religious organization as a place
of regular religious worship when complete;
and
(B)
the land on which the incomplete improvement
is located that will be reasonably necessary
for the religious organization's use of the
improvement as a place of regular religious
worship.
(b)
An organization that qualifies as a religious
organization as provided by Subsection (c)
of this section is entitled to an exemption
from taxation of those endowment funds the
organization owns that are used exclusively
for the support of the religious organization
and are invested exclusively in bonds, mortgages,
or property purchased at a foreclosure sale
for the purpose of satisfying or protecting
the bonds or mortgages. However, foreclosure-sale
property that is held by an endowment fund
for longer than the two-year period immediately
following purchase at the foreclosure sale
is not exempt from taxation.
(c)
To qualify as a religious organization for
the purposes of this section, an organization
(whether operated by an individual, as a
corporation, or as an association) must:
(1)
be organized and operated primarily for the
purpose of engaging in religious worship
or promoting the spiritual development or
well-being of individuals;
(2)
be operated in a way that does not result
in accrual of distributable profits, realization
of private gain resulting from payment of
compensation in excess of a reasonable allowance
for salary or other compensation for services
rendered, or realization of any other form
of private gain; and
(3)
by charter, bylaw, or other regulation adopted
by the organization to govern its affairs:
(A)
pledge its assets for use in performing the
organization's religious functions; and
(B)
direct that on discontinuance of the organization
by dissolution or otherwise the assets are
to be transferred to this state or to a charitable,
educational, religious, or other similar
organization that is qualified as a charitable
organization under Section 501(c)(3), Internal
Revenue Code of 1954, as amended.
(d)
Use of property that qualifies for the exemption
prescribed by Subdivision (1) or (2) of Subsection
(a) of this section for occasional secular
purposes other than religious worship does
not result in loss of the exemption if the
primary use of the property is for religious
worship and all income from the other use
is devoted exclusively to the maintenance
and development of the property as a place
of religious worship.
(e)
For the purposes of this section, "religious
worship" means individual or group ceremony
or meditation, education, and fellowship,
the purpose of which is to manifest or develop
reverence, homage, and commitment in behalf
of a religious faith.
(f)
A property may not be exempted under Subsection
(a)(5) of this section for more than two
years.
(g)
For purposes of Subsection (a)(5), an incomplete
improvement is under physical preparation
if the religious organization has engaged
in architectural or engineering work, soil
testing, land clearing activities, or site
improvement work necessary for the construction
of the improvement or has conducted an environmental
or land use study relating to the construction
of the improvement.
(a)
A person is entitled to an exemption from
taxation of the buildings and tangible personal
property that he owns and that are used for
a school that is qualified as provided by
Subsection (d) of this section if:
(1)
the school is operated exclusively by the
person owning the property;
(2)
except as permitted by Subsection (b) of
this section, the buildings and tangible
personal property are used exclusively for
educational functions; and
(3)
the buildings and tangible personal property
are reasonably necessary for the operation
of the school.
(b)
Use of exempt tangible property for functions
other than educational functions does not
result in loss of an exemption authorized
by this section if those other functions
are incidental to use of the property for
educational functions and benefit the students
or faculty of the school.
(c)
A person who operates a school that is qualified
as provided by Subsection (d) of this section
is entitled to an exemption from taxation
of those endowment funds he owns that are
used exclusively for the support of the school
and are invested exclusively in bonds, mortgages,
or property purchased at a foreclosure sale
for the purpose of satisfying or protecting
the bonds or mortgages. However, foreclosure-sale
property that is held by an endowment fund
for longer than the two-year period immediately
following purchase at the foreclosure sale
is not exempt from taxation.
(d)
To qualify as a school for the purposes of
this section, an organization (whether operated
by an individual, as a corporation, or as
an association) must:
(1)
normally maintain a regular faculty and curriculum
and normally have a regularly organized body
of students in attendance at the place where
its educational functions are carried on;
(2)
be operated in a way that does not result
in accrual of distributable profits, realization
of private gain resulting from payment of
compensation in excess of a reasonable allowance
for salary or other compensation for services
rendered, or realization of any other form
of private gain and, if the organization
is a corporation, be organized as a nonprofit
corporation as defined by the Texas Non-Profit
Corporation Act; and
(3)
by charter, bylaw, or other regulation adopted
by the organization to govern its affairs:
(A)
pledge its assets for use in performing the
organization's educational functions; and
(B)
direct that on discontinuance of the organization
by dissolution or otherwise the assets are
to be transferred to this state or to an
educational, charitable, religious, or other
similar organization that is qualified as
a charitable organization under Section 501(c)(3),
Internal Revenue Code of 1954, as amended.
(e)
In this section, "building" includes
the land that is reasonably necessary for
use of, access to, and ornamentation of the
building.
(a)
A disabled veteran is entitled to an exemption
from taxation of a portion of the assessed
value of a property he owns and designates
as provided by Subsection (f) of this section
in accordance with the following schedule:
an exemption of for a disability rating of
up to: at least: but not greater than: $1,500
of the assessed value 10% 30% 2,000 31 50
2,500 51 70 3,000 71 and over
(b)
A disabled veteran is entitled to an exemption
from taxation of $3,000 of the assessed value
of a property he owns and designates as provided
by Subsection (f) of this section if the
veteran: (1) is 65 years of age or older
and has a disability rating of at least 10
percent; (2) is totally blind in one or both
eyes; or (3) has lost the use of one or more
limbs.
(c)
If a disabled veteran who is entitled to
an exemption by Subsection (a) or (b) of
this section dies, the veteran's surviving
spouse is entitled to an exemption from taxation
of a portion of the assessed value of a property
the spouse owns and designates as provided
by Subsection (f) of this section. The amount
of the exemption is the amount of the veteran's
exemption at time of death. The spouse is
entitled to an exemption by this subsection
only for as long as the spouse remains unmarried.
If the spouse does not survive the veteran,
each of the veteran's surviving children
who is younger than 18 years of age and unmarried
is entitled to an exemption from taxation
of a portion of the assessed value of a property
the child owns and designates as provided
by Subsection (f) of this section. The amount
of exemption for each eligible child is computed
by dividing the amount of the veteran's exemption
at time of death by the number of eligible
children.
(d)
If an individual dies while on active duty
as a member of the armed services of the
United States: (1) the individual's surviving
spouse is entitled to an exemption from taxation
of $2,500 of the assessed value of the property
the spouse owns and designates as provided
by Subsection (f) of this section; and (2)
each of the individual's surviving children
who is younger than 18 years of age and unmarried
is entitled to an exemption from taxation
of a portion of the assessed value of a property
the child owns and designates as provided
by Subsection (f) of this section, the amount
of exemption for each eligible child to be
computed by dividing $2,500 by the number
of eligible children.
(e)
An individual who qualifies for more than
one exemption authorized by this section
is entitled to aggregate the amounts of the
exemptions, except that: (1) a disabled veteran
who qualifies for more than one exemption
authorized by Subsections (a) and (b) of
this section is entitled to only one exemption
but may choose the greatest exemption for
which he qualifies; and (2) an individual
who receives an exemption as a surviving
spouse of a disabled veteran as provided
by Subsection (c) of this section may not
receive an exemption as a surviving child
as provided by Subsection (c) or (d) of this
section.
(f)
An individual may receive an exemption to
which he is entitled by this section against
only one property, which must be the same
for every taxing unit in which the individual
claims the exemption. If an individual is
entitled by Subsection (e) of this section
to aggregate the amounts of more than one
exemption, he must take the entire aggregated
amount against the same property. An individual
must designate on his exemption application
form the property against which he takes
an exemption under this section.
(g)
An individual is not entitled to an exemption
by this section unless he is a resident of
this state.
(h)
In this section:
(1) "Child" includes
an adopted child or a child born out of wedlock
whose paternity has been admitted or has
been established in a legal action.
(2) "Disability
rating" means a veteran's percentage
of disability as certified by the Veterans'
Administration or its successor or the branch
of the armed services in which the veteran
served.
(3) "Disabled
veteran" means a veteran of the armed
services of the United States who is classified
as disabled by the Veterans' Administration
or its successor or the branch of the armed
services in which the veteran served and
whose disability is service-connected.
(4) "Surviving
spouse" means the individual who was
married to a disabled veteran or member of
the armed services at the time of the veteran's
or member's death.
(a)
Veteran's Organizations. A nonprofit organization
that is composed primarily of members or
former members of the armed forces of the
United States or its allies and that is chartered
or incorporated by the United States Congress
is entitled to an exemption from taxation
of each of the buildings (including the land
that is reasonably necessary for use of,
access to, and ornamentation of the buildings)
and other property owned and primarily used
by that organization if the property is not
used to produce revenue or held for gain.
Occasional renting of the post or chapter
property for other nonprofit activities does
not result in loss of the exemption provided
by this subsection if the rental proceeds
are used solely for the maintenance and improvement
of the property. For purposes of this subsection,
an organization is a nonprofit organization
if it is organized and operated in a way
that does not result in the accrual of distributable
profits, realization of private gain from
payment of compensation in excess of a reasonable
allowance for salary or other compensation
for services rendered, or realization of
any other form of private gain.
(b)
Federation of Women's Clubs. The Texas Federation
of Women's Clubs is entitled to an exemption
from taxation of the tangible property it
owns if the property is not held for gain.
(c)
Nature Conservancy of Texas. The Nature Conservancy
of Texas, Incorporated, is entitled to an
exemption from taxation of the tangible property
it owns if the property is not held for gain,
as long as the organization is a nonprofit
corporation as defined by the Texas Non-Profit
Corporation Act.
(d)
Congress of Parents and Teachers. The Texas
Congress of Parents and Teachers is entitled
to an exemption from taxation for state and
county purposes of the buildings (including
the land that is reasonably necessary for
use of, access to, and ornamentation of the
buildings) it owns and uses as its state
headquarters.
(e)
Private Enterprise Demonstration Associations.
An association that engages exclusively in
conducting nonprofit educational programs
designed to demonstrate the American private
enterprise system to children and young people
and that operates under a state or national
organization that is organized and operated
for the same purpose is entitled to an exemption
from taxation of the tangible property that
it owns and uses exclusively if it is reasonably
necessary for the association's operation.
(f)
Buffalo and Cattalo. A person is entitled
to an exemption from taxation of the buffalo
and cattalo he owns that are not held for
gain and that are used in experimental breeding
with cattle for the purpose of producing
an improved strain of meat animal or kept
in parks to preserve the species.
(g)
Theater Schools. A corporation that is organized
to promote the teaching and study of the
dramatic arts is entitled to an exemption
from taxation of the property it owns and
uses in the operation of a school for the
dramatic arts if:
(1)
the corporation is organized as a nonprofit
corporation as defined by the Texas Non-Profit
Corporation Act;
(2)
the corporation is not self-sustaining in
any fiscal year from income other than gifts,
grants, or donations;
(3)
the corporation is exempt from federal income
taxes;
(4)
the school maintains a theater-school program
with regular classes for at least four grades,
formal textbooks and curriculum, an enrollment
of 150 or more students during each of at
least two semesters every calendar year,
and a faculty substantially all of whom hold
degrees in theater arts from an accredited
school of higher education;
(5)
the school offers apprenticeship or other
practical training in theater management
and operation for college students or offers
similar training for playwrights, actors,
and production personnel; and
(6)
more than one-half of each season's theatrical
productions for which admission is charged
have significant literary merit of the character
that contributes to the educational programs
of secondary schools and schools of higher
education.
(h)
Repealed by Acts 1987, 70th Leg., ch. 430,
Sec. 2, eff. Jan. 1, 1988.
(i)
Community Service Clubs. An association that
qualifies as a community service club is
entitled to an exemption from taxation of
the tangible property the club owns that
qualifies under Article VIII, Section 2,
of the constitution and that is not used
for profit or held for gain. To qualify as
a community service club for the purposes
of this subsection, an association must:
(1)
be organized to promote and must engage primarily
in promoting: (A) the religious, educational,
and physical development of boys, girls,
young men, or young women; (B) the development
of the concepts of patriotism and love of
country; and (C) the development of interest
in community, national, and international
affairs;
(2)
be affiliated with a state or national organization
of similar purpose;
(3)
be open to membership without regard to race,
religion, or national origin; and
(4)
be operated in a way that does not result
in accrual of distributable profits, realization
of private gain resulting from payment of
compensation in excess of a reasonable allowance
for salary or other compensation for services
rendered, or realization of any other form
of private gain.
(j)
Medical Center Development. All real and
personal property owned by a nonprofit corporation,
as defined in the Texas Non-Profit Corporation
Act, and held for use in the development
of a medical center area or areas in which
the nonprofit corporation has donated land
for a state medical, dental, or nursing school,
and for other hospital, medical, and educational
uses and uses reasonably related thereto,
during the time remaining property is held
for the development to completion of the
medical center and not leased or otherwise
used with a view to profit, is exempt from
all ad valorem taxation as though the property
were, during that time, owned and held by
the state for health and educational purposes.
(k)
Scientific Research Corporations. A nonprofit
corporation as defined in the Texas Non-Profit
Corporation Act is entitled to an exemption
from taxation of the property it owns and
uses in scientific research and educational
activities for the benefit of one or more
colleges and universities. Use of property
exempted by this subsection for purposes
other than scientific research and education
does not result in loss of the exemption
if those other functions are incidental to
use of the property for scientific research
and education activities and benefit the
scientific research corporation and the colleges
or universities that it supports. Text of
subsec. (l) effective upon approval of the
constitutional amendment proposed by Acts
1995, 74th Leg., S.J.R. No. 36
(l)
Organization Chartered by Congress of the
Republic of Texas. An organization chartered
by the Congress of the Republic of Texas
that has been in continuous existence since
the date it was chartered is entitled to
an exemption from taxation of the real property
owned by the organization if:
(1)
the organization is organized to perform
and does perform charitable, benevolent,
or public service activities; and
(2)
the property is used primarily for the charitable,
benevolent, or public service activities
of the organization and not for the primary
purpose of producing a profit.
The
governing body of a taxing unit by official
action of the body adopted in the manner
required by law for official actions may
exempt from taxation part or all of the assessed
value of a structure or archeological site
and the land necessary for access to and
use of the structure or archeological site,
if the structure or archeological site is:
(1)
designated as a Recorded Texas Historic Landmark
under Chapter 442, Government Code, or a
state archeological landmark under Chapter
191, Natural Resources Code, by the Texas
Historical Commission; or
(2)
designated as a historically or archeologically
significant site in need of tax relief to
encourage its preservation pursuant to an
ordinance or other law adopted by the governing
body of the unit.
Sec.
11.251. Tangible Personal Property Exempt.
(a)
In this section, "freeport goods" means
property that under Article VIII, Section
1-j, of the Texas Constitution is not taxable.
(b)
A person is entitled to an exemption from
taxation of the appraised value of that portion
of the person's inventory or property consisting
of freeport goods.
(c)
The exemption provided by Subsection (b)
is subtracted from the market value of the
inventory or property determined under Section
23.12 to determine the taxable value of the
inventory or property.
(d)
Except as provided by Subsections (f) and
(g), the chief appraiser shall determine
the appraised value of freeport goods under
this subsection. The chief appraiser shall
determine the percentage of the market value
of inventory or property owned by the property
owner in the preceding calendar year that
was contributed by freeport goods. The chief
appraiser shall apply that percentage to
the market value of the property owner's
inventory or property for the current year
to determine the appraised value of freeport
goods for the current year.
(e)
In determining the market value of freeport
goods that in the preceding year were assembled,
manufactured, repaired, maintained, processed,
or fabricated in this state or used by the
person who acquired or imported the property
in the repair or maintenance of aircraft
operated by a certificated air carrier, the
chief appraiser shall exclude the cost of
equipment, machinery, or materials that entered
into and became component parts of the freeport
goods but were not themselves freeport goods
or that were not transported outside the
state before the expiration of 175 days after
they were brought into this state by the
property owner or acquired by the property
owner in this state. For component parts
held in bulk, the chief appraiser may use
the average length of time a component part
was held in this state by the property owner
during the preceding year in determining
whether the component parts were transported
out of this state before the expiration of
175 days.
(f)
If the property owner was not engaged in
transporting freeport goods out of this state
for the entire preceding year, the chief
appraiser shall calculate the percentage
of cost described in Subsection (d) for the
portion of the year in which the property
owner was engaged in transporting freeport
goods out of this state.
(g)
If the property owner or the chief appraiser
demonstrates that the method provided by
Subsection (d) significantly understates
or overstates the market value of the property
qualified for an exemption under Subsection
(b) in the current year, the chief appraiser
shall determine the market value of the freeport
goods to be exempt by determining, according
to the property owner's records and any other
available information, the market value of
those freeport goods owned by the property
owner on January 1 of the current year, excluding
the cost of equipment, machinery, or materials
that entered into and became component parts
of the freeport goods but were not themselves
freeport goods or that were not transported
outside the state before the expiration of
175 days after they were brought into this
state by the property owner or acquired by
the property owner in this state.
(h)
The chief appraiser by written notice delivered
to a property owner who claims an exemption
under this section may require the property
owner to provide copies of inventory or property
records in order to determine the amount
and value of freeport goods. If the property
owner fails to deliver the information requested
in the notice before the 31st day after the
date the notice is delivered to the property
owner, the property owner forfeits the right
to claim or receive the exemption for that
year.
(i)
The exemption provided by Subsection (b)
does not apply to a taxing unit that takes
action to tax the property under Article
VIII, Section 1-j, Subsection (b), of the
Texas Constitution.
(j)
Petroleum products as set forth in Article
VIII, Section 1-j, of the Texas Constitution
shall mean liquid and gaseous materials that
are the immediate derivatives of the refining
of oil or natural gas.
(k)
Property that meets the requirements of Article
VIII, Sections 1-j(a)(1) and (2), of the
Texas Constitution and that is transported
outside of this state not later than 175
days after the date the person who owns it
on January 1 acquired it or imported it into
this state is freeport goods regardless of
whether the person who owns it on January
1 is the person who transports it outside
of this state.
Sec.
11.26. Limitation of School Tax on Homesteads
of Elderly.
(a)
Except as provided by Subsection (b) of this
section, a school district may not increase
the total annual amount of ad valorem tax
it imposes on the residence homestead of
an individual 65 years or older above the
amount of the tax it imposed in the first
year the individual qualified that residence
homestead for the exemption provided by Subsection
(c) of Section 11.13 of this code. The tax
officials shall continue to appraise the
property and to calculate taxes as on other
property, but if the tax so calculated exceeds
the limitation imposed by this section, the
tax imposed is the tax imposed in the first
year the individual qualified the residence
homestead for the exemption.
(b)
If an individual makes improvements to his
residence homestead, other than improvements
required to comply with governmental requirements
or repairs, the school district may increase
the tax on the homestead in the first year
the value of the homestead is increased on
the appraisal roll because of the enhancement
of value by the improvements. The amount
of the tax increase is determined by applying
the current tax rate to the difference in
the assessed value of the homestead with
the improvements and the assessed value it
would have had without the improvements.
The limitations imposed by Subsection (a)
of this section then apply to the increased
amount of tax until more improvements, if
any, are made.
(c)
The limitation on tax increases required
by this section expires if on January 1:
(1)
none of the owners of the structure who qualify
for the exemption and who owned the structure
when the limitation first took effect is
using the structure as a residence homestead;
or
(2)
none of the owners of the structure qualifies
for the exemption.
(d)
If the appraisal roll provides for taxation
of appraised value for a prior year because
a residence homestead exemption for persons
65 years or older was erroneously allowed,
the tax assessor shall add, as back taxes
due as provided by Subsection (d) of Section
26.09 of this code, the positive difference
if any between the tax that should have been
imposed for that year and the tax that was
imposed because of the provisions of this
section.
(e)
For each school district in an appraisal
district, the chief appraiser shall determine
the portion of the appraised value of residence
homesteads of the elderly on which school
district taxes are not imposed in a tax year
because of the limitation on tax increases
imposed by this section. That portion is
calculated by determining the taxable value
that, if multiplied by the tax rate adopted
by the school district for the tax year,
would produce an amount equal to the amount
of tax that would have been imposed by the
school district on residence homesteads of
the elderly if the limitation on tax increases
imposed by this section were not in effect,
but that was not imposed because of that
limitation. The chief appraiser shall determine
that taxable value and certify it to the
comptroller as soon as practicable for each
tax year.
(f)
The limitation on tax increases required
by this section does not expire because the
owner of an interest in the structure conveys
the interest to a qualifying trust as defined
by Section 11.13(j) if the owner or the owner's
spouse is a trustor of the trust and is entitled
to occupy the structure.
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 his property that arises from the installation
or construction of a solar or wind-powered
energy device that is primarily for production
and distribution of energy for on-site use.
(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.
Sec.
11.271. Offshore Drilling Equipment not
in Use.
An
owner or lessee of a marine or mobile drilling
unit designed for offshore drilling of oil
or gas wells is entitled to an exemption
from taxation of the drilling unit if the
drilling unit:
(1)
is being stored in a county bordering on
the Gulf of Mexico or on a bay or other body
of water immediately adjacent to the Gulf
of Mexico;
(2)
is not being stored for the sole purpose
of repair or maintenance; and
(3)
is not being used to drill a well at the
location at which it is being stored. Added
by Acts 1987, 70th Leg., ch. 805, Sec. 1,
eff. Jan. 1, 1988. 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.
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. Sec. 11.30. Nonprofit
Water Supply or Wastewater Service Corporation.
A corporation organized under Chapter 76,
Acts of the 43rd Legislature, 1st Called
Session, 1933 (Article 1434a, Vernon's Texas
Civil Statutes), 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 property that the corporation
owns and that is reasonably necessary for
and used in the operation of the corporation:
(1)
to acquire, treat, store, transport, sell,
or distribute water; or
(a)
A person is entitled to an exemption from
taxation of all or part of real and personal
property that the person owns and that is
used wholly or partly as a facility, device,
or method for the control of air, water,
or land pollution. A person is not entitled
to an exemption from taxation under this
section solely on the basis that the person
manufactures or produces a product or provides
a service that prevents, monitors, controls,
or reduces air, water, or land pollution.
Property used for residential purposes, or
for recreational, park, or scenic uses as
defined by Section 23.81, is ineligible for
an exemption under this section.
(b)
In this section, "facility, device,
or method for the control of air, water,
or land pollution" means land that is
acquired after January 1, 1994, or any structure,
building, installation, excavation, machinery,
equipment, or device, and any attachment
or addition to or reconstruction, replacement,
or improvement of that property, that is
used, constructed, acquired, or installed
wholly or partly to meet or exceed 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, water, or land pollution.
This section does not apply to a motor vehicle.
(c)
In applying for an exemption under this section,
a person seeking the exemption shall present
in a permit application or permit exemption
request to the executive director of the
Texas Natural Resource Conservation Commission
information detailing:
(1)
the anticipated environmental benefits from
the installation of the facility, device,
or method for the control of air, water,
or land pollution;
(2)
the estimated cost of the pollution control
facility, device, or method; and
(3)
the purpose of the installation of such facility,
device, or method, and the proportion of
the installation that is pollution control
property. If the installation includes property
that is not used wholly for the control of
air, water, or land pollution, the person
seeking the exemption shall also present
such financial or other data as the executive
director requires by rule for the determination
of the proportion of the installation that
is pollution control property.
(d)
Following submission of the information required
by Subsection (c), the executive director
of the Texas Natural Resource Conservation
Commission shall determine if the facility,
device, or method is used wholly or partly
as a facility, device, or method for the
control of air, water, or land pollution.
As soon as practicable, the executive director
shall send notice by regular mail to the
chief appraiser of the appraisal district
for the county in which the property is located
that the person has applied for a determination
under this subsection. If the executive director
determines that the facility, device, or
method is used wholly or partly to control
pollution, the director shall issue a letter
to the person stating that determination
and the proportion of the installation that
is pollution control property.
(e)
The Texas Natural Resource Conservation Commission
may charge a person seeking a determination
that property is pollution control property
an additional fee not to exceed its administrative
costs for processing the information, making
the determination, and issuing the letter
required by this section. The commission
may adopt rules to implement this section.
(f)
A person seeking an exemption under this
section shall provide to the chief appraiser
a copy of the letter issued by the executive
director of the Texas Natural Resource Conservation
Commission under Subsection (d). The chief
appraiser shall accept the copy of the letter
from the executive director as conclusive
evidence that the facility, device, or method
is used wholly or partly as pollution control
property.
(g)
This section does not apply to a facility,
device, or method for the control of air,
water, or land pollution that was subject
to a tax abatement agreement executed before
January 1, 1994.
(a)
Except as provided by Subsection (b) of this
section, 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 is limited
to the value of the property interest the
person owns.
(b)
If a person who qualifies for an exemption
as provided by Section 11.13 or 11.22 of
this code is not the sole owner of the property
to which the exemption applies, the amount
of the exemption is calculated on the basis
of the value of the property interest the
person owns.
(c)
In the application of this section, community
ownership by a person who qualifies for the
exemption and his spouse is treated as if
the person owns the community interest of
his spouse. Acts 1979, 66th Leg., p. 2244,
ch. 841, Sec. 1, eff. Jan. 1, 1982. Sec.
11.42. Exemption Qualification Date. (a)
Except as provided by Subsection (b) 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 of this code is effective immediately
on qualification for the exemption.
Sec.
11.421. Qualification of Religious Organization.
(a)
If the chief appraiser denies a timely filed
application for an exemption under Section
11.20 of this code 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)(3) 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)(3) of this
code before the later of the following dates:
(A) June 1 of the year to which the exemption
applies; or (B) the 30th 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) of this subsection 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)(3)
of this code.
(b)
If the chief appraiser cancels an exemption
for a religious organization under Section
11.20 of this code that was erroneously allowed
in a tax year because he determines that
the organization did not satisfy the requirements
of Section 11.20(c)(3) 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)(3) of this code on or before the
30th day after the date the chief appraiser
notifies the organization of the cancellation;
and (3) within the time provided by Subdivision
(2) of this subsection 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)(3)
of this code.
(a)
If the chief appraiser denies a timely filed
application for an exemption under Section
11.21 of this code 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)(3) 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)(3) of this code before the
later of the following dates: (A) July 1
of the year for which the exemption applies;
or (B) the 30th 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)
of this subsection, 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)(3) of
this code.
(b)
If the chief appraiser cancels an exemption
for a school under Section 11.21 of this
code 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)(3) of this code 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)(3) of this code 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) of this subsection files with the chief
appraiser a new completed application stating
that the school has complied with the requirements
of Section 11.21(d)(3) of this code. Added
by Acts 1991, 72nd Leg., ch. 836, Sec. 6.2,
eff. Sept. 1, 1991. Sec. 11.43. Application
for Exemption. Text of subsec. (a) effective
until approval of the constitutional amendment
proposed by Acts 1995, 74th Leg., H.J.R.
No. 31 (a) To receive an exemption, a person
claiming the exemption, other than an exemption
authorized by Section 11.11, 11.12, 11.14,
11.15, 11.16, or 11.161 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. Text of subsec. (a) effective
upon approval of the constitutional amendment
proposed by Acts 1995, 74th Leg., H.J.R.
No. 31 (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, or 11.161 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 Section 11.436, a person
required to apply for an exemption must apply
each year the person claims entitlement to
the exemption.
(c)
effective until approval of constitutional
amendment proposed by Acts 1995, 74th Leg.,
H.J.R. No. 35 (c) An exemption provided by
Section 11.13, 11.17, 11.18, 11.19, 11.20,
11.21, 11.22, 11.23(j), 11.29, 11.30, or
11.31 of this code, once allowed, need not
be claimed in subsequent years, and except
as otherwise provided by Subsection (e) of
this section, 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. Text of subsec. (c) effective
upon approval of constitutional amendment
proposed by Acts 1995, 74th Leg., H.J.R.
No. 35 (c) An exemption provided by Section
11.13, 11.162, 11.17, 11.18, 11.19, 11.20,
11.21, 11.22, 11.29, 11.30, or 11.31 of this
code, once allowed, need not be claimed in
subsequent years, and except as otherwise
provided by Subsection (e) of this section,
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 his 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.
(d)
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. 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, or 11.435 of this code, 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 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 his entitlement
to the exemption ends.
(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, he shall investigate.
If he determines that the property should
not be exempt, he shall cancel the exemption
and deliver written notice of the cancellation
within five days after the date he makes
the cancellation.
(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.
Sec.
11.431. Late Application of Homestead Exemption.
(a)
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
one year after the date the taxes on the
homestead were paid or became delinquent,
whichever is earlier.
(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.
Sec.
11.432. Homestead Exemption for Manufactured
Home.
(a)
For a manufactured home to qualify for an
exemption under Section 11.13 of this code,
the application for the exemption must be
accompanied by a copy of a document of title
to the manufactured home issued by the Texas
Department of Licensing and Regulation under
Section 19, Texas Manufactured Housing Standards
Act (Article 5221f, Vernon's Texas Civil
Statutes), showing that the individual applying
for the exemption is the owner of the manufactured
home or be accompanied by a verified copy
of the purchase contract showing that the
applicant is the purchaser of the manufactured
home.
(c)
In this section, "manufactured home" has
the meaning assigned by Subsection (s), Section
3, Texas Manufactured Housing Standards Act
(Article 5221f, Vernon's Texas Civil Statutes);
however, the term does not apply to any manufactured
home which has been attached to real estate
and for which the document of title has been
canceled pursuant to Subsection (j) of Section
19 of said Act.
Sec.
11.433. Late Application for Religious
Organization Exemption.
(a)
The chief appraiser shall accept and approve
or deny an application for an 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 sixth 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.
Sec.
11.434. Late Application for a School Exemption.
(a)
The chief appraiser shall accept or deny
an application for an exemption under Section
11.21 of this code after the filing deadline
provided by Section 11.43 of this code if
the application is filed not later than December
31 of the sixth 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)
An application may not be filed under this
section after December 31, 1992.
Sec.
11.435. Late Application for Charitable
Organization Exemption.
(a)
The chief appraiser shall accept and approve
or deny an application for an exemption under
Section 11.18(d)(2) of this code after the
filing deadline provided by Section 11.43
of this code if the application is filed
not later than December 31 of the second
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)
An application may not be filed under this
section after December 31, 1991.
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) 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.
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.
(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.
(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.
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.
(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.
