Tex. Tax Code § 11.211 · Subchapter B. EXEMPTIONS
REAL PROPERTY LEASED TO CERTAIN SCHOOLS.
Text — Current through the 89th 2nd Called Legislative Session, 2025
The portion of real property that is leased to an independent school district, community college district, or open-enrollment charter school authorized by Subchapter C, D, or E, Chapter 12, Education Code, is qualified and exempt from taxation pursuant to Sections 11.11 and 11.21 of this code if the portion of the real property that is leased to the public school is:
(1) used exclusively by the public school for the operation or administration of the school or the performance of other educational functions of the school; and
(2) reasonably necessary for a purpose described in Subdivision (1) as found by the school's governing body.
Notes and commentary — not statutory text
History
Added by Acts 2021, 87th Leg., R.S., Ch. 916 (H.B. 3610), Sec. 4, eff. September 1, 2021.
Source of truth
- Edition
- Current through the 89th 2nd Called Legislative Session, 2025
- Official file
- https://statutes.capitol.texas.gov/Docs/TX/htm/TX.11.htm
- Text hash
- sha256 2e3cad44f2d39a1aeed944095c2f86cce5f151cca13fd8671e231a3459b81dbf
- Composed by
- compose_tx.py 2026-10-05: the Legislative Council's chapter files read in document order; verify_tx.py's independent reading (lxml DOM walk) agrees character for character
This section cites
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