Tex. Tax Code § 11.42 · Subchapter C. ADMINISTRATION OF EXEMPTIONS
EXEMPTION QUALIFICATION DATE.
Text — Current through the 89th 2nd Called Legislative Session, 2025
(a) Except as provided by Subsections (b) and (c) and by Sections 11.421, 11.422, 11.434, 11.435, and 11.436, eligibility for and amount of an exemption authorized by this chapter for any tax year are determined by a claimant's qualifications on January 1. A person who does not qualify for an exemption on January 1 of any year may not receive the exemption that year.
(b) An exemption authorized by Section 11.11 or 11.141 is effective immediately on qualification for the exemption.
(c) An exemption authorized by Section 11.13(c) or (d), 11.132, 11.133, 11.134, or 11.136 is effective as of January 1 of the tax year in which the person qualifies for the exemption and applies to the entire tax year.
(d) A person who acquires property after January 1 of a tax year may receive an exemption authorized by Section 11.17, 11.18, 11.19, 11.20, 11.21, 11.23, 11.231, 11.30, or 11.36 for the applicable portion of that tax year immediately on qualification for the exemption.
(e) A person who qualifies for an exemption under Section 11.131 or 11.35 after January 1 of a tax year may receive the exemption for the applicable portion of that tax year immediately on qualification for the exemption.
(f) A person who acquires property after January 1 of a tax year may receive an exemption authorized by Section 11.13, other than an exemption authorized by Section 11.13(c) or (d), for the applicable portion of that tax year immediately on qualification for the exemption if the preceding owner did not receive the same exemption for that tax year.
Notes and commentary — not statutory text
History
Acts 1979, 66th Leg., p. 2245, ch. 841, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1987, 70th Leg., ch. 640, Sec. 2, eff. Aug. 31, 1987; Acts 1991, 72nd Leg., ch. 836, Sec. 6.1, eff. Sept. 1, 1991; Acts 1993, 73rd Leg., ch. 345, Sec. 2, eff. Jan. 1, 1994; Acts 1997, 75th Leg., ch. 1039, Sec. 16, eff. Jan. 1, 1998; Acts 1997, 75th Leg., ch. 1059, Sec. 1, eff. June 19, 1997; Acts 1997, 75th Leg., ch. 1155, Sec. 1, eff. Jan. 1, 1998; Acts 1999, 76th Leg., ch. 1481, Sec. 3, eff. Jan. 1, 2000; Acts 2003, 78th Leg., ch. 411, Sec. 3, eff. Jan. 1, 2004.
Amended by:
Acts 2009, 81st Leg., R.S., Ch. 1417 (H.B. 770), Sec. 6, eff. January 1, 2010.
Acts 2011, 82nd Leg., R.S., Ch. 597 (S.B. 201), Sec. 1, eff. January 1, 2012.
Acts 2013, 83rd Leg., R.S., Ch. 122 (H.B. 97), Sec. 2, eff. January 1, 2014.
Acts 2013, 83rd Leg., R.S., Ch. 138 (S.B. 163), Sec. 2, eff. January 1, 2014.
Acts 2015, 84th Leg., R.S., Ch. 1236 (S.B. 1296), Sec. 21.002(25), eff. September 1, 2015.
Acts 2017, 85th Leg., R.S., Ch. 511 (S.B. 15), Sec. 2, eff. January 1, 2018.
Acts 2019, 86th Leg., R.S., Ch. 459 (H.B. 2859), Sec. 2, eff. January 1, 2020.
Acts 2019, 86th Leg., R.S., Ch. 1034 (H.B. 492), Sec. 2, eff. January 1, 2020.
Acts 2021, 87th Leg., 2nd C.S., Ch. 12 (S.B. 8), Sec. 1, eff. January 1, 2022.
Acts 2023, 88th Leg., R.S., Ch. 364 (S.B. 2289), Sec. 2, eff. January 1, 2024.
Acts 2025, 89th Leg., R.S., Ch. 592 (H.B. 2508), Sec. 2, eff. January 1, 2026.
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 82fbb5ba9a285fa535eb23d184579b1f13e519cda92b5f6b73c678e57e843912
- 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
Provisions in this library that the text above cites, as it prints each citation. A range cited as “ss. 61.13-61.16” links its first and last provisions.
Tax Code
- Tex. Tax Code § 11.11PUBLIC PROPERTY.Printed as Section 11.11 or 11.141
- Tex. Tax Code § 11.13RESIDENCE HOMESTEAD.Printed as Section 11.13 | Section 11.13(c)
- Tex. Tax Code § 11.131RESIDENCE HOMESTEAD OF 100 PERCENT OR TOTALLY DISABLED VETERAN.Printed as Section 11.131 or 11.35
- Tex. Tax Code § 11.141PRECIOUS METAL HELD IN PRECIOUS METAL DEPOSITORY.Printed as Section 11.11 or 11.141
- Tex. Tax Code § 11.17CEMETERIES.Printed as Section 11.17, 11.18, 11.19, 11.20, 11.21, 11.23, 11.231, 11.30, or 11.36
- Tex. Tax Code § 11.18CHARITABLE ORGANIZATIONS.Printed as Section 11.17, 11.18, 11.19, 11.20, 11.21, 11.23, 11.231, 11.30, or 11.36
- Tex. Tax Code § 11.19YOUTH SPIRITUAL, MENTAL, AND PHYSICAL DEVELOPMENT ASSOCIATIONS.Printed as Section 11.17, 11.18, 11.19, 11.20, 11.21, 11.23, 11.231, 11.30, or 11.36
- Tex. Tax Code § 11.20RELIGIOUS ORGANIZATIONS.Printed as Section 11.17, 11.18, 11.19, 11.20, 11.21, 11.23, 11.231, 11.30, or 11.36
- Tex. Tax Code § 11.21SCHOOLS.Printed as Section 11.17, 11.18, 11.19, 11.20, 11.21, 11.23, 11.231, 11.30, or 11.36
- Tex. Tax Code § 11.23MISCELLANEOUS EXEMPTIONS.Printed as Section 11.17, 11.18, 11.19, 11.20, 11.21, 11.23, 11.231, 11.30, or 11.36
- Tex. Tax Code § 11.231NONPROFIT COMMUNITY BUSINESS ORGANIZATION PROVIDING ECONOMIC DEVELOPMENT SERVICES TO LOCAL COMMUNITY.Printed as Section 11.17, 11.18, 11.19, 11.20, 11.21, 11.23, 11.231, 11.30, or 11.36
- Tex. Tax Code § 11.30NONPROFIT WATER SUPPLY OR WASTEWATER SERVICE CORPORATION.Printed as Section 11.17, 11.18, 11.19, 11.20, 11.21, 11.23, 11.231, 11.30, or 11.36
- Tex. Tax Code § 11.35TEMPORARY EXEMPTION FOR QUALIFIED PROPERTY DAMAGED BY DISASTER.Printed as Section 11.131 or 11.35
- Tex. Tax Code § 11.36MEDICAL OR BIOMEDICAL PROPERTY.Printed as Section 11.17, 11.18, 11.19, 11.20, 11.21, 11.23, 11.231, 11.30, or 11.36
- Tex. Tax Code § 11.421QUALIFICATION OF RELIGIOUS ORGANIZATION.Printed as Sections 11.421, 11.422, 11.434, 11.435, and 11.436
- Tex. Tax Code § 11.422QUALIFICATIONS OF A SCHOOL.Printed as Sections 11.421, 11.422, 11.434, 11.435, and 11.436
- Tex. Tax Code § 11.434LATE APPLICATION FOR A SCHOOL EXEMPTION.Printed as Sections 11.421, 11.422, 11.434, 11.435, and 11.436
- Tex. Tax Code § 11.435LATE APPLICATION FOR CHARITABLE ORGANIZATION EXEMPTION.Printed as Sections 11.421, 11.422, 11.434, 11.435, and 11.436
- Tex. Tax Code § 11.436APPLICATION FOR EXEMPTION OF CERTAIN PROPERTY USED FOR LOW-INCOME HOUSING.Printed as Sections 11.421, 11.422, 11.434, 11.435, and 11.436
Cited by 4 provisions
Provisions in this library whose text cites Tex. Tax Code § 11.42. Each shows the citation as that text prints it.
Tax Code
- Tex. Tax Code § 11.43APPLICATION FOR EXEMPTION.Printed as Section 11.42(d)
- Tex. Tax Code § 23.23LIMITATION ON APPRAISED VALUE OF RESIDENCE HOMESTEAD.Printed as Section 11.42(f)
- Tex. Tax Code § 26.1115CALCULATION OF TAXES ON RESIDENCE HOMESTEAD GENERALLY.Printed as Section 11.42(f)
- Tex. Tax Code § 26.113PRORATING TAXES--ACQUISITION BY NONPROFIT ORGANIZATION.Printed as Section 11.42(d)
Procedural information only. Not legal advice and not a substitute for the advice of an attorney. Confirm the current text with the official publisher before relying on it.