Tex. Tax Code § 11.436 · Subchapter C. ADMINISTRATION OF EXEMPTIONS
APPLICATION FOR EXEMPTION OF CERTAIN PROPERTY USED FOR LOW-INCOME HOUSING.
Text — Current through the 89th 2nd Called Legislative Session, 2025
(a) An organization that acquires property that qualifies for an exemption under Section 11.181(a) or 11.1825 may apply for the exemption for the year of acquisition not later than the 30th day after the date the organization acquires the property, and the deadline provided by Section 11.43(d) does not apply to the application for that year.
(b) If the application is granted, the exemption for that year applies only to the portion of the year in which the property qualifies for the exemption, as provided by Section 26.111. If the application is granted after approval of the appraisal records by the appraisal review board, the chief appraiser shall notify the collector for each taxing unit in which the property is located. The collector shall calculate the amount of tax due on the property in that year as provided by Section 26.111 and shall refund any amount paid in excess of that amount.
(c) To facilitate the financing associated with the acquisition of a property, an organization, before acquiring the property, may request from the chief appraiser of the appraisal district established for the county in which the property is located a preliminary determination of whether the property would qualify for an exemption under Section 11.1825 if acquired by the organization. The request must include the information that would be included in an application for an exemption for the property under Section 11.1825. Not later than the 45th day after the date a request is submitted under this subsection, the chief appraiser shall issue a written preliminary determination for the property included in the request. A preliminary determination does not affect the granting of an exemption under Section 11.1825.
Notes and commentary — not statutory text
History
Added by Acts 1993, 73rd Leg., ch. 345, Sec. 3, eff. Jan. 1, 1994. Amended by Acts 1997, 75th Leg., ch. 715, Sec. 3, eff. Jan. 1, 1998; Acts 2001, 77th Leg., ch. 842, Sec. 3, eff. June 14, 2001; Acts 2003, 78th Leg., ch. 1156, Sec. 4, eff. Jan. 1, 2004.
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 ba6d6a814017684d8b4e3a012bf78135c529dd8401031b3fee6225c261f0c1c3
- 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 § 11.181CHARITABLE ORGANIZATIONS IMPROVING PROPERTY FOR LOW-INCOME HOUSING.Printed as Section 11.181(a) or 11.1825
- Tex. Tax Code § 11.1825ORGANIZATIONS CONSTRUCTING OR REHABILITATING LOW-INCOME HOUSING: PROPERTY NOT PREVIOUSLY EXEMPT.Printed as Section 11.181(a) or 11.1825 | Section 11.1825
- Tex. Tax Code § 11.43APPLICATION FOR EXEMPTION.Printed as Section 11.43(d)
- Tex. Tax Code § 26.111PRORATING TAXES--ACQUISITION BY CHARITABLE ORGANIZATION.Printed as Section 26.111
Cited by 2 provisions
Provisions in this library whose text cites Tex. Tax Code § 11.436. Each shows the citation as that text prints it.
Tax Code
- Tex. Tax Code § 11.42EXEMPTION QUALIFICATION DATE.Printed as Sections 11.421, 11.422, 11.434, 11.435, and 11.436
- Tex. Tax Code § 31.12PAYMENT OF CERTAIN TAX REFUNDS; INTEREST.Printed as Section 11.35(j), 11.431(b), 11.436(b), 11.438(c), 11.439(b), 23.1243(d), 23.48(d), 23.60(d), 26.05(e), 26.07(g), 26.075(k), 26.08 | Section 11.431(b), 11.436(b), 11.438(c), or 11.439(b)
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.