96-1740 Texas Property Tax Exemptions

Glenn HegarTexas Comptroller of Public AccountsTexas PropertyTax ExemptionsComplete and Partial PropertyTax Code Exemptions Available toProperty Owners Who QualifyFebruary 2018

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Texas Property TaxTable of ContentsProperty Tax Exemptions. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .1Exemption Applications . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .)/& * . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .2' ! * 0 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .2Chief Appraiser Determinations . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .2Types of Exemptions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .3Residence Homestead )) )1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .13 4 )) )1) )) )15 )) )11 )) 55 )) 51 . . . . . . . .5 " " 7 8 / : ! ! / ' " )) ); . . . . . . . . . . . . . . . . . . . . .6 )) );5 . . . . . . . . . . . . . . . . . . . . . . . . . .6' ! / 8 )) )1( . . . . . . . . . . . . . . . . . . .6 )) );( . . . . . . . . . . . . . . . . . . . . .6 )) 5 . . . . . . . . . . . . . . . . . . . . . . . . . . . )) 5) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ' ' ! )) )) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Appendix A – Tax Code Exemption General Application Provisions . . . . . . . . . . . . . . . . . .9Appendix B – Other Property Tax Code Exemption Summaries . . . . . . . . . . . . . . . . . . . 11Appendix C – Residence Homestead Exemptions. . . . . . . . . . . . . . . . . . . . . . . . . . . . 17Property Tax Exemptions

Texas Property TaxProperty Tax Exemptions

Texas Property TaxProperty Tax Exemptions' ! ! ! ! ' ! ! " ' ! ! ! " % " " ! " & " " ! ! ! ! & ! " ! ! " ! " ! " ! ! ! " locally on whether or not to offer others.Exemption Applications & ! & ! tion in most circumstances.) ? ! & & ! " in law.2 @ ! ) 1 " ! &B ! " & 1 ! ! ( ! & ! & ! @ B & & " ! ! ! & emption. Appendix A & exemptions:K L K L K B ! chief appraiser. & ! 5' ! & ! 6 ! an exemption to a property owner. " ! & ! & " ! & / ! ! ; ' ! & & exemption.G4 % @ & & M ) & !L 5 ! L 1 the property’s use.)526 F )) (1 FF )) (1 )) (1) )) (11 )) (1 )) (1; )) (1G )) (1G)1 F )) (1 ( F )) (1I F )) ( ; G F () () F () 1 F () 1 F )) ) Property Tax Exemptions — 1

Owner’s Qualifications/& " ! ! 4 " " ! " ! ! ! " ! tionship or other factors.Acquisition DateS " ! ! ! )(Property’s Qualifications and Use N ) ! ! & ! ! tion date.) @ ! ! ! ! ! & ! Q emption and demonstrate that each property meets exemp January 1How and when the property owner uses the property is often & ! " ! & N ) ' ! " B & B & ! " & " " " ! N ) ))ImmediateO & & I & ! & ! ! & N ) ! ? " " ! ! ! I P " " " & ! " " 0 " % " " % ! Q ! ! ! ! N ) of the tax year.)5/ ! " &B ! " & ! & & " " )1) )5 )1 )) F )) (1 F )) (5 F )) (5 F )) (52 — Property Tax ExemptionsChief Appraiser Determinations ) L 5 " % L 1 ! L ( ! ! & & tion or the denial of an exemption application and may pro " & 8# 8# ! ) ! ! ! P ! & MK ' ! & LK ! ! LK P & LK 4 !LK ? I ! ! LK P & ! L K ? ! ! )() FF )) (5 )) (1I F )) (

Texas Property TaxTypes of Exemptions " ' ! & ! ! ' ! & & ! " Appendix B ! Tax Code.Residence Homestead(Tax Code Section 11.13)@ & L & " " L & property is the principal residence of the owner. Appendix Clists mandatory and local option residence homestead exemp homestead in or outside of Texas. The application must in ! " ! ! " " ! L & ! : ! ' 20 ! & & " ! & ! & " " ! 0 " " ! " ! ! ! ! ! & " " Q Q & ! application for that license.5)General Residence Homestead & U5 tion on residence homesteads.)I ! ! ! ! 5 ! " U ) U1 ! B B % V ); exemption other than the owner has an ownership interest inthe property and uses the property as the owner’s principalresidence.)G O & " applicant does not claim an exemption on another residenceNormally the exemption applies to those portions of the ! or other use.22 The homestead includes up to 20 acres of land ! " 51 & & ! ! & ! & " & ! " 0 ! " " ! ! & ! & ! % stead exemption. The two-year limit does not apply to thesehomeowners.5(20)I ) ); )G F )) )1 F )) )1 F )) )1 F )) )1 Q ) 5) F )) (1 Q 51 5( 22 F )) (1 F )) )1 % F )) )1 Q ) F )) )1 Property Tax Exemptions — 3

Age 65 or Older or Disabled & U) I 25 ! ! ! locally to offer a separate residence homestead exemption for I U1 26 ! ! I & I " 5 ? I & " " ! " " " " & for the exemption.5; I & & & & ! & ! another home and use it as their principal residence.11 ! ! Q ! & I or older.1( " ! ! ! 1 tion may adopt the limitation. / " I & ? " " " 1IManufactured and Cooperative Housing ! ! 7 / B " " P ! ? 5G A & " I N ) ! ! ! I ! ! The exemption applies to the entire tax year as if the person& I N ) 1 If these applicants are not ! ! " " " of ownership.1)@ ! ! 7 ! & & " a statement of ownership.1 ! ! ! & ! " ! ! " ! ! ! & " " & ! ! ! residence homestead exemption.15Uninhabitable or Unstable & ! & I " " ! & ! " " B 1; 0 " B ! " % 4 %holder whose interest is separately appraised may protest and % ! ! & 1G? & & " ! ! ! & & & ! " " tial occupancy of the structure while the owner constructs a & & & " that period and intends to return and occupy the structure asthe owner’s principal residence.( 25 F )) )1 26 F )) )1 5 F )) )1 5; F )) )1 5G 1 1) 15 F )) )1 ) F )) (5 F )) (1 F )) )1 Q ) P Q 5 4 — Property Tax Exemptions11 F )) 5I F )) 5I) 1 3? F )B 1(1I1 F )) 5I) 1G ( 1; F )) (15 F )) )1 F 51 )G F )) )1

" & " structure or other physical preparation of the site on which ! & ! ture as the owner’s principal residence. The owner may not " ! stances for more than two years. The site of a replacement ! & & % " " & % ! " ! () N ) ! ! " ! ! ! % & ! ! " that portion of the year.(IVeterans’ Exemptions (Tax CodeSections 11.131, 11.132, 11.133,11.22 and 11.23(a))? " " ! " " & " " " ! " ! & & " " " & determined.(;Partial Exemption & " ! ! & ! " " " " (5 ? " exemption for residence homesteads donated at no cost or not % " " ! "

Texas Property Tax Exemptions Complete and Partial Property Tax Code Exemptions Available to Property Owners Who Qualify February 2018 Glenn Hegar Texas Comptroller of Public Accounts ˇˆ ˆ ˆ . Texas Comptroller of Public Accounts