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Exemptions

Summaries

KP-0072
Ken Paxton

Local option homestead exemption from the amount that was adopted for the 2014 tax year through the 2019 tax year; Tax Code subsection 11.13(n-1) prohibits a school district, municipality, or county from repealing or reducing the

KP-0147
Ken Paxton

Subsection 11.13(l)(2)(B), Tax Code - A court would likely construe to refer to an owner's temporary residence in an establishment set up to assist persons with overcoming illness or injury, or with needs related to physical or mental weakness or growing old, through a wide range of activities, regardless of whether the owner receives such services

GA-0026
Greg Abbott

Foreclosed properties in the Veterans' Housing Assistance Program, if tax-exempt|Tax exemption of foreclosed properties in the Veterans' Housing Assistance Program

GA-0071
Greg Abbott

Release of obligations, if a business collects and remits municipal sales taxes as required by law, the city's rebate of those taxes to the business does not violate article III, section 55|Sales tax rebate, if a business collects and remits municipal sales taxes as required by law, the city's rebate of those taxes to the business does not violate article III, section 55 of the Texas Constitution|Sales tax rebate, if a business collects and remits municipal sales taxes are required by law, the city's rebate of those taxes to the business does not violate article III, section 55 or the Texas Constitution

GA-0091
Greg Abbott

Improvements, distinguishing from repairs for purposes of limit on value of senior's residence homestead for school-district taxation|Improvements, for purposes of cap on residence homestead's appraised value repairs made after natural disaster are and are not "ordinary maintenance"|Ordinary maintenance|Repair|Improvement|Improvements and repairs to residence homestead after natural disaster, valuing for purposes of statute limiting tax a school district may collect from senior and of statute capping appraised value|Residence homestead of senior, valuation may be increased to reflect value of improvements made following a natural disaster that damaged home; distinguishing between repairs and improvements

GA-0194
Greg Abbott

Retroactive tax exemption|Travel trailers, retroactive exemption for|Refund tax collected on travel trailers under retroactive exemption in 2002 and 2003, no implied authority for political subdivision to|Travel trailers, no implied authority to refund taxes collected in 2002 or 2003

GA-0474
Greg Abbott

Homestead preservation reinvestment zone, termination date|Homestead preservation reinvestment zone, tax increment fund, use of|Community housing development organization, homestead preservation district tax exemption, application of|Homestead preservation district, tax exemption, application of|Housing finance corporation, homestead preservation district tax exemption, application of|Homestead preservation district tax increment reinvestment zone, family median income, determination of|Homestead preservation district land trusts

GA-0484
Greg Abbott

Taxation, personal property that is not required to be rendered for taxation is not thereby exempt from|Exemptions from taxation must be strictly construed and may not be raised by implication|Rendition requirement, a motor vehicle that need not be rendered under Tax Code section 22.01(k) is not thereby exempt from taxation

GA-0485
Greg Abbott

Equitable title in public entity, tax exemption of property owned by private-public partnership through

GA-0522
Greg Abbott

Development Corporation Act of 1979, legal and tax-exempt status of privately used commercial projects\r\n|Tax-exempt status of privately used commercial projects under Development Corporation Act of 1979 |Development Corporation Act of 1979, privately used commercial projects \r\n

GA-0537
Greg Abbott

Fact question for the chief appraisal of the appraisal district to initially determine, Whether any property is entitled to a tax exemption is \r\n|Used for charitable purposes under the Texas Constitution and section 11.18, Tax Code, Under certain circumstances unoccupied property owned by charitable organization could be determined to be\r\n

GA-0600
Greg Abbott

Tax abatement agreements, authority of commissioners court to grant when the subjects of the agreement are fixtures and improvements owned by a wind turbine company and are to be located on the property of a member of the commissioners court

GA-0676
Greg Abbott

Property tax exemption, maximum authorized amounts for disabled veterans|Disabled veterans, maximum amount of property tax exemption authorized

GA-0752
Greg Abbott

Definition of "residence homestead" for purposes of payment of property taxes under section 11.13(j), Tax Code, differs from definition of "homestead" for purposes of exemption from forced sale pursuant to article XVI, section 51 of the Texas Constitution|Whether multiple parcels of land may constitute "residence homestead" is question of fact|Residence homestead

GA-0787
Greg Abbott

Tax Code sections 33.06 and 32.065, a deferral to pay taxes on a residence homestead for a property owner age 65 or older also prohibits a property tax lender from exercising a remedy of foreclosure or judicial sale until the 181st day after the date the individual no longer owns and occupies the property as a residence homestead

GA-0827
Greg Abbott

Chief appraiser, initial determination about eligibility of tax exemptions rests with|Tax exempt property, tax exempt status of leasehold interest in

GA-0868
Greg Abbott

The tax freezes and exemptions authorized by article VIII, section 1-b of the Texas Constitution are available for residence homesteads of persons who are under a disability for purposes of payment of disability insurance benefits under Federal Old-Age, Survivors, and Disability Insurance|Definition of \\"disability\\" under the Americans with Disabilities Act, whether a person falls within the definition is not relevant to the analysis of who qualifies for tax freezes or exemptions under article VIII, section 1-b of the Texas Constitution

GA-0881
Greg Abbott

Calculation of interest and penalties on the homestead of an elderly or disabled person whose taxes have been deferred is governed by section 33.06 of the Tax Code for the entire period during which the deferral is effective

GA-0890
Greg Abbott

Nonprofit community business organization, under section 11.231 of the Texas Tax Code an entity that satisfies the elements in subsections (a) and (d), as determined by the chief appraiser, is a|Property tax exemption under section 11.231 of the Texas Tax Code, an entity that satisfies the elements in subsections 11.231(a) and 11.231(d), as determined by the chief appraiser, is a \\"nonprofit community business organization\\" that qualifies for a|Nonprofit Community Business Organization\r\n\r\nPrimarily

GA-0918
Greg Abbott

Residence homestead exemption, under subsection 11.131(c) of the Tax Code a surviving spouse’s qualifications for the residence homestead property tax exemption are determined on January 1, 2012 and the fact that the disabled veteran died in 2011 prior to the effective date of subsection 11.131(c) does not deprive the surviving spouse of the|Surviving spouse of the residence homestead exemption whose qualifications for the residence homestead property tax exemption are determined on January 1, 2012, the fact that the disabled veteran died in 2011 prior to the effective date of subsection 11.131(c) does not deprive the

GA-1070
Greg Abbott

Tax Code section 26.07, if a municipality\\'s ad valorem rollback rate is zero, and it adopts a tax rate above zero, the qualified voters of the municipality by petition may require that an election be held to determine whether or not to reduce the ad valorem tax rate back to zero under|Article VIII, section 1-b(h)Texas Constitution, a municipality with an ad valorem tax rate of zero, upon receiving a properly filed petition from five percent of authorized voters, must hold an election to determine whether to freeze the total amount of ad valorem taxes imposed on property that is subject to a residence homestead exemption owned by a person that is disabled or is 65 years of age or older under

GA-1080
Greg Abbott

Municipal drainage utility charge, school districts subject to

GA-1092
Greg Abbott

Tax exemption for property equitably owned by charitable organization|Chief appraiser, initial determination about eligibility for tax exemption rests with

DM-0031
Dan Morales

Impair contract to pay bondholders with ad valorem tax revenues, municipality may not increase homestead exemption if increase would | Homestead exemption, municipality may not increase if increase would impair municipality's contract to pay bondholders with ad valorem tax revenues | Increase homestead exemption, municipality may not if increase would impair municipality's contract to pay bondholders with ad valorem tax revenues

DM-0078
Dan Morales

Mineral interests of Lower Colorado River Authority exempt from taxation if held exclusively for use and benefit of public|Lower Colorado River Authority, mineral interests of exempt from taxation if held for use and benefit of public

DM-0090
Dan Morales

County tax abatement agreement, authority of district to enter into tax abatement agreement for land pertaining to county agreement expired 90 days after date of execution of county agreement

DM-0187
Dan Morales

Forfeiture of real property to state-property exempt from taxation while title is in state

DM-0188
Dan Morales

Publicly-owned property, tax-exempt status of property leased to private party or another political subdivision|Taxation of property owned by city, school, or junior college district but leased to private party or another political subdivision|Taxation of publicly-owned property leased to private party or another political subdivision

DM-0216
Dan Morales

Gasoline tax, gasoline purchased by school district and used by independent contractors solely for provision of transportation services to school district is exempt from

DM-0272
Dan Morales

Private residential housing, whether specific property provides depends upon the circumstances surrounding the resident involved and upon the present resident's intentions|Private residential housing|Ad valorem taxation, patient housing center affiliated with M.D. Anderson Cancer Center is not "private residential housing" and may therefore be exempt from

DM-0301
Dan Morales

Waste disposal site for materials dredged from Intercoastal Waterway, property used as may not be exempted from taxation|Tax exemption not available for property used as waste disposal site for materials dredged from Intercoastal Waterway

DM-0312
Dan Morales

Exemption from taxation, taxing unit may not adopt by public election|Homestead, taxing unit may not adopt by public election

DM-0374
Dan Morales

Permanent University Fund land leased for grazing, whether water improvement district may tax|Taxation of Permanent University Fund land leased for grazing|Permanent University Fund land, taxation by water improvement district|Tax|Special assessment

DM-0383
Dan Morales

Jail occupied by county under lease-purchase agreement with private entity, whether exempt from property tax|Jail facility, whether exempt from ad valorem taxation when county occupies under lease-purchase agreement

DM-0429
Dan Morales

Amusement park operated on real property owned by state university, whether property is exempt from ad valorem tax|Real property owned by state university and operated as amusement park, whether subject to ad valorem tax

DM-0432
Dan Morales

Special law, tax exemption for specific, named private entity constitutes|Local law|Special law

DM-0436
Dan Morales

Airport, authority to own and operate for use of state aircraft|Airport property leased by state to private entity|Inverse condemnation, state's liability for property damage|Legislature, power of eminent domain must be conferred by|Reversionary right may not be attached to condemned property

DM-0463
Dan Morales

Freeport exemption from ad valorem tax not limited to property under continuous ownership while in Texas|Freeport goods

JC-0092
John Cornyn

Grants for economic development, authority of county commissioners court to make|Economic development grants that are the economic equivalent of a tax abatement, authority of county to make

JC-0133
John Cornyn

Abatement may not be granted to the owner of property that was previously the subject of a ten-year tax abatement agreement|Tax abatement may not be granted to the owner of property that was previously the subject of a ten-year tax abatement agreement

JC-0134
John Cornyn

Exemption for property of charitable organization inapplicable to building used by nonprofit, but owned by individual

JC-0155
John Cornyn

Tax Abatement Act does not make the owner of tax-abated property ineligible for election to city council; rather, it removes property owned by city council member from eligibility for new tax abatement agreement (Clarified by Tex. Att'y Gen. Op. No. JC-02|Tax abatement, property not eligible for if owned or leased by member of the governing body of the municipality that grants abatements (Clarified by Tex. Att'y Gen. Op. No. JC-0236 (2000))|Abatement, property not eligible for if owned or leased by a member of the governing body of the municipality that grants abatements (Clarified by Tex. Att'y Gen. Op. No. JC-0236 (2000))

JC-0282
John Cornyn

Travel trailers, whether travel trailer located on land of another may be taxed as an improvement to real property|Personal property, consequences of governmental body's failure to hold a public hearing regarding proposal to tax personal property otherwise exempt from taxation

JC-0299
John Cornyn

Youth-development-association-use tax exemption, qualification of agricultural open-space land for does not constitute a change of use triggering rollback tax when property still used for agricultural purposes

JC-0300
John Cornyn

Tax abatement agreement with owner of tax-exempt leasehold interest in tax-exempt real property, county's authority to enter into

JC-0311
John Cornyn

Tax-exempt, whether building owned by hospital district and leased to physicians for their private practice is|Hospital district that owns building and leases to physicians for their private practice, whether tax-exempt

JC-0372
John Cornyn

Pollution-control property tax exemption, Commission's duty to limit exemption to that portion of property that controls pollution|Pollution-control property, scope of exemption from ad valorem taxation

JC-0415
John Cornyn

Tax exemption under section 11.13 of Tax Code, whether rental of all or part of residence disqualifies residence for|Principal residence|Temporary|Rental of all or part of residence, whether this disqualifies residence for homestead tax exemption under section 11.13 of the Tax Code

JC-0571
John Cornyn

Tax exemption, tests for determining exempt status of building owned by municipal hospital authority but leased in part to private long-term health care company|Municipal hospital authority-owned building leased in part to private long-term health care company, tests for determining tax exemption

JC-0576
John Cornyn

Community housing development organization, eligibility for exemption from ad valorem taxation of real property under section 11.182