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Primarily Charitable Organization Property Tax Exemptions

If your office is reviewing applications for primarily charitable organization property tax exemptions authorized by Tax Code Section 11.184 (Form 50-299), please remember the following points:

  1. The approval of the local taxing units is no longer required after the amendment to Tax Code §11.184 during the last legislative session. The change was made by H.B. 2555, eff. Jan. 1, 2010.
  2. The Comptroller’s letter of determination verifies that the organization meets the primarily charitable status. If the organization has presented the letter with its application, no further verification of status is needed. Section 11.184(h) provides that “the chief appraiser shall accept the copy of the letter as conclusive evidence as to whether the organization engages primarily in charitable functions and is eligible for an exemption under this section.”
  3. The only determination that an appraisal district may make regarding applications for “primarily charitable organizations” concerns whether or not the property is used for the purpose listed in law and the application.
  4. Comptroller Rule 9.417, effective on Feb. 22, 2010, governs this exemption. It may be found at http://www.window.state.tx.us/taxinfo/proptax/proptaxrules.pdf

Please contact the Property Tax Assistance Division if you need further information concerning Rule 9.417 by email at ptad@cpa.state.tx.us or by phone at (800) 252-9121.

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