Texas Comptroller of Public Accounts

Texas Comptroller of Public Accounts, Glenn Hegar

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Tax Code Exemptions - General Application Provisions

Below is a chart outlining all the exemptions in the Tax Code. Chief appraisers, appraisal district staff and taxpayers can use this chart to determine which exemptions:

  • require no application;
  • require an annual application;
  • require a one-time application; and
  • allow a chief appraiser to request a new application.

Chief appraisers can use this chart to review their exemption procedures to ensure they meet the requirements of exemptions statutes and taxpayers can use this chart to know when they must apply, and how often, for specific exemptions they may be entitled to under law.

Tax Code Exemptions - General Application Provisions
(by Code Section)
(by Code Section Title)
No Application Required Annual Application Required Annual Application Not Required Chief Appraiser may Require New Application
11.11 Public Property X
11.111 Public Property Used to Provide Transitional Housing for Indigent Persons X
11.12 Federal Exemptions X
11.13 Residence Homestead X X
11.131 Residence Homestead of 100 Percent or Totally Disabled Veteran X X
11.132 Donated Residence Homestead of Partially Disabled Veteran X X
11.132 Residence Homestead of Surviving Spouse of Member of Armed Forces Killed in Action X X
11.14 Tangible Personal Property Not Producing Income X
11.145 Income-Producing Tangible Personal Property Having Value of Less Than $500 X
11.146 Mineral Interest Having Value of Less Than $500 X
11.15 Family Supplies X
11.16 Farm Products X
11.161 Implements of Husbandry X
11.17 Cemeteries X X
11.18 Charitable Organizations X X
11.1801 Charity Care and Community Benefits Requirements for Charitable Hospital X
11.181 Charitable Organizations Improving Property for Low-Income Housing X
11.182 Community Housing Development Organizations Improving Property for Low-Income and Moderate-Income Housing: Property Previously Exempt (Note: see provisions of 11.182(e)(3), 11.182(g), and 11.1826) X X
11.1825 Organizations Constructing or Rehabilitating Low-Income Housing: Property Not Previously Exempt X
(Note: see provisions of 11.1826)
11.1827 Community Land Trust X X
11.183 Association Providing Assistance to Ambulatory Health Care Centers X X
11.184 Organizations Engaged Primarily in Performing Charitable Functions X
(Note: reapplication required to continue to receive exemption after fifth tax year)
11.185 Colonia Model Subdivision Program X
11.19 Youth Spiritual, Mental, and Physical Development Associations X X
11.20 Religious Organizations X X
11.21 Schools X X
11.22 Disabled Veterans X X
11.23(a)-(g), (i), (k), (l) Miscellaneous Exemptions: (a) Veteran's Organizations; (b) Federation of Women's Clubs; (c) Nature Conservancy of Texas; (d) Congress of Parents and Teachers; (e) Private Enterprise Demonstration Associations; (f) Bison, Buffalo, and Cattalo; (g) Theater Schools; (i) Community Service Clubs; (k) Scientific Research Corporations; (l) Incomplete Improvements X
11.23(h), (j), (j-1) Miscellaneous Exemptions: (h) County Fair Associations; (j) Medical Center Development; (j-1) Medical Center Development in Populous Counties X X
11.231 Nonprofit Community Business Organization Providing Economic Development Services to Local Community X X
11.24 Historic Sites X
11.25 Marine Cargo Containers Used Exclusively in International Commerce X
11.251 Tangible Personal Property Exempt X
11.252 Motor Vehicles Leased for Personal Use X
11.253 Tangible Personal Property in Transit X
11.254 Motor Vehicle Used for Production of Income and for Personal Activities X X
11.27 Solar and Wind-Powered Energy Devices X
11.271 Offshore Drilling Equipment Not in Use X X
11.28 Property Exempted From City Taxation by Agreement X
11.30 Nonprofit Water Supply or Wastewater Service Corporation X X
11.31 Pollution Control Property X X
11.311 Temporary Exemption (Jan. 1, 2014 to Dec. 31, 2015): Landfill-Generated Gas Conversion Facilities X
11.315 Energy Storage System in Nonattainment Area X X
11.32 Certain Water Conservation Initiatives X
11.33 Raw Cocoa and Green Coffee Held in Harris County X X
11.437 Exemption for Cotton Stored in Warehouse X X
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