Texas Tax Code
Sec. § 11.42
Exemption Qualification Date


(a)

Except as provided by Subsections (b) and (c) and by Sections 11.421 (Qualification of Religious Organization), 11.422 (Qualifications of a School), 11.434 (Late Application for a School Exemption), 11.435 (Late Application for Charitable Organization Exemption), and 11.436 (Application for Exemption of Certain Property Used for Low-income Housing), eligibility for and amount of an exemption authorized by this chapter for any tax year are determined by a claimant’s qualifications on January 1. A person who does not qualify for an exemption on January 1 of any year may not receive the exemption that year.

(b)

An exemption authorized by Section 11.11 (Public Property) or 11.141 (Precious Metal Held in Precious Metal Depository) is effective immediately on qualification for the exemption.

(c)

An exemption authorized by Section 11.13 (Residence Homestead)(c) or (d), 11.132 (Donated Residence Homestead of Partially Disabled Veteran), 11.133 (Residence Homestead of Surviving Spouse of Member of Armed Services Killed in Action), or 11.134 (Residence Homestead of Surviving Spouse of First Responder Killed in Line of Duty) is effective as of January 1 of the tax year in which the person qualifies for the exemption and applies to the entire tax year.

(d)

A person who acquires property after January 1 of a tax year may receive an exemption authorized by Section 11.17 (Cemeteries), 11.18 (Charitable Organizations), 11.19 (Youth Spiritual, Mental, and Physical Development Associations), 11.20 (Religious Organizations), 11.21 (Schools), 11.23 (Miscellaneous Exemptions), 11.231 (Nonprofit Community Business Organization Providing Economic Development Services to Local Community), or 11.30 (Nonprofit Water Supply or Wastewater Service Corporation) for the applicable portion of that tax year immediately on qualification for the exemption.

(e)

A person who qualifies for an exemption under Section 11.131 or 11.35 (Temporary Exemption for Qualified Property Damaged by Disaster) after January 1 of a tax year may receive the exemption for the applicable portion of that tax year immediately on qualification for the exemption.
Acts 1979, 66th Leg., p. 2245, ch. 841, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1987, 70th Leg., ch. 640, Sec. 2, eff. Aug. 31, 1987; Acts 1991, 72nd Leg., ch. 836, Sec. 6.1, eff. Sept. 1, 1991; Acts 1993, 73rd Leg., ch. 345, Sec. 2, eff. Jan. 1, 1994; Acts 1997, 75th Leg., ch. 1039, Sec. 16, eff. Jan. 1, 1998; Acts 1997, 75th Leg., ch. 1059, Sec. 1, eff. June 19, 1997; Acts 1997, 75th Leg., ch. 1155, Sec. 1, eff. Jan. 1, 1998; Acts 1999, 76th Leg., ch. 1481, Sec. 3, eff. Jan. 1, 2000; Acts 2003, 78th Leg., ch. 411, Sec. 3, eff. Jan. 1, 2004.
Amended by:
Acts 2009, 81st Leg., R.S., Ch. 1417 (H.B. 770), Sec. 6, eff. January 1, 2010.
Acts 2011, 82nd Leg., R.S., Ch. 597 (S.B. 201), Sec. 1, eff. January 1, 2012.
Acts 2013, 83rd Leg., R.S., Ch. 122 (H.B. 97), Sec. 2, eff. January 1, 2014.
Acts 2013, 83rd Leg., R.S., Ch. 138 (S.B. 163), Sec. 2, eff. January 1, 2014.
Acts 2015, 84th Leg., R.S., Ch. 1236 (S.B. 1296), Sec. 21.002(25), eff. September 1, 2015.
Acts 2017, 85th Leg., R.S., Ch. 511 (S.B. 15), Sec. 2, eff. January 1, 2018.
Acts 2019, 86th Leg., R.S., Ch. 459 (H.B. 2859), Sec. 2, eff. January 1, 2020.
Acts 2019, 86th Leg., R.S., Ch. 1034 (H.B. 492), Sec. 2, eff. January 1, 2020.
Source
Last accessed
May. 11, 2021