Chapter 11

Taxable Property and Exemptions

Subchapter A. Taxable Property

11.01 Real and Tangible Personal Property 11.02 Intangible Personal Property

Subchapter B. Exemptions

11.11 Public Property 11.111 Public Property Used to Provide Transitional Housing for Indigent Persons 11.12 Federal Exemptions 11.13 Residence Homestead 11.131 Residence Homestead of 100 Percent or Totally Disabled Veteran 11.132 Donated Residence Homestead of Partially Disabled Veteran 11.133 Residence Homestead of Surviving Spouse of Member of Armed Services Killed in Line of Duty 11.134 Residence Homestead of Surviving Spouse of First Responder Killed in Line of Duty 11.135 Continuation of Residence Homestead Exemption While Replacement Structure Is Constructed; Sale of Property 11.136 Residence Homesteads of Surviving Spouses of Certain Qualifying Veterans 11.14 Tangible Personal Property Not Producing Income 11.141 Precious Metal Held in Precious Metal Depository 11.145 Income-Producing Tangible Personal Property 11.146 Mineral Interest Having Value of Less Than $500 11.15 Family Supplies 11.16 Farm Products 11.161 Implements of Husbandry 11.162 Animal Feed Held for Sale at Retail 11.17 Cemeteries 11.18 Charitable Organizations 11.1801 Charity Care and Community Benefits Requirements for Charitable Hospital 11.181 Charitable Organizations Improving Property for Low-Income Housing 11.182 Community Housing Development Organizations Improving Property for Low-Income and Moderate-Income Housing: Property Previously Exempt 11.1825 Organizations Constructing or Rehabilitating Low-Income Housing: Property Not Previously Exempt 11.1826 Monitoring of Compliance with Low-Income and Moderate-Income Housing Exemptions 11.1827 Community Land Trust 11.183 Association Providing Assistance to Ambulatory Health Care Centers 11.184 Organizations Engaged Primarily in Performing Charitable Functions 11.185 Colonia Model Subdivision Program 11.19 Youth Spiritual, Mental, and Physical Development Associations 11.20 Religious Organizations 11.201 Additional Tax on Sale of Certain Religious Organization Property 11.21 Schools 11.211 Real Property Leased to Certain Schools 11.22 Disabled Veterans 11.23 Miscellaneous Exemptions 11.231 Nonprofit Community Business Organization Providing Economic Development Services to Local Community 11.24 Historic Sites 11.25 Marine Cargo Containers Used Exclusively in International Commerce 11.251 Tangible Personal Property Exempt 11.252 Motor Vehicles Leased for Use Other Than Production of Income 11.253 Tangible Personal Property in Transit 11.254 Motor Vehicle Used for Production of Income and for Personal Activities 11.26 Limitation of School Tax on Homesteads of Elderly or Disabled 11.261 Limitation of County, Municipal, or Junior College District Tax on Homesteads of Disabled and Elderly 11.27 Solar and Wind-Powered Energy Devices 11.271 Offshore Drilling Equipment Not in Use 11.28 Property Exempted from City Taxation by Agreement 11.29 Intracoastal Waterway Dredge Disposal Site 11.30 Nonprofit Water Supply or Wastewater Service Corporation 11.31 Pollution Control Property 11.311 Landfill-Generated Gas Conversion Facilities 11.315 Energy Storage System in Nonattainment Area 11.32 Certain Water Conservation Initiatives 11.33 Raw Cocoa and Green Coffee Held in Harris County 11.34 Limitation of Taxes on Real Property in Designated Areas of Certain Municipalities 11.35 Temporary Exemption for Qualified Property Damaged by Disaster 11.351 Temporary Exemption for Improvement to Residence Homestead Destroyed by Fire 11.36 Medical or Biomedical Property 11.37 Child-Care Facilities 11.38 Border Security Infrastructure

Subchapter C. Administration of Exemptions

11.41 Partial Ownership of Exempt Property 11.42 Exemption Qualification Date 11.421 Qualification of Religious Organization 11.422 Qualifications of a School 11.423 Qualification of Charitable Organization or Youth Association 11.424 Conflict Between Governing Regulation of Nonprofit Organization, Association, or Entity and Contract with United States 11.43 Application for Exemption 11.431 Late Application for Homestead Exemption 11.432 Homestead Exemption for Manufactured Home 11.433 Late Application for Religious Organization Exemption 11.434 Late Application for a School Exemption 11.435 Late Application for Charitable Organization Exemption 11.436 Application for Exemption of Certain Property Used for Low-Income Housing 11.437 Exemption for Cotton Stored in Warehouse 11.438 Late Application for Veteran's Organization Exemption 11.439 Late Applications for Disabled Veterans Exemptions 11.4391 Late Application for Freeport Exemption 11.44 Notice of Application Requirements 11.45 Action on Exemption Applications 11.46 Compilation of Partial Exemptions 11.47 Mail Survey of Residence Homesteads 11.48 Confidential Information 11.49 Legal Title Not Affected 11.50 Provision of Names of Individuals Receiving Residence Homestead Exemption to Another Chief Appraiser