Applying for Property Tax Exemption in Texas - what and how.

Texas offers a variety of exemptions from property taxes for property and property owners that qualify. These include several partial or total (absolute) exemptions from property appraised values.

Property is taxable unless the owner shows that it meets all legal requirements for a total or partial exemption. A partial exemption excludes a percentage or a fixed dollar amount of the value for taxation.

A property owner must apply for exemptions from property tax in most cases.

But first, who decides whether your property and/or you are eligible for the exemption or not?

Appraisal district chief appraisers determine whether or not property qualifies for an exemption.
But if unsatisfied, property owners have the right to appeal the chief appraiser’s exemption determinations, including the denial of an exemption. However, an individual property owner may not challenge the grant of an exemption to another property owner.
Taxing units may appeal the granting of an exemption to a particular property owner.
Know more about appealing or protesting your property's tax appraisal here.

What is included in an exemption application?

Exemption applications ask for information pertaining to the exemption issue. Most exemption qualification are based on one or more of the following:

• The owner's eligibility for exemption.
• The property's eligibility for exemption.
• The property's use.

A property owner is expected to produce evidence to prove eligibility to claim the exemption.
Learn about the Types of Property Tax Exemptions you can claim in the state of Texas here.

Frequency

Some tax exemptions require the property owner to file an application one time and others require the property owner to file an application annually. Most one-time exemptions allow the chief appraiser to request a new application to verify that a property or property owner remains eligible for the exemption.

Here is a list of property tax exemptions that require no application, annual application and one-time application unless requested by the chief appraiser.

No application required:

Tax Code Section	Exemption
11.11	Public Property
11.12	Federal Exemptions
11.14	Tangible Personal Property Not Producing Income
11.141	Precious Metal Held in Precious Metal Depository
11.145	Income-Producing Tangible Personal Property Having Value Less Than $500
11.146	Mineral Interest Having Value of Less than $500
11.15	Family Supplies
11.16	Farm Products
11.161	Implements of Husbandry
11.25	Marine Cargo Containers Used Exclusively in International Commerce

Annual application required:

Tax Code Section	Exemption
11.111	Public Property Used to Provide Transitional Housing for Indigent Persons
11.1801	Charity Care and Community Benefits Requirements for Charitable Hospital
11.181	Charitable Organizations Improving Property for Low-Income Housing
11.1825	Organizations Constructing for Rehabilitating Low-Income Housing: Property Not Previously Exempt (Note: See provisions of 11.1826)
11.184	Organizations Engaged Primarily in Performing Charitable Functions (Note: Reapplication required every fifth tax year instead of annually.)
11.185	Colonia Model Subdivision Program
11.23(b)-(g), (i), (k) or (l)	Miscellaneous Exemptions: Federation of Women’s Clubs; Nature Conservancy of Texas; Congress of Parents and Teachers; Private Enterprise Demonstration Associations; Bison, Buffalo and Cattalo; Theater Schools; Community Service Clubs; Scientific Research Corporations; and Incomplete Improvements
11.24	Historic Sites
11.251	Tangible Personal Property Exempt
11.252	Motor Vehicles Leased for Personal Use
11.253	Tangible Personal Property in Transit
11.28	Property Exempted from City Taxation by Agreement
11.311	Landfill-Generated Gas Conversion Facilities
11.32	Certain Water Conservation Initiatives

One-time application required, unless requested by the chief appraiser:

Tax Code Section	Exemption
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 Forces Killed in Action
11.184	Residence Homestead of Surviving Spouse of First Responder Killed in Line of Duty
11.17	Cemeteries
11.18	Charitable Organizations
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)
11.1827	Community Land Trust
11.183	Association Providing Assistance to Ambulatory Health Care Centers
11.19	Youth Spiritual, Mental and Physical Development Associations
11.20	Religious Organizations
11.21	Schools
11.22	Exemption for Disabled Veterans
11.23(a), (h), (j), (j-1) or (m)	Miscellaneous Exemptions: Veterans Organizations; County Fair Associations; Medical Center Development; Medical Center Development in Populous Counties; and National Hispanic Institute
11.231	Nonprofit Community Business Organization Providing Economic Development Services to Local Community
11.254	Motor Vehicle Used for Production of Income and for Personal Activities
11.27	Solar and Wind-Powered Energy Devices
11.271	Offshore Drilling Equipment Not in Use
11.30	Nonprofit Water Supply or Wastewater Service Corporation
11.31	Pollution Control Property
11.315	Energy Storage System in Nonattainment Area
11.33	Raw Cocoa and Green Coffee Held in Harris County
11.35	Temporary Exemption for Qualified Property Damaged by Disaster
11.437	Exemption for Cotton Stored in Warehouse

Deadline

Unless there is a late application provision in the law, if the owner fails to submit the required application on time, he or she forfeits the right to claim the applicable exemption.

The general deadline to file an exemption application is May 1.

Charitable organizations improving the property for low-income housing and community housing development associations must file the application for exemption within 30 days of acquiring the property.

Chief Appraiser Determination

An appraisal district's Chief Appraiser has the following responsibilities associated with exemption applications:

• Granting an exemption application.
• Disapproving an exemption application and asking for more information.
• Modifying an exemption application.
• Denying an exemption application.

A property owner is entitled to a written notice of a modification or the denial of an exemption application and may protest such before an Appraisal Review Board (ARB).

Why your exemption application may be denied

A chief appraiser may deny an application of a number of reasons, including but not limited to the following:

• Property owner is not entitled to the exemption.
• The property does not qualify for an exemption.
• Documentation filed with an exemption application does not support the exemption.
• The exemption is not filed on time.
• In the case of age 65 or older and disabled, only one exemption may be claimed per

taxing unit.

• Documentation filed with a request for homestead exemption does not match the property

address.

• In the case of a residence, an exemption has already been granted on another property.