Texas Tax Code

§ 11.01 — REAL AND TANGIBLE PERSONAL PROPERTY

TX § 11.01Title 1. PROPERTY TAX CODE · Part C. TAXABLE PROPERTY AND EXEMPTIONS · Ch. 11. TAXABLE PROPERTY AND EXEMPTIONS · Art. A. TAXABLE PROPERTY

(a)All real and tangible personal property that this state has jurisdiction to tax is taxable unless exempt by law.

(b)This state has jurisdiction to tax real property if located in this state.

(c)This state has jurisdiction to tax tangible personal property if the property is:

(1)located in this state for longer than a temporary period;

(2)temporarily located outside this state and the owner resides in this state; or

(3)used continually, whether regularly or irregularly, in this state.

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Legislative history

Acts 2017, 85th Leg., R.S., Ch. 893 (H.B. 3103), Sec. 1, eff. June 15, 2017.