Texas Tax Code

§ 11.14 — TANGIBLE PERSONAL PROPERTY NOT PRODUCING INCOME

TX § 11.14Title 1. PROPERTY TAX CODE · Part C. TAXABLE PROPERTY AND EXEMPTIONS · Ch. 11. TAXABLE PROPERTY AND EXEMPTIONS · Art. B. EXEMPTIONS

Statute text

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(a)A person is entitled to an exemption from taxation of all tangible personal property, other than manufactured homes, that the person owns and that is not held or used for production of income. This subsection does not exempt from taxation a structure that a person owns which is substantially affixed to real estate and is used or occupied as a residential dwelling.

(b)In this section:

(1)"Manufactured home" has the meaning assigned by Section 11.432.

(2)"Structure" does not include a vehicle that:

(A)is a trailer-type unit designed primarily for use as temporary living quarters in connection with recreational, camping, travel, or seasonal use;

(B)is built on a single chassis mounted on wheels;

…

Legislative history

Acts 2007, 80th Leg., R.S., Ch. 1216 (H.B. 1928), Sec. 1, eff. January 1, 2009.