Texas Tax Code

§ 11.18 — CHARITABLE ORGANIZATIONS

TX § 11.18Title 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)An organization that qualifies as a charitable organization as provided by this section is entitled to an exemption from taxation of:

(1)the buildings and tangible personal property that:

(A)are owned by the charitable organization; and

(B)except as permitted by Subsection (b), are used exclusively by qualified charitable organizations;

(2)the real property owned by the charitable organization consisting of:

(A)an incomplete improvement that:

…

Legislative history

Acts 2007, 80th Leg., R.S., Ch. 1034 (H.B. 1742), Sec. 13, eff. September 1, 2007. Acts 2007, 80th Leg., R.S., Ch. 1341 (S.B. 1908), Sec. 34, eff. September 1, 2007. Acts 2009, 81st Leg., R.S., Ch. 87 (S.B. 1969), Sec. 22.002, eff. September 1, 2009. Acts 2009, 81st Leg., R.S., Ch. 1246 (S.B. 2442), Sec. 1, eff. January 1, 2010. Acts 2009, 81st Leg., R.S., Ch. 1246 (S.B. 2442), Sec. 2, eff. January 1, 2010. Acts 2009, 81st Leg., R.S., Ch. 1314 (H.B. 2628), Sec. 1, eff. January 1, 2010. Acts 2009, 81st Leg., R.S., Ch. 1314 (H.B. 2628), Sec. 2, eff. January 1, 2010. Acts 2011, 82nd Leg., R.S., Ch. 91 (S.B. 1303), Sec. 23.001, eff. September 1, 2011. Acts 2011, 82nd Leg., R.S., Ch. 91 (S.B. 1303), Sec. 27.001(55), eff. September 1, 2011. Acts 2011, 82nd Leg., R.S., Ch. 1163 (H.B. 2702), Sec. 113, eff. September 1, 2011. Acts 2013, 83rd Leg., R.S., Ch. 849 (H.B. 294), Sec. 1, eff. January 1, 2014. Acts 2017, 85th Leg., R.S., Ch. 1123 (S.B. 1345), Sec. 1, eff. January 1, 2018. Acts 2021, 87th Leg., R.S., Ch. 628 (H.B. 115), Sec. 1, eff. January 1, 2022. Acts 2023, 88th Leg., R.S., Ch. 644 (H.B. 4559), Sec. 216, eff. September 1, 2023. Acts 2023, 88th Leg., R.S., Ch. 664 (H.B. 456), Sec. 1, eff. January 1, 2024. Acts 2023, 88th Leg., R.S., Ch. 1140 (S.B. 719), Sec. 1, eff. January 1, 2024. Acts 2025, 89th Leg., R.S., Ch. 941 (H.B. 2525), Sec. 1, eff. January 1, 2026. Acts 2025, 89th Leg., R.S., Ch. 941 (H.B. 2525), Sec. 2, eff. January 1, 2026.