Texas Tax Code

§ 11.20 — RELIGIOUS ORGANIZATIONS

TX § 11.20Title 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 religious organization as provided by Subsection (c) is entitled to an exemption from taxation of:

(1)the real property that is owned by the religious organization, is used primarily as a place of regular religious worship, and is reasonably necessary for engaging in religious worship;

(2)the tangible personal property that is owned by the religious organization and is reasonably necessary for engaging in worship at the place of worship specified in Subdivision (1);

(3)the real property that is owned by the religious organization and is reasonably necessary for use as a residence (but not more than one acre of land for each residence) if the property:

(A)is used exclusively as a residence for those individuals whose principal occupation is to serve in the clergy of the religious organization; and

(B)produces no revenue for the religious organization;

…

Legislative history

Acts 2005, 79th Leg., Ch. 728 (H.B. 2018), Sec. 23.001(80), eff. September 1, 2005. Acts 2021, 87th Leg., R.S., Ch. 206 (H.B. 1197), Sec. 1, eff. January 1, 2022.