Texas Tax Code

§ 11.21 — SCHOOLS

TX § 11.21Title 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:

(1)the buildings and tangible personal property that the person owns and that are used for a school that is qualified as provided by Subsection (d) if:

(A)the school is operated exclusively by the person owning the property;

(B)except as permitted by Subsection (b), the buildings and tangible personal property are used exclusively for educational functions; and

(C)the buildings and tangible personal property are reasonably necessary for the operation of the school; and

(2)the real property owned by the person consisting of:

…

Legislative history

Acts 1979, 66th Leg., p. 2239, ch. 841, Sec. 1, eff. Jan. 1. 1980. Amended by Acts 1981, 67th Leg., 1st C.S., p. 130, ch. 13, Sec. 36, eff. Jan. 1, 1982; Acts 1997, 75th Leg., ch. 1039, Sec. 10, eff. Jan. 1, 1998; Acts 1997, 75th Leg., ch. 1293, Sec. 1, eff. Sept. 1, 1997; Acts 1997, 75th Leg., ch. 1411, Sec. 4, eff. June 20, 1997; Acts 1999, 76th Leg., ch. 138, Sec. 4, eff. May 18, 1999; Acts 2003, 78th Leg., ch. 288, Sec. 1.05, eff. June 18, 2003; Acts 2003, 78th Leg., ch. 288, Sec. 2.05, eff. Jan. 1, 2006.