Texas Tax Code

§ 11.43 — APPLICATION FOR EXEMPTION

TX § 11.43Title 1. PROPERTY TAX CODE · Part C. TAXABLE PROPERTY AND EXEMPTIONS · Ch. 11. TAXABLE PROPERTY AND EXEMPTIONS · Art. C. ADMINISTRATION OF EXEMPTIONS

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(a)To receive an exemption, a person claiming the exemption, other than an exemption authorized by Section 11.11, 11.12, 11.14, 11.141, 11.145, 11.146, 11.15, 11.16, 11.161, or 11.25, must apply for the exemption. To apply for an exemption, a person must file an exemption application form with the chief appraiser for each appraisal district in which the property subject to the claimed exemption has situs.

(b)Except as provided by Subsection (c) and by Sections 11.184 and 11.437, a person required to apply for an exemption must apply each year the person claims entitlement to the exemption.

(c)An exemption provided by Section 11.13, 11.131, 11.132, 11.133, 11.134, 11.136, 11.17, 11.18, 11.182, 11.1827, 11.183, 11.19, 11.20, 11.21, 11.22, 11.23(a), (h), (j), (j-1), or (m), 11.231, 11.254, 11.27, 11.271, 11.29, 11.30, 11.31, 11.315, 11.35, 11.36, 11.37, or 11.38, once allowed, need not be claimed in subsequent years, and except as otherwise provided by Subsection (e), the exemption applies to the property until it changes ownership or the person's qualification for the exemption changes. However, except as provided by Subsection (r), and subject to Subsection (c-1), the chief appraiser may require a person allowed one of the exemptions in a prior year to file a new application to confirm the person's current qualification for the exemption by delivering a written notice that a new application is required, accompanied by an appropriate application form, to the person previously allowed the exemption. If the person previously allowed the exemption is 65 years of age or older, the chief appraiser may not cancel the exemption due to the person's failure to file the new application unless the chief appraiser complies with the requirements of Subsection (q), if applicable. (c-1) A chief appraiser may not require a person allowed a residence homestead exemption under Section 11.13 to file a new application or confirm the person's current qualification for the exemption unless the chief appraiser:

(1)has reason to believe the person no longer qualifies for the exemption;

(2)has attempted to determine whether the person still qualifies for the exemption, which may include searching the driver's license database maintained by the Department of Public Safety; and

(3)delivers written notice, accompanied by an appropriate application form, to the person stating:

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Legislative history

Acts 2005, 79th Leg., Ch. 1126 (H.B. 2491), Sec. 3, eff. September 1, 2005. Acts 2007, 80th Leg., R.S., Ch. 766 (H.B. 3514), Sec. 2, eff. June 15, 2007. Acts 2009, 81st Leg., R.S., Ch. 706 (H.B. 2814), Sec. 1, eff. January 1, 2010. Acts 2009, 81st Leg., R.S., Ch. 1405 (H.B. 3613), Sec. 1(c), eff. June 19, 2009. Acts 2009, 81st Leg., R.S., Ch. 1417 (H.B. 770), Sec. 7, eff. January 1, 2010. Acts 2011, 82nd Leg., R.S., Ch. 221 (H.B. 252), Sec. 1, eff. September 1, 2011. Acts 2011, 82nd Leg., R.S., Ch. 383 (S.B. 402), Sec. 3, eff. January 1, 2012. Acts 2011, 82nd Leg., R.S., Ch. 712 (H.B. 645), Sec. 1, eff. September 1, 2011. Acts 2013, 83rd Leg., R.S., Ch. 122 (H.B. 97), Sec. 3, eff. January 1, 2014. Acts 2013, 83rd Leg., R.S., Ch. 138 (S.B. 163), Sec. 3, eff. January 1, 2014. Acts 2013, 83rd Leg., R.S., Ch. 298 (H.B. 1287), Sec. 1, eff. September 1, 2013. Acts 2013, 83rd Leg., R.S., Ch. 942 (H.B. 1712), Sec. 2, eff. June 14, 2013. Acts 2013, 83rd Leg., R.S., Ch. 1030 (H.B. 2712), Sec. 2, eff. January 1, 2014. Acts 2015, 84th Leg., R.S., Ch. 373 (S.B. 918), Sec. 1, eff. January 1, 2016. Acts 2015, 84th Leg., R.S., Ch. 390 (H.B. 706), Sec. 1, eff. January 1, 2016. Acts 2015, 84th Leg., R.S., Ch. 531 (H.B. 1463), Sec. 2, eff. September 1, 2015. Acts 2015, 84th Leg., R.S., Ch. 1119 (H.B. 3623), Sec. 2, eff. January 1, 2016. Acts 2015, 84th Leg., R.S., Ch. 1236 (S.B. 1296), Sec. 21.002(26), eff. September 1, 2015. Acts 2017, 85th Leg., R.S., Ch. 130 (H.B. 1101), Sec. 1, eff. January 1, 2018. Acts 2017, 85th Leg., R.S., Ch. 511 (S.B. 15), Sec. 3, eff. January 1, 2018. Acts 2019, 86th Leg., R.S., Ch. 459 (H.B. 2859), Sec. 3, eff. January 1, 2020. Acts 2019, 86th Leg., R.S., Ch. 469 (H.B. 4173), Sec. 2.64, eff. January 1, 2021. Acts 2019, 86th Leg., R.S., Ch. 663 (S.B. 1943), Sec. 7, eff. September 1, 2019. Acts 2019, 86th Leg., R.S., Ch. 1034 (H.B. 492), Sec. 3, eff. January 1, 2020. Acts 2021, 87th Leg., R.S., Ch. 884 (S.B. 1438), Sec. 5, eff. June 16, 2021. Acts 2021, 87th Leg., 2nd C.S., Ch. 12 (S.B. 8), Sec. 2, eff. January 1, 2022. Acts 2023, 88th Leg., R.S., Ch. 214 (S.B. 1801), Sec. 1, eff. September 1, 2023. Acts 2023, 88th Leg., R.S., Ch. 252 (S.B. 1381), Sec. 1, eff. January 1, 2024. Acts 2023, 88th Leg., R.S., Ch. 281 (S.B. 1145), Sec. 2, eff. January 1, 2024. Acts 2023, 88th Leg., R.S., Ch. 364 (S.B. 2289), Sec. 3, eff. January 1, 2024. Acts 2023, 88th Leg., R.S., Ch. 546 (H.B. 4077), Sec. 1, eff. January 1, 2024. Acts 2025, 89th Leg., R.S., Ch. 130 (H.B. 2723), Sec. 1, eff. January 1, 2026. Acts 2025, 89th Leg., R.S., Ch. 131 (H.B. 2730), Sec. 1, eff. May 24, 2025. Acts 2025, 89th Leg., R.S., Ch. 204 (H.B. 1620), Sec. 22.002(13), eff. September 1, 2025. Acts 2025, 89th Leg., R.S., Ch. 371 (H.B. 247), Sec. 2, eff. January 1, 2026. Acts 2025, 89th Leg., R.S., Ch. 592 (H.B. 2508), Sec. 3, eff. January 1, 2026. Acts 2025, 89th Leg., R.S., Ch. 1004 (S.B. 1352), Sec. 1, eff. September 1, 2025.