Texas Tax Code 11.211 – Real Property Leased to Certain Schools
Current as of: 2024 | Check for updates
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Terms Used In Texas Tax Code 11.211
- Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
- Real property: means :
(A) land;
(B) an improvement;
(C) a mine or quarry;
(D) a mineral in place;
(E) standing timber; or
(F) an estate or interest, other than a mortgage or deed of trust creating a lien on property or an interest securing payment or performance of an obligation, in a property enumerated in Paragraphs (A) through (E) of this subdivision. See Texas Tax Code 1.04
The portion of real property that is leased to an independent school district, community college district, or open-enrollment charter school authorized by Subchapter C, D, or E, Chapter 12, Education Code, is qualified and exempt from taxation pursuant to Sections 11.11 and 11.21 of this code if the portion of the real property that is leased to the public school is:
(1) used exclusively by the public school for the operation or administration of the school or the performance of other educational functions of the school; and
(2) reasonably necessary for a purpose described in Subdivision (1) as found by the school’s governing body.