§ 11.11 Public Property
§ 11.111 Public Property Used to Provide Transitional Housing for Indigent Persons
§ 11.12 Federal Exemptions
§ 11.13 Residence Homestead
§ 11.131 Residence Homestead of 100 Percent or Totally Disabled Veteran
§ 11.132 Donated Residence Homestead of Partially Disabled Veteran
§ 11.133 Residence Homestead of Surviving Spouse of Member of Armed Services Killed in Action
§ 11.134 Residence Homestead of Surviving Spouse of First Responder Killed in Line of Duty
§ 11.135 Continuation of Residence Homestead Exemption While Replacement Structure Is Constructed; Sale of Property
§ 11.14 Tangible Personal Property Not Producing Income
§ 11.141 Precious Metal Held in Precious Metal Depository
§ 11.145 Income-Producing Tangible Personal Property Having Value of Less Than $500
§ 11.146 Mineral Interest Having Value of Less Than $500
§ 11.15 Family Supplies
§ 11.16 Farm Products
§ 11.161 Implements of Husbandry
§ 11.17 Cemeteries
§ 11.18 Charitable Organizations
§ 11.1801 Charity Care and Community Benefits Requirements for Charitable Hospital
§ 11.181 Charitable Organizations Improving Property for Low-Income Housing
§ 11.182 Community Housing Development Organizations Improving Property for Low-Income and Moderate-Income Housing: Property Previously Exempt
§ 11.1825 Organizations Constructing or Rehabilitating Low-Income Housing: Property Not Previously Exempt
§ 11.1826 Monitoring of Compliance With Low-Income and Moderate-Income Housing Exemptions
§ 11.1827 Community Land Trust
§ 11.183 Association Providing Assistance to Ambulatory Health Care Centers
§ 11.184 Organizations Engaged Primarily in Performing Charitable Functions
§ 11.185 Colonia Model Subdivision Program
§ 11.19 Youth Spiritual, Mental, and Physical Development Associations
§ 11.20 Religious Organizations
§ 11.201 Additional Tax On Sale of Certain Religious Organization Property
§ 11.21 Schools
§ 11.22 Disabled Veterans
§ 11.23 Miscellaneous Exemptions
§ 11.231 Nonprofit Community Business Organization Providing Economic Development Services to Local Community
§ 11.24 Historic Sites
§ 11.25 Marine Cargo Containers Used Exclusively in International Commerce
§ 11.251 Tangible Personal Property Exempt
§ 11.252 Motor Vehicles Leased for Use Other Than Production of Income
§ 11.253 Tangible Personal Property in Transit
§ 11.254 Motor Vehicle Used for Production of Income and for Personal Activities
§ 11.26 Limitation of School Tax On Homesteads of Elderly or Disabled
§ 11.261 Limitation of County, Municipal, or Junior College District Tax On Homesteads of Disabled and Elderly
§ 11.27 Solar and Wind-Powered Energy Devices
§ 11.271 Offshore Drilling Equipment Not in Use
§ 11.28 Property Exempted From City Taxation by Agreement
§ 11.29 Intracoastal Waterway Dredge Disposal Site
§ 11.30 Nonprofit Water Supply or Wastewater Service Corporation
§ 11.31 Pollution Control Property
§ 11.311 Landfill-Generated Gas Conversion Facilities
§ 11.315 Energy Storage System in Nonattainment Area
§ 11.32 Certain Water Conservation Initiatives
§ 11.33 Raw Cocoa and Green Coffee Held in Harris County
§ 11.34 Limitation of Taxes On Real Property in Designated Areas of Certain Municipalities
§ 11.35 Temporary Exemption for Qualified Property Damaged by Disaster

Terms Used In Texas Tax Code Chapter 11 > Subchapter B

  • Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
  • Appraisal: A determination of property value.
  • Appraised value: means the value determined as provided by Chapter 23 of this code. See Texas Tax Code 1.04
  • Assessed value: means , for the purposes of assessment of property for taxation, the amount determined by multiplying the appraised value by the applicable assessment ratio, but, for the purposes of determining the debt limitation imposed by Article III, Section Texas Tax Code 1.04
  • Assessor: means the officer or employee responsible for assessing property taxes as provided by Chapter 26 of this code for a taxing unit by whatever title he is designated. See Texas Tax Code 1.04
  • Assets: (1) The property comprising the estate of a deceased person, or (2) the property in a trust account.
  • Attachment: A procedure by which a person's property is seized to pay judgments levied by the court.
  • Beneficiary: A person who is entitled to receive the benefits or proceeds of a will, trust, insurance policy, retirement plan, annuity, or other contract. Source: OCC
  • Charity: An agency, institution, or organization in existence and operating for the benefit of an indefinite number of persons and conducted for educational, religious, scientific, medical, or other beneficent purposes.
  • Collector: means the officer or employee responsible for collecting property taxes for a taxing unit by whatever title he is designated. See Texas Tax Code 1.04
  • Comptroller: means the Comptroller of Public Accounts of the State of Texas. See Texas Tax Code 1.04
  • Contract: A legal written agreement that becomes binding when signed.
  • Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
  • Decedent: A deceased person.
  • Deed: The legal instrument used to transfer title in real property from one person to another.
  • Dependent: A person dependent for support upon another.
  • Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
  • Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
  • Foreclosure: A legal process in which property that is collateral or security for a loan may be sold to help repay the loan when the loan is in default. Source: OCC
  • Heir property: means real property:
    (A) owned by one or more individuals, at least one of whom claims the property as the individual's residence homestead; and
    (B) acquired by the owner or owners by will, transfer on death deed, or intestacy, regardless of whether the interests of the owners are recorded in the real property records of the county in which the property is located. See Texas Tax Code 1.04
  • Improvement: means :
    (A) a building, structure, fixture, or fence erected on or affixed to land;
    (B) a transportable structure that is designed to be occupied for residential or business purposes, whether or not it is affixed to land, if the owner of the structure owns the land on which it is located, unless the structure is unoccupied and held for sale or normally is located at a particular place only temporarily; or
    (C) for purposes of an entity created under Section Texas Tax Code 1.04
  • in writing: includes any representation of words, letters, or figures, whether by writing, printing, or other means. See Texas Government Code 312.011
  • Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
  • Justice: when applied to a magistrate, means justice of the peace. See Texas Government Code 312.011
  • Lease: A contract transferring the use of property or occupancy of land, space, structures, or equipment in consideration of a payment (e.g., rent). Source: OCC
  • Lien: A claim against real or personal property in satisfaction of a debt.
  • Life estate: A property interest limited in duration to the life of the individual holding the interest (life tenant).
  • Market value: means the price at which a property would transfer for cash or its equivalent under prevailing market conditions if:
    (A) exposed for sale in the open market with a reasonable time for the seller to find a purchaser;
    (B) both the seller and the purchaser know of all the uses and purposes to which the property is adapted and for which it is capable of being used and of the enforceable restrictions on its use; and
    (C) both the seller and purchaser seek to maximize their gains and neither is in a position to take advantage of the exigencies of the other. See Texas Tax Code 1.04
  • Mortgage: The written agreement pledging property to a creditor as collateral for a loan.
  • Oath: includes affirmation. See Texas Government Code 311.005
  • Obligation: An order placed, contract awarded, service received, or similar transaction during a given period that will require payments during the same or a future period.
  • Partnership: A voluntary contract between two or more persons to pool some or all of their assets into a business, with the agreement that there will be a proportional sharing of profits and losses.
  • Person: includes corporation, organization, government or governmental subdivision or agency, business trust, estate, trust, partnership, association, and any other legal entity. See Texas Government Code 311.005
  • Personal property: means property that is not real property. See Texas Tax Code 1.04
  • Population: means the population shown by the most recent federal decennial census. See Texas Government Code 311.005
  • Possessory interest: means an interest that exists as a result of possession or exclusive use or a right to possession or exclusive use of a property and that is unaccompanied by ownership of a fee simple or life estate in the property. See Texas Tax Code 1.04
  • Probate: Proving a will
  • Property: means any matter or thing capable of private ownership. See Texas Tax Code 1.04
  • 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
  • Remainder: An interest in property that takes effect in the future at a specified time or after the occurrence of some event, such as the death of a life tenant.
  • Remand: When an appellate court sends a case back to a lower court for further proceedings.
  • Rule: includes regulation. See Texas Government Code 311.005
  • Signed: includes any symbol executed or adopted by a person with present intention to authenticate a writing. See Texas Government Code 311.005
  • Statute: A law passed by a legislature.
  • Succeeding: means immediately following. See Texas Government Code 312.011
  • Tangible personal property: means personal property that can be seen, weighed, measured, felt, or otherwise perceived by the senses, but does not include a document or other perceptible object that constitutes evidence of a valuable interest, claim, or right and has negligible or no intrinsic value. See Texas Tax Code 1.04
  • Tax year: means the calendar year. See Texas Tax Code 1.04
  • Taxable value: means the amount determined by deducting from assessed value the amount of any applicable partial exemption. See Texas Tax Code 1.04
  • Taxing unit: means a county, an incorporated city or town (including a home-rule city), a school district, a special district or authority (including a junior college district, a hospital district, a district created by or pursuant to the Water Code, a mosquito control district, a fire prevention district, or a noxious weed control district), or any other political unit of this state, whether created by or pursuant to the constitution or a local, special, or general law, that is authorized to impose and is imposing ad valorem taxes on property even if the governing body of another political unit determines the tax rate for the unit or otherwise governs its affairs. See Texas Tax Code 1.04
  • Testify: Answer questions in court.
  • Trustee: A person or institution holding and administering property in trust.
  • Trustor: The person who makes or creates a trust. Also known as the grantor or settlor.
  • United States: includes a department, bureau, or other agency of the United States of America. See Texas Government Code 311.005
  • Written: includes any representation of words, letters, symbols, or figures. See Texas Government Code 311.005
  • Year: means 12 consecutive months. See Texas Government Code 311.005