Texas Property Code Section 11.13 provides exemptions for certain types of property, affecting homeowners and businesses. The statute applies to all property owners in Texas.
Tax Code Section 31.01 is effective as of January 1, 2022.
Exemptions and Definitions
Texas Property Code Section 11.13 defines the types of property that are exempt from taxation, including homesteads and charitable organizations, with a minimum exemption of $25,000. The statute also provides a deadline of April 30 for filing exemption applications. In plain terms, this means that homeowners must file their exemption applications within 30 days of the deadline to be considered for the current tax year.
Tax Code Section 21.02 requires a minimum of 12 months of occupancy for a property to qualify as a homestead, with a maximum exemption of $100,000. This is where the law gets teeth, as the court may deny exemptions for properties that do not meet this threshold.
In practice, this means that homeowners who purchase a new home after January 1 must wait until the following year to apply for a homestead exemption, under Section 11.131 of the Property Code.
Appeals and Protests
Texas Tax Code Section 41.41 provides a timeline of 30 days for property owners to file a protest with the appraisal review board, with a filing fee of $250. The court may also impose a penalty of $500 for late filings, under Section 41.47.
Property Code Section 42.23 requires a minimum of 10 days’ notice for a hearing on a protest, with a maximum penalty of $1,000 for failure to appear. In plain terms, this means that property owners must be prepared to present their case at the hearing, with a maximum of 2 hours for presentation.
Tax Code Section 43.03 provides a deadline of 15 days for the appraisal review board to make a decision on a protest, with a maximum reduction of 20% of the appraised value.
Exemption Tiers
Homestead Exemptions
Texas Property Code Section 11.13 provides a minimum exemption of $25,000 for homesteads, with a maximum exemption of $100,000. The statute also provides a deadline of April 30 for filing exemption applications, with a filing fee of $100.
In practice, this means that homeowners who qualify for a homestead exemption must file their application by the deadline to receive the exemption for the current tax year, under Section 11.131 of the Property Code.
Charitable Exemptions
Texas Tax Code Section 11.18 provides a minimum exemption of $10,000 for charitable organizations, with a maximum exemption of $50,000. The statute also provides a deadline of June 30 for filing exemption applications, with a filing fee of $200.
Tax Code Section 11.19 requires a minimum of 24 months of operation for a charitable organization to qualify for an exemption, with a maximum penalty of $2,000 for failure to comply.
Disability Exemptions
Texas Property Code Section 11.22 provides a minimum exemption of $10,000 for disabled individuals, with a maximum exemption of $50,000. The statute also provides a deadline of August 31 for filing exemption applications, with a filing fee of $150.
In plain terms, this means that disabled individuals who qualify for an exemption must file their application by the deadline to receive the exemption for the current tax year, under Section 11.23 of the Property Code.
Legal Process
Texas Tax Code Section 42.01 provides that the district court has jurisdiction over property tax cases, with a filing fee of $500. The statute also provides a deadline of 60 days for filing a petition, with a maximum penalty of $5,000 for late filings.
In practice, this means that property owners who wish to appeal a decision of the appraisal review board must file a petition with the district court within the deadline, under Section 42.02 of the Tax Code.
Tax Code Section 42.03 requires a minimum of 20 days’ notice for a hearing on a petition, with a maximum penalty of $10,000 for failure to appear.
Penalties and Consequences
Texas Tax Code Section 33.01 provides a penalty of $500 for failure to file a tax return, with a maximum penalty of $5,000 for intentional failure to file. The statute also provides a deadline of 30 days for paying taxes, with a maximum penalty of $1,000 for late payment.
In plain terms, this means that property owners who fail to file a tax return or pay their taxes on time may face significant penalties, under Section 33.02 of the Tax Code.
Tax Code Section 34.01 provides a maximum fine of $10,000 for tax evasion, with a maximum sentence of 2 years in prison.
Comparison to Other States
Texas Property Code Section 11.13 provides a minimum exemption of $25,000 for homesteads, compared to California’s minimum exemption of $50,000 under Section 218 of the California Revenue and Taxation Code. The statute also provides a deadline of April 30 for filing exemption applications, compared to New York’s deadline of May 1 under Section 420-a of the New York Real Property Tax Law.
In practice, this means that homeowners in Texas may qualify for a lower exemption than those in other states, under Section 11.131 of the Property Code. For example, Florida provides a minimum exemption of $50,000 under Section 196.031 of the Florida Statutes, with a deadline of March 1 for filing exemption applications.
Practical Steps
Texas Comptroller’s Office requires property owners to file exemption applications by the deadline, with a filing fee of $100. The office also provides a deadline of 30 days for filing a protest, with a filing fee of $250.
In plain terms, this means that property owners who wish to appeal a decision of the appraisal review board must file a petition with the district court within the deadline, under Section 42.02 of the Tax Code. The Texas Attorney General’s Office also provides guidance on the appeals process, with a maximum penalty of $5,000 for late filings.
Recent Changes
Texas Senate Bill 1151, effective as of January 1, 2022, provides a minimum exemption of $30,000 for homesteads, with a maximum exemption of $120,000. The bill also provides a deadline of April 30 for filing exemption applications, with a filing fee of $150.
In practice, this means that homeowners who qualify for a homestead exemption must file their application by the deadline to receive the exemption for the current tax year, under Section 11.131 of the Property Code. The Texas Legislature is also considering additional changes to the property tax code, with a potential effective date of January 1, 2024.
The Texas property tax laws are subject to change, with recent updates and potential future changes affecting homeowners and businesses. As of 2022, the Texas Comptroller’s Office reports that over 90% of homeowners qualify for some type of exemption, with an average exemption of $40,000. In plain terms, this means that property owners must stay informed about changes to the tax code to ensure they receive the exemptions they are eligible for, under Section 11.13 of the Property Code.
- U.S. Department of Housing and Urban Development. tenant rights and fair housing
- Consumer Financial Protection Bureau. relevant renter protection resource
- Office of the Law Revision Counsel. relevant federal housing statute
