CAIA(LEGAL) - AD VALOREM TAXES: SELECTION AND DUTIES OF CHIEF TAX OFFICIALS

Tax Exemptions

Homestead Exemptions

  1. By the governing body of the taxing unit; or
  2. By a favorable vote of a majority of the qualified voters of the taxing unit at an election called by the governing body of a taxing unit, and the governing body shall call the election on the petition of at least 20 percent of the number of qualified voters who voted in the preceding election of the taxing unit.

Tax Code 11.13(d)–(f)

Application for Exemption

Homesteads Rendered Uninhabitable or Unusable

Disabled Veterans and Their Families

Portion of Assessed Value
Owned Residence
Donated Residence
  1. At no cost to the disabled veteran; or
  2. At some cost to the disabled veteran in the form of a cash payment, a mortgage, or both in an aggregate amount that is not more than 50 percent of the good faith estimate of the market value of the residence homestead made by the charitable organization as of the date the donation is made.
Total Appraised Value
  1. Was the residence homestead of the surviving spouse when the disabled veteran died; and
  2. Remains the residence homestead of the surviving spouse.

Tax Code 11.131(b)–(d)

Surviving Spouse of Armed Services Member Killed in Action

Surviving Spouse of First Responder Killed in Line of Duty

Exemption for Property Damaged by a Disaster

Exception

Application for Exemption

Expiration of Exemption

Qualified Property

  1. Consists of tangible personal property used for the production of income; an improvement to real property; or a manufactured home as that term is defined by Occupations Code 1201.003 that is used as a dwelling, regardless of whether the owner of the manufactured home elects to treat the manufactured home as real property under Occupations Code 1201.2055;
  2. Is located in an area declared by the governor to be a disaster area following a disaster;
  3. Is at least 15 percent damaged by the disaster, as determined by the chief appraiser under Tax Code 11.35; and
  4. For property described by item 1, is the subject of a rendition statement or property report filed by the property owner under Tax Code 22.01 that demonstrates that the property had taxable situs in the disaster area for the tax year in which the disaster occurred.

Goods-in-Transit

Exception

Additional Exemptions

Notice of Optional Exemption

Tax Payments

Discounts

Option 1

  1. Three percent if the tax is paid in October or earlier;
  2. Two percent if the tax is paid in November; and
  3. One percent if the tax is paid in December.

Tax Code 31.04(c), .05(b)

Option 2

  1. Three percent if the tax is paid before or during the next full calendar month following the date on which the tax bills were mailed;
  2. Two percent if the tax is paid during the second full calendar month following the date on which the tax bills were mailed; and
  3. One percent if the tax is paid during the third full calendar month following the date on which the tax bills were mailed.

Tax Code 31.05(c)

Both Options

Rescission

Split Payment

Tax Code 31.03, .04(c)

In Certain Counties

Installment Payments

Certain Homesteads

Tax Code 31.031(a)–(a-2)

Partial Payments

Disaster Area

  1. Real property that:
    1. Is the residence homestead of the owner or consists of property that is used for residential purposes and that has fewer than five living units or is owned or leased by a business entity that had not more than the amount calculated as provided by Tax Code 31.032(h) in gross receipts in the entity's most recent federal tax year or state franchise tax annual period, according to the applicable federal income tax return or state franchise tax report of the entity;
    2. Is located in a disaster area; and
    3. Has been damaged as a direct result of the disaster;
  2. Tangible personal property that is owned or leased by a business entity described above at item 1(a); and
  3. Taxes that are imposed on the property by a taxing unit before the first anniversary of the disaster.

Tax Code 31.032(a)–(b-1)

Performing Services in Lieu of Paying Taxes

Delinquency Date

  1. The taxing unit has provided for split payments, as described above. Tax Code 31.03
  2. The taxing unit's tax bills are mailed after January 10. Tax Code 31.04(a)
  3. The taxing unit's tax bills are mailed after September 30 and the taxing unit has adopted discounts provided by Tax Code 31.05(c). Tax Code 31.04(d)
  4. A person who owns any interest in the property is an eligible person serving on active duty in any branch of the U.S. armed forces as provided by Tax Code 31.02(b).

Tax Code 31.02

Delinquent Tax Collection

Penalties and Interest

Additional Penalties

Tax Code 33.07–.08

Blinn College

CAIA(LEGAL)-LJC

UPDATE 38

DATE ISSUED: 5/27/2020