Tex. Codes » Tax Code · TITLE 1. PROPERTY TAX CODE · SUBTITLE C. TAXABLE PROPERTY AND EXEMPTIONS · CHAPTER 11. TAXABLE PROPERTY AND EXEMPTIONS
Texas Codes

Tex. Tax Code § 11.01 (2026)

Real And Tangible Personal Property

✓ current as of May 2026
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Sec. 11.01. REAL AND TANGIBLE PERSONAL PROPERTY. (a) All real and tangible personal property that this state has jurisdiction to tax is taxable unless exempt by law.

(b) This state has jurisdiction to tax real property if located in this state.

(c) This state has jurisdiction to tax tangible personal property if the property is:

(1) located in this state for longer than a temporary period;

(2) temporarily located outside this state and the owner resides in this state; or

(3) used continually, whether regularly or irregularly, in this state.

(d) Tangible personal property that is operated or located exclusively outside this state during the year preceding the tax year and on January 1 of the tax year is not taxable in this state.

(e) For purposes of Subsection (c)(3), property is considered to be used continually, whether regularly or irregularly, in this state if the property is used in this state three or more times on regular routes or for three or more completed assignments occurring in close succession throughout the year. For purposes of this subsection, a series of events are considered to occur in close succession throughout the year if they occur in sequence within a short period at intervals from the beginning to the end of the year.

Acts 1979, 66th Leg., p. 2233, ch. 841, Sec. 1, eff. Jan. 1, 1980. Amended by Acts 1983, 68th Leg., p. 1908, ch. 353, Sec. 1, eff. Jan. 1, 1984; Acts 1989, 71st Leg., ch. 534, Sec. 2, eff. Jan. 1, 1990.

Amended by:

Acts 2017, 85th Leg., R.S., Ch. 893 (H.B. 3103), Sec. 1, eff. June 15, 2017.

Notes of Decisions
Cited in 53 cases (10 in the last 5 years), 1985–2026 · leading case: Bosque Disposal Sys., LLC v. Parker Cnty. Appraisal Dist., 555 S.W.3d 92 (Tex. 2018).
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Bosque Disposal Sys., LLC v. Parker Cnty. Appraisal Dist., 555 S.W.3d 92 (Tex. 2018). · cites it 2× “" TEX. TAX CODE § 11.01(a). Much of the parties' dispute concerns the Tax Code's definition of "real property.”
Willacy Cnty. Appraisal Dist. v. Sebastian Cotton & Grain, Ltd., 555 S.W.3d 29 (Tex. 2018). “" TEX. TAX CODE § 11.01(a). This Court has long recognized that property taxes are tied to the property rather than to an individual.”
ETC Mktg., Ltd. v. Harris Cnty. Appraisal Dist., 528 S.W.3d 70 (Tex. 2017). · cites it 2× “See Tex. Tax Code § 11.01(c) (explaining that the state generally has “jurisdiction to tax tangible personal property”).”
Friedrich Air Conditioning & Refrigeration Co. v. Bexar Appraisal Dist., 762 S.W.2d 763 (Tex. App. 1988). · cites it 4× “In points of error nine and ten Freidrich argues that the “back-assessment” of its property as omitted property is an “unlawful and confiscatory taking,” in violation of Friedrich’s right to due process of law.”
Excel Auto & Truck Leasing, L.L.P. v. Alief Indep. Sch. Dist., 249 S.W.3d 46 (Tex. App. 2007). · cites it 3× “TEX. TAX CODE ANN. § 11.01 (Vernon 2004).”
Virginia Indonesia Co. v. Harris Cnty. Appraisal Dist., 910 S.W.2d 905 (Tex. 1995). · cites it 2× “The Harris County Appraisal District has determined that personal property purchased by the Virginia Indonesia Co.”
ETC Mktg., Ltd. v. Harris Cnty. Appraisal Dist., 476 S.W.3d 501 (Tex. App. 2015). · cites it 6× “6 If federal law exempts 5 TEX. TAX CODE § 11.01; see also id. § 21.”
Speedy Stop Food Stores, Ltd. v. Reid Road Mun. Util. Dist. No. 2, 282 S.W.3d 652 (Tex. App. 2009). · cites it 2× “See TEX. TAX CODE ANN. § 11.01, 23.01 (Vernon 2008).”
U. Lawrence Boze' & Assocs., P.C. & U. Lawrence Boze' v. Harris Cnty. Appraisal Dist., 368 S.W.3d 17 (Tex. App. 2011). “Tex. Tax Code Ann. § 11.01 (c)(1) (Vernon 2008); id.”
Dallas Cnty. Appraisal Dist. v. L.D. Brinkman & Co. (Texas), 701 S.W.2d 20 (Tex. App. 1985). · cites it 3× “The appeal involves an interpretation of TEX.TAX CODE ANN. § 11.01. Appellants, Dallas County Appraisal District and its chief appraiser contend that all of the inventory of appellees, L.”
Rourk v. Cameron Appraisal Dist., 131 S.W.3d 285 (Tex. App. 2004). · cites it 2× “See Tex. Tax Code Ann. § 11.01 (a) (Vernon 2001) (all real and tangible personal property that the state has jurisdiction to tax is taxable unless exempt by law).”
Alaska Flight Servs., LLC v. Dallas Cent. Appraisal Dist., 261 S.W.3d 884 (Tex. App. 2008). · cites it 4× “Tex. Tax.Code § 11.01(c), (d). These two sections, read together, describe the extent of the state’s authority to tax tangible personal property: property that falls within the categories described in section (c) may be taxed; property that falls within section (d) may not be…”
Show all 53 citing cases →
— Tex. Tax Code § 11.01(a) — 12 cases
Bosque Disposal Sys., LLC v. Parker Cnty. Appraisal Dist., 555 S.W.3d 92 (Tex. 2018). “" TEX. TAX CODE § 11.01(a). Much of the parties' dispute concerns the Tax Code's definition of "real property.”
Willacy Cnty. Appraisal Dist. v. Sebastian Cotton & Grain, Ltd., 555 S.W.3d 29 (Tex. 2018). “" TEX. TAX CODE § 11.01(a). This Court has long recognized that property taxes are tied to the property rather than to an individual.”
Rourk v. Cameron Appraisal Dist., 131 S.W.3d 285 (Tex. App. 2004). “See Tex. Tax Code Ann. § 11.01 (a) (Vernon 2001) (all real and tangible personal property that the state has jurisdiction to tax is taxable unless exempt by law).”
Willacy Cnty. Appraisal Dist. v. Sebastian Cotton & Grain, Ltd. (Tex. 2018).
William Hugo Mikulin v. Harris Cnty. (Tex. App. 2019).
— Tex. Tax Code § 11.01(c) — 13 cases
ETC Mktg., Ltd. v. Harris Cnty. Appraisal Dist., 528 S.W.3d 70 (Tex. 2017). “See Tex. Tax Code § 11.01(c) (explaining that the state generally has “jurisdiction to tax tangible personal property”).”
Starflight 50, LLC v. Harris Cnty. Appraisal Dist., 287 S.W.3d 741 (Tex. App. 2009).
Virginia Indonesia Co. v. Harris Cnty. Appraisal Dist., 910 S.W.2d 905 (Tex. 1995). “The Harris County Appraisal District has determined that personal property purchased by the Virginia Indonesia Co.”
Friedrich Air Conditioning & Refrigeration Co. v. Bexar Appraisal Dist., 762 S.W.2d 763 (Tex. App. 1988). “In points of error nine and ten Freidrich argues that the “back-assessment” of its property as omitted property is an “unlawful and confiscatory taking,” in violation of Friedrich’s right to due process of law.”
Jet Fleet Corp. v. Dallas Cnty. Appraisal Dist., 773 S.W.2d 744 (Tex. App. 1989).
— Tex. Tax Code § 11.01(c)(1) — 7 cases
ETC Mktg., Ltd. v. Harris Cnty. Appraisal Dist., 528 S.W.3d 70 (Tex. 2017). “See Tex. Tax Code § 11.01(c) (explaining that the state generally has “jurisdiction to tax tangible personal property”).”
Alaska Flight Servs., LLC v. Dallas Cent. Appraisal Dist., 261 S.W.3d 884 (Tex. App. 2008). “Tex. Tax.Code § 11.01(c), (d). These two sections, read together, describe the extent of the state’s authority to tax tangible personal property: property that falls within the categories described in section (c) may be taxed; property that falls within section (d) may not be…”
Harris Cnty. Appraisal Dist. v. Virginia Indonesia Co., 871 S.W.2d 864 (Tex. App. 1994).
ETC Mktg., Ltd. v. Harris Cnty. Appraisal Dist. (Tex. App. 2015).
Etc Mktg., Ltd. v. Harris Cnty. Appraisal Dist., 518 S.W.3d 371 (Tex. 2017).
— Tex. Tax Code § 11.01(c)(3) — 2 cases
Alaska Flight Servs., LLC v. Dallas Cent. Appraisal Dist., 261 S.W.3d 884 (Tex. App. 2008). “Tex. Tax.Code § 11.01(c), (d). These two sections, read together, describe the extent of the state’s authority to tax tangible personal property: property that falls within the categories described in section (c) may be taxed; property that falls within section (d) may not be…”
Jet Sales West LLC v. City of El Paso (Bankr. D.N.M. 2021).
— Tex. Tax Code § 11.01(d) — 3 cases
Friedrich Air Conditioning & Refrigeration Co. v. Bexar Appraisal Dist., 762 S.W.2d 763 (Tex. App. 1988). “In points of error nine and ten Freidrich argues that the “back-assessment” of its property as omitted property is an “unlawful and confiscatory taking,” in violation of Friedrich’s right to due process of law.”
Dallas Cnty. Appraisal Dist. v. L.D. Brinkman & Co. (Texas), 701 S.W.2d 20 (Tex. App. 1985). “The appeal involves an interpretation of TEX.TAX CODE ANN. § 11.01. Appellants, Dallas County Appraisal District and its chief appraiser contend that all of the inventory of appellees, L.”
Harris Cnty. Appraisal Dist. v. Virginia Indonesia Co., 871 S.W.2d 864 (Tex. App. 1994).
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