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 § 11.02 (2026)

Intangible Personal Property

✓ current as of May 2026
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Sec. 11.02. INTANGIBLE PERSONAL PROPERTY. (a) Intangible personal property is not taxable.

(b) Repealed by Acts 2025, 89th Leg., R.S., Ch. 111 (H.B. 22), Sec. 3(1), eff. September 1, 2025.

(c) Repealed by Acts 2025, 89th Leg., R.S., Ch. 111 (H.B. 22), Sec. 3(1), eff. January 1, 2026.

Acts 1979, 66th Leg., p. 2233, ch. 841, Sec. 1, eff. Jan. 1, 1980. Amended by Acts 1984, 68th Leg., 2nd C.S., ch. 31, art. 3, part A, Sec. 1, eff. Jan. 1, 1985; Acts 1999, 76th Leg., ch. 62, Sec. 7.88, eff. Sept. 1, 1999.

Amended by:

Acts 2025, 89th Leg., R.S., Ch. 111 (H.B. 22), Sec. 1, eff. January 1, 2026.

Acts 2025, 89th Leg., R.S., Ch. 111 (H.B. 22), Sec. 3(1), eff. January 1, 2026.

SUBCHAPTER B. EXEMPTIONS


Notes of Decisions
Cited in 7 cases (1 in the last 5 years), 1983–2024 · leading case: First Bank of Deer Park v. Harris Cnty., 804 S.W.2d 588 (Tex. App. 1991).
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First Bank of Deer Park v. Harris Cnty., 804 S.W.2d 588 (Tex. App. 1991). · cites it 2× “TEX. TAX CODE ANN. § 11.02(d) (Vernon 1982).”
Gregg Cnty. Appraisal Dist. v. Laidlaw Waste Sys., Inc., 907 S.W.2d 12 (Tex. App. 1995). “See Tex.Tax Code Ann. § 11.02(a) (Vernon 1992).”
Bauer-Pileco, Inc. v. Harris Cnty. Appraisal Dist., 443 S.W.3d 304 (Tex. App. 2014). “See Tex Tax Code Ann. § 11.02(a) (Vernon 2008); id.”
City of Houston v. Morgan Guar. Int'l Bank, 666 S.W.2d 524 (Tex. App. 1983). “The injunction issued by the trial court prohibiting collection of 1981 taxes due under Texas Tax Code § 11.02 is hereby set aside and dissolved.”
Dallas Cent. Appraisal Dist. v. Tech Data Corp., 930 S.W.2d 119 (Tex. App. 1996). “Tex. Tax Code Ann. § 11.02 (Vernon 1992) (emphasis added).”
In Re First Magnus Fin. Corp., 415 B.R. 416 (Bankr. D. Ariz. 2009). “TEX. TAX CODE § 11.02. Travis County has not asserted, nor does Texas law provide, that the personal property tax lien also attached to the owner’s real property.”
Rocksprings Val Verde Wind, LLC v. Jackie Casanova, RPA, CCA, in Her Capacity as the Chief Appraiser of the Val Verde Cnty. Appraisal Dist. (2024). “Accordingly, we hold PTCs are intangible personal property that are exempt from ad valorem taxation under Texas tax law. See TEX. TAX CODE ANN. § 11.”
— Tex. Tax Code § 11.02(a) — 3 cases
Gregg Cnty. Appraisal Dist. v. Laidlaw Waste Sys., Inc., 907 S.W.2d 12 (Tex. App. 1995). “See Tex.Tax Code Ann. § 11.02(a) (Vernon 1992).”
Bauer-Pileco, Inc. v. Harris Cnty. Appraisal Dist., 443 S.W.3d 304 (Tex. App. 2014). “See Tex Tax Code Ann. § 11.02(a) (Vernon 2008); id.”
Rocksprings Val Verde Wind, LLC v. Jackie Casanova, RPA, CCA, in Her Capacity as the Chief Appraiser of the Val Verde Cnty. Appraisal Dist. (2024). “Accordingly, we hold PTCs are intangible personal property that are exempt from ad valorem taxation under Texas tax law. See TEX. TAX CODE ANN. § 11.”
— Tex. Tax Code § 11.02(d) — 1 case
First Bank of Deer Park v. Harris Cnty., 804 S.W.2d 588 (Tex. App. 1991). “TEX. TAX CODE ANN. § 11.02(d) (Vernon 1982).”
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