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 § 11.12 (2026)

Federal Exemptions

✓ current as of May 2026
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Sec. 11.12. FEDERAL EXEMPTIONS. Property exempt from ad valorem taxation by federal law is exempt from taxation.

Acts 1979, 66th Leg., p. 2234, ch. 841, Sec. 1, eff. Jan. 1, 1980.

Notes of Decisions
Cited in 17 cases (1 in the last 5 years), 1984–2026 · leading case: Vitol, Inc. v. Harris Cnty. Appraisal Dist., 529 S.W.3d 159 (Tex. App. 2017).
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Vitol, Inc. v. Harris Cnty. Appraisal Dist., 529 S.W.3d 159 (Tex. App. 2017). · cites it 3× “3d at 366-67 (interstate-commerce exemption) (citing Tex. Tax Code §§ 11.12, 41.41(a)(3), (9)); Harris Cty.”
ETC Mktg., Ltd. v. Harris Cnty. Appraisal Dist., 528 S.W.3d 70 (Tex. 2017). · cites it 2× “Tex. Tax Code § 11.12. To be clear, our holding does not constitute blanket approval of any taxation of stored natural gas.”
Pub., Inc. v. Cnty. of Galveston, 264 S.W.3d 338 (Tex. App. 2008). · cites it 3× “Thus, according to appellant, since the IRS, which is a federal entity, provides appellant a tax exemption, appellant is exempt from state ad valorem property taxes as well.”
Harris Cnty. Appraisal Dist. v. ETC Mktg., LTD., 399 S.W.3d 364 (Tex. App. 2013). · cites it 2× “See Tex. Tax Code Ann. § 11.12 (West 2008) (“Property exempt from ad valorem taxation by federal law is exempt from taxation.”
Am. Bank & Trust Co. v. Dallas Cnty., 679 S.W.2d 566 (Tex. App. 1984). · cites it 2× “1923, judgment adopted); TEX.TAX CODE ANN. Section 11.12 (Vernon 1982).”
ETC Mktg., Ltd. v. Harris Cnty. Appraisal Dist., 476 S.W.3d 501 (Tex. App. 2015). · cites it 2× “Tex. Tax Code § 11.12. The Commerce Clause grants Congress the power to regulate interstate commerce, see U.”
Harris Cnty. v. Harris Cnty. Appraisal Dist., 579 S.W.3d 77 (Tex. App. 2017). · cites it 3× “Factual and Procedural History In 1995, the FTZ Board created Subzone 84-N in favor of its original operator, Crown Central Petroleum Corporation ("Crown").”
Nueces Cnty. Appraisal Dist. v. Diamond Shamrock Refining & Mktg. Co., 853 S.W.2d 212 (Tex. App. 1993). “The Constitution of the State of Texas provides that “all real property and tangible personal property in this State, unless exempt as required or permitted by this Constitution .”
United States Postal Serv. v. Dallas Cnty. Appraisal Dist., 857 S.W.2d 892 (Mo. Ct. App. 1993). · cites it 2× “See Tex.Tax Code Ann. § 11.12 (Vernon 1992); Dawson v.”
Deer Park v. Harris Cnty. Appraisal Dist., 963 F. Supp. 605 (S.D. Tex. 1997). “Tex. Tax Code Ann. § 11.12 (1992). The Texas legislature itself recognized Texas’s public interest in encouraging uniform application of law, as well as foreign and other trade with Texas citizens, by expressly acknowledging to federal statutory exemptions from local ad valorem…”
Us Postal Serv. v. Dallas Cty. App. D., 857 S.W.2d 892 (Tex. App. 1993). · cites it 2× “See Tex.Tax Code Ann. § 11.12 (Vernon 1992); Dawson v.”
Pac. W. Bank, as Successor by Merger to CapitalSource Bank v. Brazoria Cnty. (Tex. App. 2015). · cites it 2× “See Tex. Tax Code Ann. § 11.12 (West, Westlaw through 2013 3d Called Sess.”
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