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 § 11.14 (2026)

Tangible Personal Property Not Producing Income

✓ current as of May 2026
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Sec. 11.14. TANGIBLE PERSONAL PROPERTY NOT PRODUCING INCOME. (a) A person is entitled to an exemption from taxation of all tangible personal property, other than manufactured homes, that the person owns and that is not held or used for production of income. This subsection does not exempt from taxation a structure that a person owns which is substantially affixed to real estate and is used or occupied as a residential dwelling.

(b) In this section:

(1) "Manufactured home" has the meaning assigned by Section 11.432.

(2) "Structure" does not include a vehicle that:

(A) is a trailer-type unit designed primarily for use as temporary living quarters in connection with recreational, camping, travel, or seasonal use;

(B) is built on a single chassis mounted on wheels;

(C) has a gross trailer area in the set-up mode of 400 square feet or less; and

(D) is certified by the manufacturer as complying with American National Standards Institute Standard A119.5.

(c) The governing body of a taxing unit, by resolution or order, depending upon the method prescribed by law for official action by that governing body, may provide for taxation of tangible personal property exempted under Subsection (a). If a taxing unit provides for taxation of tangible personal property as provided by this subsection, the exemption prescribed by Subsection (a) does not apply to that unit.

(d) The central appraisal district for the county shall determine the cost of appraising tangible personal property required by a taxing unit under the provisions of Subsection (c) and shall assess those costs to the taxing unit or taxing units which provide for the taxation of tangible personal property.

(e) A political subdivision choosing to tax property otherwise made exempt by this section, pursuant to Article VIII, Section 1(e), of the Texas Constitution, may not do so until the governing body of the political subdivision has held a public hearing on the matter, after having given notice of the hearing at the times and in the manner required by this subsection, and has found that the action will be in the public interest of all the residents of that political subdivision. At the hearing, all interested persons are entitled to speak and present evidence for or against taxing the property. Not later than the 30th day prior to the date of a hearing held under this subsection, notice of the hearing must be:

(1) published in a newspaper having general circulation in the political subdivision and in a section of the newspaper other than the advertisement section;

(2) not less than one-half of one page in size; and

(3) republished on not less than three separate days during the period beginning with the 10th day prior to the hearing and ending with the actual date of the hearing.

Acts 1979, 66th Leg., p. 2236, ch. 841, Sec. 1, eff. Jan. 1, 1980. Amended by Acts 1987, 70th Leg., ch. 181, Sec. 1, eff. May 26, 1987; Acts 1989, 71st Leg., ch. 76, Sec. 1, eff. Jan. 1, 1990; Acts 1991, 72nd Leg., ch. 391, Sec. 15, eff. Aug. 26, 1991; Acts 1993, 73rd Leg., ch. 347, Sec. 4.09, eff. May 31, 1993; Acts 2001, 77th Leg., ch. 521, Sec. 1, eff. Jan. 1, 2002; Acts 2003, 78th Leg., ch. 5, Sec. 1, eff. Sept. 1, 2003.

Amended by:

Acts 2007, 80th Leg., R.S., Ch. 1216 (H.B. 1928), Sec. 1, eff. January 1, 2009.

Notes of Decisions
Cited in 16 cases (3 in the last 5 years), 1987–2024 · leading case: Rourk v. Cameron Appraisal Dist., 305 S.W.3d 231 (Tex. App. 2009).
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Rourk v. Cameron Appraisal Dist., 305 S.W.3d 231 (Tex. App. 2009). · cites it 4× “See Tex. Tax Code Ann. § 11.14 (b). Therefore, the trial court did not err by failing to exempt from taxation the RVs belonging to these appellants.”
Cameron Appraisal Dist. v. Rourk, 194 S.W.3d 501 (Tex. 2006). “See TEX. TAX CODE § 11.14 (incorporating by reference id.”
Rourk v. Cameron Appraisal Dist., 131 S.W.3d 285 (Tex. App. 2004). · cites it 3× “5221f § 3(9)); Tex. Tax Code Ann. § 11.14 (b) (Vernon Supp.”
Boll v. Cameron Appraisal Dist., 445 S.W.3d 397 (Tex. App. 2013). · cites it 3× “BACKGROUND 2 Appellants filed a petition for judicial review and for declaratory relief against appellee Cameron Appraisal District (“the District”) regarding the District’s assessment of taxes upon exempt mobile homes/ park homes allegedly assessed in violation of Texas Tax…”
Rourk v. Cameron Appraisal Dist., 443 S.W.3d 217 (Tex. App. 2013). · cites it 2× “Accordingly, we reversed the trial court’s judgment to the contrary and remanded the case to determine whether the appellants were entitled-to attorney’s fees from appellee, Cameron Appraisal District (the Appraisal District).”
Twiford v. Nueces Cnty. Appraisal Dist., 725 S.W.2d 325 (Tex. App. 1987). “1 Tex.Tax Code Ann. § 11.14 (Vernon 1982) is the legislative response mandated by section one of article VIII.”
Thora Rourk v. Cameron Appraisal Dist. (Tex. App. 2009). · cites it 4× “See Tex. Tax Code Ann. § 11.14 (b). Therefore, the trial court did not err by failing to exempt from taxation the RVs belonging to these appellants.”
Delta Cnty. Appraisal Dist. v. PPF Gin & Warehouse, LLC (Tex. App. 2021). · cites it 2× “” TEX. TAX CODE ANN. § 11.14(a).9 Consequently, when Sections 11.”
Jose A. Garcia v. Carlos Abrego (Tex. App. 2013). · cites it 2× “See TEX. TAX CODE ANN. §§ 11.14 (West 2008), 41.”
Harris Cnty. Appraisal Dist. v. Anjali Braun (Tex. App. 2021). “3d at 502 ; see Tex. Tax Code Ann. § 11.14 (a). Some taxpayers did not exhaust their administrative remedies before bringing suit, but argued they were excused from doing so under the exception for “purely legal and constitutional questions.”
Nicholas Lee v. Hood Cnty. Appraisal Dist. (Tex. App. 2024). “See Tex. Tax. Code Ann. § 11.14 (a); cf. Bullock v.”
Jose A. Garcia v. Carlos Abrego (Tex. App. 2013). “Accordingly, we reversed the trial court’s judgment to the contrary and remanded the case to determine whether the appellants were entitled to attorney’s fees from appellee, Cameron Appraisal District (the Appraisal District).”
Show all 16 citing cases →
— Tex. Tax Code § 11.14(a) — 4 cases
Rourk v. Cameron Appraisal Dist., 131 S.W.3d 285 (Tex. App. 2004). “5221f § 3(9)); Tex. Tax Code Ann. § 11.14 (b) (Vernon Supp.”
Delta Cnty. Appraisal Dist. v. PPF Gin & Warehouse, LLC (Tex. App. 2021). “” TEX. TAX CODE ANN. § 11.14(a).9 Consequently, when Sections 11.”
Untitled Texas Attorney Gen. Opinion (Tex. Att'y Gen. 2004).
Untitled Texas Attorney Gen. Opinion (Tex. Att'y Gen. 2000).
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