Texas Codes

Tex. Tax Code § 11.41 (2026)

Partial Ownership Of Exempt Property

✓ current as of May 2026

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Sec. 11.41. PARTIAL OWNERSHIP OF EXEMPT PROPERTY. (a) If a person who qualifies for an exemption as provided by this chapter is not the sole owner of the property to which the exemption applies, the exemption shall be multiplied by a fraction, the numerator of which is the value of the property interest the person owns and the denominator of which is the value of the property.

(b) In the application of this section, community ownership by a person who qualifies for the exemption and the person's spouse is treated as if the person owns the community interest of the person's spouse.

(c) An heir property owner who qualifies heir property as the owner's residence homestead under this chapter is considered the sole owner of the property for the purposes of this section.

Acts 1979, 66th Leg., p. 2244, ch. 841, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1997, 75th Leg., ch. 194, Sec. 2, eff. Jan. 1, 1998; Acts 1997, 75th Leg., ch. 1039, Sec. 15, eff. Jan. 1, 1998.

Amended by:

Acts 2019, 86th Leg., R.S., Ch. 663 (S.B. 1943), Sec. 6, eff. September 1, 2019.

Notes of Decisions

Cited in 2 cases (1 in the last 5 years), 2011–2021 · leading case: Martinez v. Dallas Cent. Appraisal Dist., 339 S.W.3d 184 (Tex. App. 2011).

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Martinez v. Dallas Cent. Appraisal Dist., 339 S.W.3d 184 (Tex. App. 2011). · cites it 3× “Tex. Tax Code Ann. § 11.41 (a) (West 2008) (emphasis added).”

Harris Cnty. Appraisal Dist. v. Anjali Braun (Tex. App. 2021). · cites it 3× “Tex. Tax Code Ann. § 11.41 (a), (b). HCAD denied the requested two-thirds homestead exemption and instead granted a one-half exemption.”

— Tex. Tax Code § 11.41(b) — 1 case

Harris Cnty. Appraisal Dist. v. Anjali Braun (Tex. App. 2021). “Tex. Tax Code Ann. § 11.41 (a), (b). HCAD denied the requested two-thirds homestead exemption and instead granted a one-half exemption.”

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