Texas Codes

Tex. Tax Code § 11.42 (2026)

Exemption Qualification Date

✓ current as of May 2026

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Sec. 11.42. EXEMPTION QUALIFICATION DATE. (a) Except as provided by Subsections (b) and (c) and by Sections 11.421, 11.422, 11.434, 11.435, and 11.436, eligibility for and amount of an exemption authorized by this chapter for any tax year are determined by a claimant's qualifications on January 1. A person who does not qualify for an exemption on January 1 of any year may not receive the exemption that year.

(b) An exemption authorized by Section 11.11 or 11.141 is effective immediately on qualification for the exemption.

(c) An exemption authorized by Section 11.13(c) or (d), 11.132, 11.133, 11.134, or 11.136 is effective as of January 1 of the tax year in which the person qualifies for the exemption and applies to the entire tax year.

(d) A person who acquires property after January 1 of a tax year may receive an exemption authorized by Section 11.17, 11.18, 11.19, 11.20, 11.21, 11.23, 11.231, 11.30, or 11.36 for the applicable portion of that tax year immediately on qualification for the exemption.

(e) A person who qualifies for an exemption under Section 11.131 or 11.35 after January 1 of a tax year may receive the exemption for the applicable portion of that tax year immediately on qualification for the exemption.

(f) A person who acquires property after January 1 of a tax year may receive an exemption authorized by Section 11.13, other than an exemption authorized by Section 11.13(c) or (d), for the applicable portion of that tax year immediately on qualification for the exemption if the preceding owner did not receive the same exemption for that tax year.

Acts 1979, 66th Leg., p. 2245, ch. 841, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1987, 70th Leg., ch. 640, Sec. 2, eff. Aug. 31, 1987; Acts 1991, 72nd Leg., ch. 836, Sec. 6.1, eff. Sept. 1, 1991; Acts 1993, 73rd Leg., ch. 345, Sec. 2, eff. Jan. 1, 1994; Acts 1997, 75th Leg., ch. 1039, Sec. 16, eff. Jan. 1, 1998; Acts 1997, 75th Leg., ch. 1059, Sec. 1, eff. June 19, 1997; Acts 1997, 75th Leg., ch. 1155, Sec. 1, eff. Jan. 1, 1998; Acts 1999, 76th Leg., ch. 1481, Sec. 3, eff. Jan. 1, 2000; Acts 2003, 78th Leg., ch. 411, Sec. 3, eff. Jan. 1, 2004.

Amended by:

Acts 2009, 81st Leg., R.S., Ch. 1417 (H.B. 770), Sec. 6, eff. January 1, 2010.

Acts 2011, 82nd Leg., R.S., Ch. 597 (S.B. 201), Sec. 1, eff. January 1, 2012.

Acts 2013, 83rd Leg., R.S., Ch. 122 (H.B. 97), Sec. 2, eff. January 1, 2014.

Acts 2013, 83rd Leg., R.S., Ch. 138 (S.B. 163), Sec. 2, eff. January 1, 2014.

Acts 2015, 84th Leg., R.S., Ch. 1236 (S.B. 1296), Sec. 21.002(25), eff. September 1, 2015.

Acts 2017, 85th Leg., R.S., Ch. 511 (S.B. 15), Sec. 2, eff. January 1, 2018.

Acts 2019, 86th Leg., R.S., Ch. 459 (H.B. 2859), Sec. 2, eff. January 1, 2020.

Acts 2019, 86th Leg., R.S., Ch. 1034 (H.B. 492), Sec. 2, eff. January 1, 2020.

Acts 2021, 87th Leg., 2nd C.S., Ch. 12 (S.B. 8), Sec. 1, eff. January 1, 2022.

Acts 2023, 88th Leg., R.S., Ch. 364 (S.B. 2289), Sec. 2, eff. January 1, 2024.

Acts 2025, 89th Leg., R.S., Ch. 592 (H.B. 2508), Sec. 2, eff. January 1, 2026.

Notes of Decisions

Cited in 12 cases (2 in the last 5 years), 1999–2025 · leading case: TRQ Captain's Landing L.P. v. Galveston Cent. Appraisal Dist., 212 S.W.3d 726 (Tex. App. 2006).

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TRQ Captain's Landing L.P. v. Galveston Cent. Appraisal Dist., 212 S.W.3d 726 (Tex. App. 2006). · cites it 2× “See TEX. TAX. CODE ANN. § 11.42(a). Moreover, "To receive an exemption the eligibility for which is determined by the claimant's qualifications on January 1 of the tax year, a person required to claim an exemption must file a completed application before May 1.”

Atascosa Cnty. v. Atascosa Cnty. Appraisal Dist., 990 S.W.2d 255 (Tex. 1999). “See Tex. Tax Code §§ 11.42, 11.43, 23.01. Once property is appraised and an exemption denied, the chief appraiser lists all taxable property and its appraised value.”

Dallas Cent. Appraisal Dist. v. Wang, 82 S.W.3d 697 (Tex. App. 2002). · cites it 2× “See Tex. Tax Code Ann. § 11.42 (c) (Vernon Supp.”

Galveston Cent. Appraisal Dist. v. TRQ Captain's Landing, 423 S.W.3d 374 (Tex. 2014). “Gen. Law 3256, 3260 (replacing references to section 11.”

Mont Belvieu Caverns, LLC v. Texas Comm'n on Env't Quality, 382 S.W.3d 472 (Tex. App. 2012). “” Tex. Tax Code Ann. § 11.42 (a) (West Supp.”

Wackenhut Corr. Corp. v. Bexar Appraisal Dist., 100 S.W.3d 289 (Tex. App. 2002). “The Tax Code thus provides *292 that the exemption “is effective immediately on qualification for the exemption,” Tex. Tax Code ANN. § 11.42(b); and no application is required.”

Untitled Texas Attorney Gen. Opinion: KP-0470 (Tex. Att'y Gen. 2024). · cites it 3× “See TEX. TAX CODE § 11.42(a) (providing that an exemption is determined by an applicant’s qualifications on, and is applicable starting, January 1 of any given year); see also ENROLLED BILL SUMMARY, Tex.”

Untitled Texas Attorney Gen. Opinion (Tex. Att'y Gen. 2012). · cites it 2× “” TEX. TAX CODE ANN. § 11.42(a) (West Supp.”

Pecos Hous. Fin. Corp., Pleasanton Hous. Fin. Corp., Maverick Hous. Fin. Corp., & La Villa Hous. Fin. Corp. v. City of Arlington (Tex. App. 2025). “See Tex. Tax Code §§ 11.42, 11.43, 23.01. Once property is appraised and an exemption denied, the chief appraiser lists all taxable property and its appraised value.”

Galveston Cent. Appraisal Dist. v. Trq Captain's Landing, a Texas Ltd. P'ship & Am. Hous. Found., a Texas Non Profit Corp. (Tex. 2014). “182(a) may apply for the exemption for the year of acquisition not later than the 30th day after the date the organization acquires the property, and the deadline provided by Section 11.”

Mont Belvieu Caverns, LLC v. Texas Comm'n on Env't Quality & Zak Covar, Successor to Mark R. Vickery, Exec. Dir. of the Texas Comm'n on Env't Quality (Tex. App. 2012). “” Tex. Tax Code Ann. § 11.42 (a) (West Supp.”

Mont Belvieu Caverns, LLC v. Texas Comm'n on Env't Quality & Zak Covar, Successor to Mark R. Vickery, Exec. Dir. of the Texas Comm'n on Env't Quality (Tex. App. 2012). “" Tex. Tax Code Ann. § 11.42 (a) (West Supp.”

— Tex. Tax Code § 11.42(a) — 6 cases

TRQ Captain's Landing L.P. v. Galveston Cent. Appraisal Dist., 212 S.W.3d 726 (Tex. App. 2006). “See TEX. TAX. CODE ANN. § 11.42(a). Moreover, "To receive an exemption the eligibility for which is determined by the claimant's qualifications on January 1 of the tax year, a person required to claim an exemption must file a completed application before May 1.”

Galveston Cent. Appraisal Dist. v. TRQ Captain's Landing, 423 S.W.3d 374 (Tex. 2014). “Gen. Law 3256, 3260 (replacing references to section 11.”

Dallas Cent. Appraisal Dist. v. Wang, 82 S.W.3d 697 (Tex. App. 2002). “See Tex. Tax Code Ann. § 11.42 (c) (Vernon Supp.”

Untitled Texas Attorney Gen. Opinion: KP-0470 (Tex. Att'y Gen. 2024). “See TEX. TAX CODE § 11.42(a) (providing that an exemption is determined by an applicant’s qualifications on, and is applicable starting, January 1 of any given year); see also ENROLLED BILL SUMMARY, Tex.”

— Tex. Tax Code § 11.42(b) — 2 cases

— Tex. Tax Code § 11.42(c) — 1 case

— Tex. Tax Code § 11.42(e) — 1 case

Untitled Texas Attorney Gen. Opinion (Tex. Att'y Gen. 2012). “” TEX. TAX CODE ANN. § 11.42(a) (West Supp.”

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