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 § 11.436 (2026)

Application For Exemption Of Certain Property Used For Low-income Housing

✓ current as of May 2026
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Sec. 11.436. APPLICATION FOR EXEMPTION OF CERTAIN PROPERTY USED FOR LOW-INCOME HOUSING. (a) An organization that acquires property that qualifies for an exemption under Section 11.181(a) or 11.1825 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 11.43(d) does not apply to the application for that year.

(b) If the application is granted, the exemption for that year applies only to the portion of the year in which the property qualifies for the exemption, as provided by Section 26.111. If the application is granted after approval of the appraisal records by the appraisal review board, the chief appraiser shall notify the collector for each taxing unit in which the property is located. The collector shall calculate the amount of tax due on the property in that year as provided by Section 26.111 and shall refund any amount paid in excess of that amount.

(c) To facilitate the financing associated with the acquisition of a property, an organization, before acquiring the property, may request from the chief appraiser of the appraisal district established for the county in which the property is located a preliminary determination of whether the property would qualify for an exemption under Section 11.1825 if acquired by the organization. The request must include the information that would be included in an application for an exemption for the property under Section 11.1825. Not later than the 45th day after the date a request is submitted under this subsection, the chief appraiser shall issue a written preliminary determination for the property included in the request. A preliminary determination does not affect the granting of an exemption under Section 11.1825.

Added by Acts 1993, 73rd Leg., ch. 345, Sec. 3, eff. Jan. 1, 1994. Amended by Acts 1997, 75th Leg., ch. 715, Sec. 3, eff. Jan. 1, 1998; Acts 2001, 77th Leg., ch. 842, Sec. 3, eff. June 14, 2001; Acts 2003, 78th Leg., ch. 1156, Sec. 4, eff. Jan. 1, 2004.

Notes of Decisions
Cited in 3 cases, 2006–2014 · 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× “[6] See TEX. TAX. CODE ANN. § 11.436. [7] Section 11.”
Galveston Cent. Appraisal Dist. v. TRQ Captain's Landing, 423 S.W.3d 374 (Tex. 2014). “Law 3256, 3260 (replacing references to section 11.182 with references to section 11.”
Galveston Cent. Appraisal Dist. v. Trq Captain's Landing, a Texas Ltd. P'ship & Am. Hous. Found., a Texas Non Profit Corp. (Tex. 2014). “Hecht Chief Justice Opinion delivered: January 17, 2014 14 TEX. TAX CODE § 11.436(a). This section was amended, effective 2004, in a way not relevant to this case.”
— Tex. Tax Code § 11.436(a) — 2 cases
Galveston Cent. Appraisal Dist. v. TRQ Captain's Landing, 423 S.W.3d 374 (Tex. 2014). “Law 3256, 3260 (replacing references to section 11.182 with references to section 11.”
Galveston Cent. Appraisal Dist. v. Trq Captain's Landing, a Texas Ltd. P'ship & Am. Hous. Found., a Texas Non Profit Corp. (Tex. 2014). “Hecht Chief Justice Opinion delivered: January 17, 2014 14 TEX. TAX CODE § 11.436(a). This section was amended, effective 2004, in a way not relevant to this case.”
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