Texas Codes

Tex. Tax Code § 11.45 (2026)

Action On Exemption Applications

✓ current as of May 2026

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Sec. 11.45. ACTION ON EXEMPTION APPLICATIONS. (a) The chief appraiser shall determine separately each applicant's right to an exemption. After considering the application and all relevant information, the chief appraiser shall, as soon as practicable but not later than the 90th day after the later of the date the applicant first qualifies for the exemption or the date the applicant provides to the chief appraiser the information necessary for the chief appraiser to determine the applicant's right to the exemption, as the law and facts warrant:

(1) approve the application and allow the exemption;

(2) modify the exemption applied for and allow the exemption as modified;

(3) disapprove the application and request additional information from the applicant in support of the claim; or

(4) deny the application.

(b) If the chief appraiser requires additional information from an applicant, the chief appraiser shall, as soon as practicable but not later than the 30th day after the date the application is filed with the chief appraiser, deliver a written notice to the applicant specifying the additional information the applicant must provide to the chief appraiser before the chief appraiser can determine the applicant's right to the exemption. The applicant must furnish the information not later than the 30th day after the date of the request or the application is denied. However, for good cause shown the chief appraiser may extend the deadline for furnishing the information by written order for a single period not to exceed 15 days.

(c) The chief appraiser shall determine the validity of each application for exemption filed with him before he submits the appraisal records for review and determination of protests as provided by Chapter 41 of this code.

(d) If the chief appraiser modifies or denies an application, the chief appraiser shall deliver a written notice of the modification or denial to the applicant not later than the fifth day after the date the chief appraiser makes the determination. The notice must state and fully explain each reason the chief appraiser modified or denied the application. The notice must include a brief explanation of the procedures for protesting the modification or denial.

(e) If the chief appraiser approves, modifies, or denies an application for an exemption under Section 11.35, the chief appraiser shall deliver a written notice of the approval, modification, or denial to the applicant not later than the fifth day after the date the chief appraiser makes the determination. The notice must include the damage assessment rating assigned by the chief appraiser to each item of qualified property that is the subject of the application and a brief explanation of the procedures for protesting the chief appraiser's determination. If the chief appraiser modifies or denies the application, the notice must state and fully explain each reason the chief appraiser modified or denied the application. The notice required under this subsection is in lieu of any notice that would otherwise be required under Subsection (d).

Acts 1979, 66th Leg., p. 2246, ch. 841, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1981, 67th Leg., 1st C.S., p. 133, ch. 13, Sec. 44, eff. Jan. 1, 1982.

Amended by:

Acts 2019, 86th Leg., R.S., Ch. 1034 (H.B. 492), Sec. 4, eff. January 1, 2020.

Acts 2021, 87th Leg., R.S., Ch. 533 (S.B. 63), Sec. 7, eff. September 1, 2021.

Notes of Decisions

Cited in 12 cases (2 in the last 5 years), 1985–2025 · leading case: Dallas Cnty. Appraisal Dist. v. Funds Recovery, Inc., 887 S.W.2d 465 (Tex. App. 1994).

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Dallas Cnty. Appraisal Dist. v. Funds Recovery, Inc., 887 S.W.2d 465 (Tex. App. 1994). · cites it 3× “TexTax Code Ann. § 11.45 (Vernon 1992). A.”

Vitol, Inc. v. Harris Cnty. Appraisal Dist., 529 S.W.3d 159 (Tex. App. 2017). · cites it 2× “Tex. Tax Code § 11.45 (West 2015). Under the plain- language of - section 11.”

the City of Conroe, Texas & J. R. Moore Jr., in His Capacity as the Montgomery Cnty. Tax Assessor & Collector v. TPProperty LLC, 480 S.W.3d 545 (Tex. App. 2015). “See Tex. Tax Code Ann. §§ 11.45 (a), (c), 41.”

Motorola, Inc. v. Tarrant Cnty. Appraisal Dist., 980 S.W.2d 899 (Tex. App. 1998). “Motorola asserts that in a forfeiture protest, the property owner may only question compliance with the 30-day deadline before the Board.”

Moody House, Inc. v. Galveston Cnty., 687 S.W.2d 433 (Tex. App. 1985). “TEX.TAX CODE ANN. § 11.45 (Vernon 1982) provides: (a) The chief appraiser shall determine separately each applicant’s right to an exemption.”

Waters at N. Hills, LLC v. Bexar Appraisal Dist., 414 S.W.3d 897 (Tex. App. 2013). “Tex. Tax Code § 11.45(a) (emphasis added).”

Pecos Hous. Fin. Corp., Pleasanton Hous. Fin. Corp., Maverick Hous. Fin. Corp., & La Villa Hous. Fin. Corp. v. City of Arlington (Tex. App. 2025). · cites it 4× “To properly invoke the district court’s subject-matter jurisdiction, the taxing unit must exhaust its administrative remedies before seeking judicial review. See, e.g., City of Austin v. 1 In the context of exemptions, the chief appraiser makes the initial determination of…”

Am. Agape Found., Inc. v. Travis Cent. Appraisal Dist. (Tex. App. 2001). · cites it 2× “Tex. Tax Code Ann. § 11.45 (a) (West 1992).”

Harris Cnty. Appraisal Dist. v. Anjali Braun (Tex. App. 2021). “” Tex. Tax Code Ann. § 11.45 (a). Because the appraiser had the legal authority to determine the merits of Braun’s requested homestead exemption, Braun cannot argue that the ultra vires exception applies on the basis that the ultimate disposition of her exemption application was…”

Waters at N. Hills, LLC & Lynn Communities, Inc. v. Bexar Cnty., Texas, the City of San Antonio, Texas & Ne. Indep. Sch. Dist. (Tex. App. 2013). “TEX. TAX CODE § 11.45(a) (emphasis added).”

Untitled Texas Attorney Gen. Opinion (Tex. Att'y Gen. 2014). “at 1-2; see also TEX. TAX CODE ANN. § 11.45(a) (West 2008) ("The chief appraiser shall determine .”

Untitled Texas Attorney Gen. Opinion (Tex. Att'y Gen. 2010). “See TEX. TAX CODE ANN. § 11.45 (a) (West 200S) ("The chief appraiser shall determine .”

— Tex. Tax Code § 11.45(a) — 4 cases

Waters at N. Hills, LLC v. Bexar Appraisal Dist., 414 S.W.3d 897 (Tex. App. 2013). “Tex. Tax Code § 11.45(a) (emphasis added).”

Pecos Hous. Fin. Corp., Pleasanton Hous. Fin. Corp., Maverick Hous. Fin. Corp., & La Villa Hous. Fin. Corp. v. City of Arlington (Tex. App. 2025). “To properly invoke the district court’s subject-matter jurisdiction, the taxing unit must exhaust its administrative remedies before seeking judicial review. See, e.g., City of Austin v. 1 In the context of exemptions, the chief appraiser makes the initial determination of…”

Waters at N. Hills, LLC & Lynn Communities, Inc. v. Bexar Cnty., Texas, the City of San Antonio, Texas & Ne. Indep. Sch. Dist. (Tex. App. 2013). “TEX. TAX CODE § 11.45(a) (emphasis added).”

Untitled Texas Attorney Gen. Opinion (Tex. Att'y Gen. 2014). “at 1-2; see also TEX. TAX CODE ANN. § 11.45(a) (West 2008) ("The chief appraiser shall determine .”

— Tex. Tax Code § 11.45(a)(3) — 1 case

Dallas Cnty. Appraisal Dist. v. Funds Recovery, Inc., 887 S.W.2d 465 (Tex. App. 1994). “TexTax Code Ann. § 11.45 (Vernon 1992). A.”

— Tex. Tax Code § 11.45(b) — 1 case

Dallas Cnty. Appraisal Dist. v. Funds Recovery, Inc., 887 S.W.2d 465 (Tex. App. 1994). “TexTax Code Ann. § 11.45 (Vernon 1992). A.”

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