Texas Codes

Tex. Tax Code § 21.05 (2026)

Commercial Aircraft

✓ current as of May 2026

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Sec. 21.05. COMMERCIAL AIRCRAFT. (a) If a commercial aircraft that is taxable by a taxing unit is used both in this state and outside this state, the appraisal office shall allocate to this state the portion of the fair market value of the aircraft that fairly reflects its use in this state. The appraisal office shall not allocate to this state the portion of the total market value of the aircraft that fairly reflects its use beyond the boundaries of this state.

(b) The allocable portion of the total fair market value of a commercial aircraft that is taxable in this state is presumed to be the fair market value of the aircraft multiplied by a fraction, the numerator of which is the product of 1.5 and the number of revenue departures by the aircraft from Texas during the year preceding the tax year, and the denominator of which is the greater of (1) 8,760, or (2) the numerator.

(c) During the time in which any commercial aircraft is removed from air transportation service for repair, storage, or inspection, such aircraft is presumed to be in interstate, international, or foreign commerce and not located in this state for longer than a temporary period for purposes of Section 11.01 of this code.

(d) A certificated air carrier shall designate the tax situs of commercial aircraft that land in Texas as either the carrier's principal office in Texas or that Texas airport from which the carrier has the highest number of Texas departures.

(e) For purposes of this subchapter, a commercial aircraft shall mean an instrumentality of air commerce that is:

(1) primarily engaged in the transportation of cargo, passengers, or equipment for others for consideration;

(2) economically employed when it is moving from point to point as a means of transportation; and

(3) operated by a certificated air carrier. A certificated air carrier is one engaged in interstate or intrastate commerce under authority of the U.S. Department of Transportation.

Added by Acts 1989, 71st Leg., ch. 534, Sec. 6, eff. Aug. 28, 1989.

Notes of Decisions

Cited in 15 cases (3 in the last 5 years), 1997–2023 · leading case: Harris Cnty. Appraisal Dist. v. Texas Gas Transmission Corp., 105 S.W.3d 88 (Tex. App. 2003).

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Harris Cnty. Appraisal Dist. v. Texas Gas Transmission Corp., 105 S.W.3d 88 (Tex. App. 2003). · cites it 4× “See Tex. Tax Code Ann. § 21.05 (b) (Vernon 2001).”

Tex-Air Helicopters, Inc. v. Galveston Cnty. Appraisal Review Bd., 76 S.W.3d 575 (Tex. App. 2002). · cites it 4× “See Tex. Tax Code § 21.05; Smith, 22 S.W.3d at 147 ; Amador, 961 S.”

Appraisal Review Bd. of Galveston Cnty. v. Tex-Air Helicopters, Inc., 970 S.W.2d 530 (Tex. 1998). · cites it 3× “Tex. Tax Code § 21.05(a). Subsection (b) sets out the formula for determining the fraction of fair market value presumed to be allocable to Texas: The allocable portion of the total fair market value of a commercial aircraft that is taxable in this state is presumed to be the…”

Tex-Air Helicopters, Inc. v. Appraisal Review Bd. of Galveston Cnty., 940 S.W.2d 299 (Tex. App. 1997). · cites it 4× “In this appeal, we decide whether Tex. Tax Code Ann. § 21.05 (Vernon 1992) constitutes a tax exemption in violation of section 2 of article VIII of the Texas Constitution.”

SLW Aviation, Inc. v. Harris Cnty. Appraisal Dist., 105 S.W.3d 99 (Tex. App. 2003). · cites it 3× “See Tex. Tax Code Ann. §§ 21.05 , 21.055 (Vernon 2001).”

Harris Cnty. Appraisal Dist. v. PXP Aircraft, LLC, 569 S.W.3d 256 (Tex. App. 2018). · cites it 2× “See Tex. Tax Code § 21.05(a) -(b). Act of May 24, 2013, 83rd Leg.”

Tex-Air Helicopters, Inc. v. Harris Cnty. Appraisal Dist., 15 S.W.3d 173 (Tex. App. 2000). · cites it 2× “Tex. Tax Code Ann. § 21.05 (a),(b) (Vernon 1992).”

Fairchild Aircraft, Inc. v. Bexar Appraisal Dist., 47 S.W.3d 577 (Tex. App. 2001). “The threshold issue in this appeal is whether the trial court erred by not applying Texas Tax Code section 21.05 to the aircraft.”

Sturgis Air One, L.L.C. v. Harris Cnty. Appraisal Dist., 351 S.W.3d 381 (Tex. App. 2011). “) (citing Tex. Tax Code Ann. § 21.05 ). The court likewise held that a taxpayer who timely rendered had waived the entitlement because the taxpayer did not submit its allocation request contemporaneously with the rendition.”

First Aircraft Leasing, Ltd. v. Bexar Appraisal Dist., 48 S.W.3d 218 (Tex. App. 2001). “The threshold issue in this appeal is whether the trial court erred by not applying Texas Tax Code section 21.05 to the aircraft.”

Montgomery Cnty., Conroe Indep. Sch. Dist., Lone Star Coll. Sys., City of Conroe, & Montgomery Cnty. Hosp. Dist. v. Mission Air Support, Inc. (Tex. App. 2023). “” See Tex. Tax Code § 21.05. The Aircraft have been “removed from air transportation service for repair.”

Jet Sales West LLC v. City of El Paso (Bankr. D.N.M. 2021). “Instead of appraising Debtor’s jets at their full value, the CAD used an allocation formula set out in Tex. Tax Code § 21.05(b), which allocates the value of commercial aircraft based on the number of “revenue departures” from Texas during the year.”

Show all 15 citing cases →

— Tex. Tax Code § 21.05(a) — 4 cases

Tex-Air Helicopters, Inc. v. Galveston Cnty. Appraisal Review Bd., 76 S.W.3d 575 (Tex. App. 2002). “See Tex. Tax Code § 21.05; Smith, 22 S.W.3d at 147 ; Amador, 961 S.”

Harris Cnty. Appraisal Dist. v. Texas Gas Transmission Corp., 105 S.W.3d 88 (Tex. App. 2003). “See Tex. Tax Code Ann. § 21.05 (b) (Vernon 2001).”

Appraisal Review Bd. of Galveston Cnty. v. Tex-Air Helicopters, Inc., 970 S.W.2d 530 (Tex. 1998). “Tex. Tax Code § 21.05(a). Subsection (b) sets out the formula for determining the fraction of fair market value presumed to be allocable to Texas: The allocable portion of the total fair market value of a commercial aircraft that is taxable in this state is presumed to be the…”

Harris Cnty. Appraisal Dist. v. PXP Aircraft, LLC, 569 S.W.3d 256 (Tex. App. 2018). “See Tex. Tax Code § 21.05(a) -(b). Act of May 24, 2013, 83rd Leg.”

— Tex. Tax Code § 21.05(b) — 5 cases

Tex-Air Helicopters, Inc. v. Galveston Cnty. Appraisal Review Bd., 76 S.W.3d 575 (Tex. App. 2002). “See Tex. Tax Code § 21.05; Smith, 22 S.W.3d at 147 ; Amador, 961 S.”

Harris Cnty. Appraisal Dist. v. PXP Aircraft, LLC, 569 S.W.3d 256 (Tex. App. 2018). “See Tex. Tax Code § 21.05(a) -(b). Act of May 24, 2013, 83rd Leg.”

Jet Sales West LLC (Bankr. D.N.M. 2021).

— Tex. Tax Code § 21.05(d) — 1 case

Tex-Air Helicopters, Inc. v. Appraisal Review Bd. of Galveston Cnty., 940 S.W.2d 299 (Tex. App. 1997). “In this appeal, we decide whether Tex. Tax Code Ann. § 21.05 (Vernon 1992) constitutes a tax exemption in violation of section 2 of article VIII of the Texas Constitution.”

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