Texas Codes

Tex. Tax Code § 21.055 (2026)

Business Aircraft

✓ current as of May 2026

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Sec. 21.055. BUSINESS AIRCRAFT. (a) If an aircraft is used for a business purpose of the owner, is taxable by a taxing unit, and is used continually outside this state, whether regularly or irregularly, 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 an aircraft described by Subsection (a) is presumed to be the fair market value of the aircraft multiplied by a fraction, the numerator of which is the number of departures by the aircraft from a location in this state during the year preceding the tax year and the denominator of which is the total number of departures by the aircraft from all locations during the year preceding the tax year.

Added by Acts 1999, 76th Leg., ch. 970, Sec. 1, eff. June 18, 1999; Acts 1999, 76th Leg., ch. 1481, Sec. 7, eff. Sept. 1, 1999.

Notes of Decisions

Cited in 8 cases, 2003–2015 · 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 3× “Tex. Tax Code Ann. § 21.055 (a)-(b) (Vernon 2001) (emphasis added).”

Harris Cnty. Appraisal Dist. v. Texas E. Transmission Corp., 99 S.W.3d 849 (Tex. App. 2003). · cites it 2× “) (commercial aircraft); Tex. Tax Code Ann. § 21.055 (business aircraft, effective after tax years in question in this case).”

Starflight 50, LLC v. Harris Cnty. Appraisal Dist., 287 S.W.3d 741 (Tex. App. 2009). · cites it 2× “TEX. TAX CODE ANN. §§ 21.055, 22.01(a); TEX.”

Alaska Flight Servs., LLC v. Dallas Cent. Appraisal Dist., 261 S.W.3d 884 (Tex. App. 2008). · cites it 2× “See Tex. Tax Code Ann. § 21.03 (personal property used continually outside of state).”

Sturgis Air One, L.L.C. v. Harris Cnty. Appraisal Dist., 351 S.W.3d 381 (Tex. App. 2011). “Tex. Tax Code Ann. § 21.055 (a) (West 2008).”

Hunt Cnty. Appraisal Dist. v. Horizons Ahead, LLC (Tex. App. 2015). · cites it 2× “See TEX. TAX CODE ANN. § 21.055 (West 2008). 2 On or about July 23, 2012, Horizons received a 2012 Notice of Appraised Value (Notice) from HCAD appraising the aircraft at a value of $1,100,000.”

CIT Leasing Corp. v. Tarrant Appraisal Review Bd. & Tarrant Appraisal Dist. (Tex. App. 2003). · cites it 2× “See Tex. Tax Code Ann. § 21.055 (providing allocation formula to determine value of business aircraft used in Texas).”

Sturgis Air One, L.L.C. v. Harris Cnty. Appraisal Dist. (Tex. App. 2011). “Tex. Tax Code Ann. § 21.055 (a) (West 2008).”

— Tex. Tax Code § 21.055(a) — 2 cases

Alaska Flight Servs., LLC v. Dallas Cent. Appraisal Dist., 261 S.W.3d 884 (Tex. App. 2008). “See Tex. Tax Code Ann. § 21.03 (personal property used continually outside of state).”

Hunt Cnty. Appraisal Dist. v. Horizons Ahead, LLC (Tex. App. 2015). “See TEX. TAX CODE ANN. § 21.055 (West 2008). 2 On or about July 23, 2012, Horizons received a 2012 Notice of Appraised Value (Notice) from HCAD appraising the aircraft at a value of $1,100,000.”

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