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Tex. Tax Code § 23.135

LICENSE TO OCCUPY DWELLING UNIT IN TAX-EXEMPT RETIREMENT COMMUNITY

Texas · Texas Tax Code · Status: effective

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Tex. Tax Code § 23.135, LICENSE TO OCCUPY DWELLING UNIT IN TAX-EXEMPT RETIREMENT COMMUNITY, Texas, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/574117
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A license to occupy a dwelling unit in a retirement community that is exempt from taxation under Section 11.18(d)(19) is not a taxable leasehold or other possessory interest in real property regardless of whether the occupant of the dwelling unit is required to pay a refundable or nonrefundable deposit or a periodic service fee under the contract granting the occupant the license to occupy the dwelling unit.