yourstate.us
Home / Texas / Tax Code
Tex. Tax Code § 25.16

PROPERTY LOSING EXEMPTION DURING TAX YEAR

Texas · Texas Tax Code · Status: effective

Taxation
Get this as JSONEmbed this
Cite this
Citation
Tex. Tax Code § 25.16, PROPERTY LOSING EXEMPTION DURING TAX YEAR, Texas, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/574232
Permanent ID
ys:prov:574232@1
SHA-256
515190514e711eee32e3545ab8ebc0ee57206f09c45a530e9e4363f19216bda1

The hash is SHA-256 of this version's text, with every run of whitespace collapsed to a single space and the ends trimmed. The ID always leads back here, and checking it says whether the text you cited is still the current version.

Full text

(a) If an exemption applicable to a property on January 1 terminates during the tax year, the property shall be listed in the name of the person who owns or acquires the property on the date applicability of the exemption terminates. (b) The chief appraiser shall make an entry on the appraisal records showing that taxes on the property are to be calculated as provided by Section 26.10 of this code and showing the date on which exemption terminated.