Tax Code §11.42

In force on Jan 01, 2026 · this text took effect Jan 01, 2026 · same as today's text

EXEMPTION QUALIFICATION DATE

(a) Except as provided by Subsections (b) and (c) and by Sections 11.421 , 11.422 , 11.434 , 11.435 , and 11.436 , eligibility for and amount of an exemption authorized by this chapter for any tax year are determined by a claimant's qualifications on January 1. A person who does not qualify for an exemption on January 1 of any year may not receive the exemption that year. (b) An exemption authorized by Section 11.11 or 11.141 is effective immediately on qualification for the exemption. (c) An exemption authorized by Section 11.13 (c) or (d), 11.132 , 11.133 , 11.134 , or 11.136 is effective as of January 1 of the tax year in which the person qualifies for the exemption and applies to the entire tax year. (d) A person who acquires property after January 1 of a tax year may receive an exemption authorized by Section 11.17 , 11.18 , 11.19 , 11.20 , 11.21 , 11.23 , 11.231 , 11.30 , or 11.36 for the applicable portion of that tax year immediately on qualification for the exemption. (e) A person who qualifies for an exemption under Section 11.131 or 11.35 after January 1 of a tax year may receive the exemption for the applicable portion of that tax year immediately on qualification for the exemption. (f) A person who acquires property after January 1 of a tax year may receive an exemption authorized by Section 11.13 , other than an exemption authorized by Section 11.13 (c) or (d), for the applicable portion of that tax year immediately on qualification for the exemption if the preceding owner did not receive the same exemption for that tax year.

History: Acts 1979, 66th Leg., p. 2245, ch. 841, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1987, 70th Leg., ch. 640, Sec. 2, eff. Aug. 31, 1987; Acts 1991, 72nd Leg., ch. 836, Sec. 6.1, eff. Sept. 1, 1991; Acts 1993, 73rd Leg., ch. 345, Sec. 2, eff. Jan. 1, 1994; Acts 1997, 75th Leg., ch. 1039, Sec. 16, eff. Jan. 1, 1998; Acts 1997, 75th Leg., ch. 1059, Sec. 1, eff. June 19, 1997; Acts 1997, 75th Leg., ch. 1155, Sec. 1, eff. Jan. 1, 1998; Acts 1999, 76th Leg., ch. 1481, Sec. 3, eff. Jan. 1, 2000; Acts 2003, 78th Leg., ch. 411, Sec. 3, eff. Jan. 1, 2004. Amended by: Acts 2009, 81st Leg., R.S., Ch. 1417 (H.B. 770 ), Sec. 6, eff. January 1, 2010. Acts 2011, 82nd Leg., R.S., Ch. 597 (S.B. 201 ), Sec. 1, eff. January 1, 2012. Acts 2013, 83rd Leg., R.S., Ch. 122 (H.B. 97 ), Sec. 2, eff. January 1, 2014. Acts 2013, 83rd Leg., R.S., Ch. 138 (S.B. 163 ), Sec. 2, eff. January 1, 2014. Acts 2015, 84th Leg., R.S., Ch. 1236 (S.B. 1296 ), Sec. 21.002(25), eff. September 1, 2015. Acts 2017, 85th Leg., R.S., Ch. 511 (S.B. 15 ), Sec. 2, eff. January 1, 2018. Acts 2019, 86th Leg., R.S., Ch. 459 (H.B. 2859 ), Sec. 2, eff. January 1, 2020. Acts 2019, 86th Leg., R.S., Ch. 1034 (H.B. 492 ), Sec. 2, eff. January 1, 2020. Acts 2021, 87th Leg., 2nd C.S., Ch. 12 (S.B. 8 ), Sec. 1, eff. January 1, 2022. Acts 2023, 88th Leg., R.S., Ch. 364 (S.B. 2289 ), Sec. 2, eff. January 1, 2024. Acts 2025, 89th Leg., R.S., Ch. 592 (H.B. 2508 ), Sec. 2, eff. January 1, 2026.

Source: the Legislature's file server, seen Oct 10, 2026 to Nov 08, 2026.

Every version on file

Effective Jan 01, 2026 · seen Oct 2026–Nov 2026
Effective Jan 01, 2026 · seen Sep 2025–Nov 2025
Effective Jan 01, 2024 · seen Jan 2024–Aug 2025
Effective Jan 01, 2024 · seen Sep 2023–Dec 2023
Effective Jan 01, 2022 · seen Jan 2022–Jun 2023
Effective Jan 01, 2022 · seen May 2020–Nov 2021
Effective Jan 01, 2020 · seen Nov 2019–Dec 2019
Effective Jan 01, 2018 · seen Sep 2018–Sep 2018

Attorney General opinions that cite it

KP-0470 (Jan 04, 2024): Calculation of the limitation of school tax on homesteads of the elderly or disabled under Texas Tax Code section 11.26
GA-0148 (Sep 15, 2003): Whether recent amendments to section Texas House of Representatives 11.13(Z) of the Tax Code may be applied to P.O. Box 2910 restrict homestead exemptions for the 2003 tax Austin, Texas 78768-29 10 year
GA-0134 (Jul 22, 2003): Whether a tax abatement agreement entered into under the Property Redevelopment and Tax Abatement Act, chapter 312, Tax Code, may be amended retroactively

A research copy. The official text is the Legislature's (statutes), the Secretary of State's (Texas Administrative Code) or eCFR's (federal rules). Not legal advice.