Tax Code §1

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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
KP-0287 (Aug 01, 2019): Voting entitlement of a taxing umt m the election of an appraisal district's board of directors under Tax Code section 6.03(d)
KP-0215 (Aug 16, 2018): Whether a municipality is authorized to adopt a residential homestead property tax exemption that establishes a floor for the exemption in an amount greater than $5,000, and, if not, whether an appraisal district may disregard or modify the exemption
KP-0147 (Nov 10, 2016): Scope of residence homestead tax exemption in Tax Code subsection l l.13(l)(2)(B)
KP-0144 (Oct 25, 2016): Whether the computation of state funding for school districts rece1vmg additional state aid for tax reduction must include local option homestead exemptions that were determined to be authorized in Attorney General Opinion KP-0072 (2016)
KP-0072 (Dec 15, 2015): Whether a school district, municipality, or county may reduce or repeal the local option homestead exemption from the amount that was adopted for the 2014 tax year through the 2019 tax year
KP-0004 (Aug 21, 2014): The authority of a county to form and operate transportati~n reinvestment zones, tax increment reinvestment zones, or county energy transportation reinvestment zones in various circumstances
GA-1072 (Jan 31, 2014): Whether a taxing unit may reserve mineral interests on property that is acquired through tax foreclosure and then resold pursuant to section 34.05 ofthe Tax Code
GA-0953 (Feb 13, 2012): Authority of a county to issue bonds pursuant to article VIll, section I-g(b), Texas Constitution
GA-0943 (Dec 15, 2011): Whether, in determining the market value of a residence homestead, a chief appraiser is required to consider the value of previously sold foreclosed residential property
GA-0924 (Oct 21, 2011): Evidence that must be submitted with regard to an application for a residence homestead exemption under section 11.43, Tax Code
GA-0752 (Jun 16, 2009): Whether multiple contiguous lots may be Texas House of Representatives claimed as part of a homestead exemption under Post Office Box 29 10 section 1 1.130) of the Tax Code
GA-0590 (Jul 12, 2007): Consequences resulting from the downsizing ofthe Waller County Appraisal District
GA-0559 (Mar 06, 2007): Calculation of the "base year" from which to impose a tax freeze adopted by county voters in November 2005
GA-0537 (Oct 26, 2006): Whether Juneteenth USA, a 501(c)(3) Post Office Box 2910 charitable organization, is entitled to receive a Austin, Texas 78768-29 10 property tax exemption
GA-0522 (May 22, 2006): Legal and tax status of land and improvements Fort Worth, Texas 76196-0201 leased by a development corporation--created under Texas Revised Civil Statutes article 5 190.6, section 4B-to private commercial enterprises and used for private commercial purposes
GA-0514 (Feb 08, 2006): Whether a city may designate as a reinvestment zone under Tax Code section 311.005(a)(5) an area that is not “unproductive, underdeveloped, or blighted” if no bonds or notes are issued to finance the area’s development or redevelopment
GA-0363 (Apr 06, 2005): Whether a city that has not established a residence homestead exemption under article VIII, section 1 -b of the Texas Constitution is authorized to establish the property tax limitation under article VIII, section 1 -b(h)
GA-0317 (Oct 28, 2004): Whether section 6.025(d) of the Tax Code violates article VIII, sections 1 (a), (b) and 1 S(c) of the Texas Constitution

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.