Texas § 11.421 QUALIFICATION OF RELIGIOUS ORGANIZATION.

Texas Statutes

§ 11.421 — QUALIFICATION OF RELIGIOUS ORGANIZATION.

Texas § 11.421

Code TXTax Code

This text of Texas § 11.421 (QUALIFICATION OF RELIGIOUS ORGANIZATION.) is published on Counsel Stack Legal Research, covering Texas primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Tex. Tax Code Code Ann. § 11.421 (2026).

Text

Sec. 11.421. QUALIFICATION OF RELIGIOUS ORGANIZATION.

(a)If the chief appraiser denies a timely filed application for an exemption under Section 11.20 for an organization that otherwise qualified for the exemption on January 1 of the year but that did not satisfy the requirements of Subsection (c)(4) of that section on that date, the organization is eligible for the exemption for the tax year if the organization:

(1)satisfies the requirements of Section 11.20 (c)(4) before the later of:

(A)June 1 of the year to which the exemption applies; or

(B)the 60th day after the date the chief appraiser notifies the organization of its failure to comply with those requirements; and

(2)within the time provided by Subdivision (1) files with the chief appraiser a new completed application for the e

Free access — add to your briefcase to read the full text and ask questions with AI

Sec. 11.421. QUALIFICATION OF RELIGIOUS ORGANIZATION. (a) If the chief appraiser denies a timely filed application for an exemption under Section 11.20 for an organization that otherwise qualified for the exemption on January 1 of the year but that did not satisfy the requirements of Subsection (c)(4) of that section on that date, the organization is eligible for the exemption for the tax year if the organization:
(1) satisfies the requirements of Section 11.20 (c)(4) before the later of:
(A) June 1 of the year to which the exemption applies; or
(B) the 60th day after the date the chief appraiser notifies the organization of its failure to comply with those requirements; and
(2) within the time provided by Subdivision (1) files with the chief appraiser a new completed application for the exemption together with an affidavit stating that the organization has complied with the requirements of Section 11.20 (c)(4).
(b) If the chief appraiser cancels an exemption for a religious organization under Section 11.20 that was erroneously allowed in a tax year because he determines that the organization did not satisfy the requirements of Section 11.20 (c)(4) on January 1 of that year, the organization is eligible for the exemption for that tax year if the organization:
(1) was otherwise qualified for the exemption;
(2) satisfies the requirements of Section 11.20 (c)(4) on or before the 60th day after the date the chief appraiser notifies the organization of the cancellation; and
(3) within the time provided by Subdivision (2) files with the chief appraiser a new completed application for the exemption together with an affidavit stating that the organization has complied with the requirements of Section 11.20 (c)(4).

Legislative History

Added by Acts 1987, 70th Leg., ch. 640, Sec. 3, eff. Aug. 31, 1987. Amended by Acts 1997, 75th Leg., ch. 1039, Sec. 17, eff. Jan. 1, 1998; Acts 1997, 75th Leg., ch. 1411, Sec. 5, eff. June 20, 1997.