Tex. Tax Code § 23.135
Current with legislation from the 2023 Regular and Special Sessions signed by the Governor as of November 21, 2023.
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.
Tex. Tax Code § 23.135