Tex. Tax Code § 11.211

Current with legislation from the 2023 Regular and Special Sessions signed by the Governor as of November 21, 2023.

Section 11.211 - Real Property Leased to Certain Schools

The portion of real property that is leased to an independent school district, community college district, or open-enrollment charter school authorized by Subchapter C, D, or E, Chapter 12, Education Code, is qualified and exempt from taxation pursuant to Sections 11.11 and 11.21 of this code if the portion of the real property that is leased to the public school is:

(1) used exclusively by the public school for the operation or administration of the school or the performance of other educational functions of the school; and

(2) reasonably necessary for a purpose described in Subdivision (1) as found by the school's governing body.

Tex. Tax Code § 11.211

Added by Acts 2021, 87th Leg., R.S., Ch. 916 (H.B. 3610), Sec. 4, eff. September 1, 2021.