Section 11.42 - [See Note] 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, or 11.134 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, or 11.30 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. Amended by Acts 2021SP2, Texas Acts of the 87th Legislature - Second Special Session, ch. TBD,Sec. 1, eff. 1/1/2022.Amended by Acts 2019, Texas Acts of the 86th Leg.- Regular Session, ch. 459,Sec. 2, eff. 1/1/2020 .Amended by Acts 2019, Texas Acts of the 86th Leg.- Regular Session, ch. 1034,Sec. 2, eff. 1/1/2020.Amended by Acts 2017, Texas Acts of the 85th Leg. - Regular Session, ch. 511,Sec. 2, eff. 1/1/2018.Amended by Acts 2015, Texas Acts of the 84th Leg. - Regular Session, ch. 1236,Sec. 21.002, eff. 9/1/2015.Amended by Acts 2013, 83rd Leg. - Regular Session, ch. 122,Sec. 2, eff. 1/1/2014.Amended by Acts 2013, 83rd Leg. - Regular Session, ch. 138,Sec. 2, eff. 1/1/2014.Amended By Acts 2011, 82nd Leg., R.S., Ch. 597, Sec. 1, eff. 1/1/2012.Amended By Acts 2009, 81st Leg., R.S., Ch. 1417, Sec. 6, eff. 1/1/2010.Amended By Acts 2003, 78th Leg., ch. 411, Sec. 3, eff. 1/1/2004.Amended By Acts 1999, 76th Leg., ch. 1481, Sec. 3, eff. 1/1/2000Amended By Acts 1997, 75th Leg., ch. 1039, Sec. 16, eff. 1/1/1998Amended By Acts 1997, 75th Leg., ch. 1155, Sec. 1, eff. 1/1/1998Amended By Acts 1997, 75th Leg., ch. 1059, Sec. 1, eff. 6/19/1997Amended By Acts 1993, 73rd Leg., ch. 345, Sec. 2, eff. 1/1/1994Amended By Acts 1991, 72nd Leg., ch. 836, Sec. 6.1, eff. 9/1/1991Amended by Acts 1987, 70th Leg., ch. 640, Sec. 2, eff. 8/31/1987 Acts 1979, 66th Leg., p. 2245, ch. 841, Sec. 1, eff. 1/1/1982.This section is set out more than once due to postponed, multiple, or conflicting amendments.