Texas Attorney General Opinion: JC-576 Page: 1 of 5
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> OFFICE OF THE ATTORNEY GENERAL - STATE OF TEXAS
JOHN CORNYN
November 19, 2002
The Honorable Frank Madla Opinion No. JC-0576
Chair, Intergovernmental Relations Committee
Texas State Senate Re: Whether a particular community housing
P.O. Box 12068 development organization is entitled to an
Austin, Texas 78711-2068 exemption from taxation of its real property under
section 11.182 of the Tax Code (RQ-0561-JC)
Dear Senator Madla:
You ask whether a particular organization that qualifies as a community housing
development organization under section 11.182 of the Tax Code "and is 100% owner of the general
partner in a limited partnership that owns improved real estate for the direct purpose of renting low
income housing units within the county" is entitled to exemption from taxation of its real property.'
Because we have been provided with limited information regarding the particular organization and
the issue in controversy, we answer your question in general terms. To qualify for an exemption
from taxation of its real property under section 11.182 of the Tax Code, an organization must first
satisfy the requirements of article VIIm, section 2(a) of the Texas Constitution. Then it must satisfy
all the requirements of section 11.182 of the Tax Code: The organization must qualify as a
community housing development organization under section 11.182 (b) of the Tax Code and
"control 100 percent of the interest in the general partner if the project is owned by a limited
partnership" assuming section 11.182(e) of the Tax Code (which sets out particular requirements for
a housing project constructed after December 31, 2001 with the proceeds of certain tax-exempt
bonds) applies; and it must satisfy the other requirements of section 11.182 that apply to the
organization and its property. We cannot and do not determine whether the organization you ask
about is in fact entitled to an exemption from taxation of real property under article VIII,
section 2(a) and section 11.182. The chief appraiser for the appraisal district in which the particular
organization's property is located is authorized to determine in the first instance whether the property
is tax exempt. The burden is on the organization seeking an exemption to show that it is entitled to
the exemption under article VIII, section 2(a) of the constitution and section 11.182 of the Tax Code.
We briefly review the constitutional provision pursuant to which the legislature adopted
section 11.182 of the Tax Code. Article VIII, section 1 mandates that all real and tangible personal
property, unless exempt as required or permitted by the constitution, shall be taxed in proportion to
'Letter from the Honorable Frank Madla, Chair, Intergovernmental Relations Committee, Texas State Senate,to the Honorable John Cornyn, Texas Attorney General (June 13, 2002) (on file with Opinion Committee) [hereinafter
Request Letter].
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Texas. Attorney-General's Office. Texas Attorney General Opinion: JC-576, text, November 19, 2002; (https://texashistory.unt.edu/ark:/67531/metapth274886/m1/1/?rotate=270: accessed July 17, 2024), University of North Texas Libraries, The Portal to Texas History, https://texashistory.unt.edu.; crediting UNT Libraries Government Documents Department.