Texas § TX.26.111 - PRORATING TAXES--ACQUISITION BY CHARITABLE ORGANIZATION
Full text of Texas The Texas Constitution § TX.26.111 — PRORATING TAXES--ACQUISITION BY CHARITABLE ORGANIZATION, with citation guidance and answers to common questions.
§ TX.26.111. PRORATING TAXES--ACQUISITION BY CHARITABLE ORGANIZATION
PRORATING TAXES--ACQUISITION BY CHARITABLE ORGANIZATION. (a) If an organization acquires taxable property that qualifies for and is granted an exemption under Section 11.181 (a) or 11.182 (a) for the year in which the property was acquired, the amount of tax due on the property for that year is calculated by multiplying the amount of taxes imposed on the property for the entire year as provided by Section 26.09 by a fraction, the denominator of which is 365 and the numerator of which is the number of days in that year before the date the charitable organization acquired the property. (b) If the exemption terminates during the year of acquisition, the tax due is calculated by multiplying the taxes imposed for the entire year as provided by Section 26.09 by a fraction, the denominator of which is 365 and the numerator of which is the number of days the property does not qualify for the exemption. Acts 1993, 73rd Leg., ch. 345, Sec. 4, eff. Jan. 1, 1994. Amended by Acts 1997, 75th Leg., ch. 715, Sec. 4, eff. Jan. 1, 1998.
Source: official Texas text · Last verified 2026-08-27
Frequently Asked Questions About Texas § TX.26.111
What does The Texas Constitution § TX.26.111 cover?
Section TX.26.111 ("PRORATING TAXES--ACQUISITION BY CHARITABLE ORGANIZATION") is part of the The Texas Constitution, the codified statutory law of Texas. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Texas § TX.26.111?
A common citation format is "The Texas Constitution § TX.26.111" (Texas). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Texas law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Texas official source linked on this page or consult a licensed Texas attorney.
How does Texas § TX.26.111 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Texas can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Texas.