Texas § PR.82.005 - SEPARATE TITLES AND TAXATION
Full text of Texas The Texas Constitution § PR.82.005 — SEPARATE TITLES AND TAXATION, with citation guidance and answers to common questions.
§ PR.82.005. SEPARATE TITLES AND TAXATION
SEPARATE TITLES AND TAXATION. (a) If there is a unit owner other than a declarant, each unit that has been created, together with its interest in the common elements, constitutes for all purposes a separate parcel of real property. (b) If there is a unit owner other than a declarant, each unit must be separately taxed and assessed, and no separate tax or assessment may be rendered against common elements for which a declarant has not reserved development rights. Any portion of the common elements for which a declarant has reserved any development right must be separately taxed and assessed against the declarant, and the declarant alone is liable for payment of those taxes. (c) If there is no unit owner other than a declarant, the real property constituting the condominium may be taxed and assessed in any manner provided by law. (d) The laws relating to homestead exemptions from property taxes apply to condominium units, which are entitled to homestead exemptions in those cases in which the owner of a single family dwelling would qualify. Added by Acts 1993, 73rd Leg., ch. 244, Sec. 1, eff. Jan. 1, 1994.
Source: official Texas text · Last verified 2026-08-27
Frequently Asked Questions About Texas § PR.82.005
What does The Texas Constitution § PR.82.005 cover?
Section PR.82.005 ("SEPARATE TITLES AND TAXATION") 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 § PR.82.005?
A common citation format is "The Texas Constitution § PR.82.005" (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 § PR.82.005 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.