PROPERTY TAX EXEMPTION STATUTE ADDRESSED IN ATTORNEY GENERAL’S OPINION

On October 28, the attorney general issued an opinion that may open the door for more entities to seek property tax exemptions. 

The question presented to the attorney general in Opinion No. GA-890 was whether or not a local board of realtors could be characterized as a “nonprofit community business organization” for purposes of the property tax exemption provided by Section 11.231 of the Tax Code. 

Despite the fact that the author of the original legislation providing for the exemption intended for the exemption to apply only to chambers of commerce, the attorney general concluded that any “nonprofit community business organization” that is engaged primarily in performing one of the particular economic development activities specified by statute could qualify for the exemption. 

The opinion is available here:
https://www.oag.state.tx.us/opinions/opinions/50abbott/op/2011/htm/ga-0890.htm


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