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Texas · Through 89th 2nd Called Legislative Session, 2025

Tex. Government Code § 2165.213: AD VALOREM TAXATION.

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Where this section sits in the code
  1. GOVERNMENT CODE
  2. TITLE 10. GENERAL GOVERNMENT
  3. SUBTITLE D. STATE PURCHASING AND GENERAL SERVICES
  4. CHAPTER 2165. STATE BUILDINGS, GROUNDS, AND PROPERTY
  5. SUBCHAPTER E. LEASE OF SPACE IN STATE-OWNED BUILDINGS TO PRIVATE TENANTS

(a) Space leased to a private tenant is subject to ad valorem taxation in accordance with Section 11.11(d), Tax Code.

(b) The space is not subject to taxation if:

(1) the private tenant would be entitled to an exemption from taxation of the space if the tenant owned the space instead of leasing it; or

(2) the tenant uses the space for a child care facility.

Added by Acts 1995, 74th Leg., ch. 41, Sec. 1, eff. Sept. 1, 1995.

Collected 2026-08-27T01:47:16Z. Source file · JSON

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