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

Tex. Tax Code § 11.146: MINERAL INTEREST HAVING VALUE OF LESS THAN $500.

Where this section sits in the code

TAX CODE
TITLE 1. PROPERTY TAX CODE
SUBTITLE C. TAXABLE PROPERTY AND EXEMPTIONS
CHAPTER 11. TAXABLE PROPERTY AND EXEMPTIONS
SUBCHAPTER B. EXEMPTIONS

(a) A person is entitled to an exemption from taxation of a mineral interest the person owns if the interest has a taxable value of less than $500.

(b) The exemption provided by Subsection (a) applies to each separate taxing unit in which a person owns a mineral interest and, for the purposes of Subsection (a), all mineral interests in each taxing unit are aggregated to determine value.

Added by Acts 1995, 74th Leg., ch. 296, Sec. 1, eff. Jan. 1, 1996.

Collected 2026-08-27T01:47:41Z. Source file · JSON

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