What entities can exempt property from taxation?

The ability to exempt property from taxation is primarily governed by higher authority laws and regulations, which include federal law, the Texas Constitution, and the Texas Property Tax Code. These statutes and codes outline the specific criteria and processes under which property exemptions can be granted, ensuring consistency and legality across the state and federal legal framework.

Federal law may provide certain exemptions, especially for types of property or entities recognized at the national level, such as non-profit organizations or government buildings. The Texas Constitution explicitly allows for various local exemptions, such as those for homesteads or disabled veterans. Furthermore, the Texas Property Tax Code lays out the specific details and requirements for exemptions, including application processes, deadlines, and eligibility criteria.

The other listed options are either too vague or lack the authority necessary for granting property tax exemptions. While state law and county ordinances can influence property tax assessments and local tax rates, they do not inherently grant exemptions unless they align with the provisions established within the Texas Constitution and the Texas Property Tax Code. Local government resolutions, similarly, do not hold the same weight as statutory law and are unlikely to have the scope required to exempt property from taxation. Requests from property owners, while they may initiate the conversation regarding exemptions, are not sufficient on their own without