Texas Property Tax Consultant Practice Exam

Which area does Section 11 of the Texas Property Tax Code manage?

1. Post ARB remedies

2. Exemptions

3. Property tax collections

4. Reports required from the taxpayer

The correct answer is: Exemptions

Section 11 of the Texas Property Tax Code specifically deals with exemptions. This section outlines various property tax exemptions that may be available to property owners, including homestead exemptions, exemptions for charitable organizations, and exemptions for certain types of property. These exemptions are crucial as they reduce the taxable value of the property, thereby lowering the amount of property tax owed. Understanding the exemptions available under Section 11 is essential for property tax consultants, as this knowledge allows them to help property owners potentially qualify for tax relief. The exemptions are designed to support specific groups of taxpayers, such as the elderly, disabled individuals, and veterans, recognizing their unique financial situations. The other areas mentioned, such as remedies after an Appraisal Review Board (ARB) hearing, property tax collections, and reports required from taxpayers, are regulated under different sections of the Texas Property Tax Code and do not fall under the purview of Section 11. Each of these topics is vital for comprehensive knowledge of property tax law, but they are distinct from the framework established in Section 11 regarding exemptions.