Opinion No.

The Honorable Robert E. Talton Chair, Committee on Urban Affairs Texas House of Representatives Post Office Box 2910 Austin, Texas 78768-2910

Re: Tax status of property owned by limited partnerships created by political subdivisions (RQ-0489-GA)

Dear Representative Talton:

You inquire about the tax exempt status of property that is the subject of a public-private partnership.1 Specifically, you ask whether "property used for public purposes, but not otherwise exempt, and owned by a limited partnership [composed] of a political subdivision 100% general partner and private for-profit or non-profit…