Galveston Central Appraisal District v. TRQ Captain's Landing

This case, like AHF-Arbors at Huntsville I, LLC v. Walker County Appraisal District,1 concerns the ad valorem tax exemption available under section 11.182 of the Texas Tax Code for property that a community housing development organization (“CHDO”) “owns”. One issue, as in AHF-Arbors, is whether a CHDO must have legal title to the property to qualify for the exemption. We held in AHF-Arbors that equitable title is sufficient. Another issue, not present in AHF-Arbors, is whether the CHDO’s application for an exemption was timely. We hold that it was. Accordingly, we affirm the judgment of the…