American Housing Foundation v. Harris County Appraisal District

OPINION

KEM THOMPSON FROST, Justice.

A Texas limited partnership that holds title to an apartment complex and the nonprofit corporation that owns the general partner of the limited partnership appeal the trial court’s summary judgment rejecting their claims that the complex is entitled to property tax exemptions under section 11.182 of the Texas Tax Code. These entities assert on appeal that subsection (e) of that section applies to housing projects constructed before December 31, 2001, and that this section extends tax-exempt status to property that would not be exempt under subsection (b) of…