The homeowners' association exemption extends only to franchise tax and is applicable to franchise tax reports due on or after May 1, 1982.
Nonprofit: the association must be a nonprofit corporation organized and operated primarily to obtain, manage, construct and maintain the property
Property: the property cannot be used for any commercial activity.
Voting control: the individual resident owners of the lots, residences or residential units must have at least 51% voting control of the association.
Submitting: you can submit your completed application along with required documentation by mail, fax, or email
Review: after review of the material, we will inform the organization in writing if it qualifies for exemption.
| Question | Answer |
|---|---|
| Form Name | Form AP-206 |
| Form Length | 3 pages |
| Fillable? | Yes |
| Fillable fields | 34 |
| Avg. time to fill out | 6 min |
| Edition | Rev.7-26/11 |
| Where to send | Texas Comptroller of Public Accounts Exempt Organizations Section P.O. Box 13528 Austin, Texas 78711 |
| Matches the agency's file | Yes, checked October 4, 2026 |
| Other names | AP-206, AP206, Form AP-206, Texas Application for Exemption Homeowners Associations |
| Official source | Form AP-206 (Rev 7-26/11), Texas Comptroller of Public Accounts |
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