Section 11.41 - Partial Ownership of Exempt Property(a) If a person who qualifies for an exemption as provided by this chapter is not the sole owner of the property to which the exemption applies, the exemption shall be multiplied by a fraction, the numerator of which is the value of the property interest the person owns and the denominator of which is the value of the property.(b) In the application of this section, community ownership by a person who qualifies for the exemption and the person's spouse is treated as if the person owns the community interest of the person's spouse.(c) An heir property owner who qualifies heir property as the owner's residence homestead under this chapter is considered the sole owner of the property for the purposes of this section.Amended by: Acts 2019, 86th Leg., R.S., Ch. 663 (S.B. 1943), Sec. 6, eff. September 1, 2019 Acts 1997, 75th Leg., ch. 1039, Sec. 15, eff. Jan. 1, 1998 Amended by Acts 1997, 75th Leg., ch. 194, Sec. 2, eff. Jan. 1, 1998 Acts 1979, 66th Leg., p. 2244, ch. 841, Sec. 1, eff. Jan. 1, 1982.