(a) Except as provided by Subsections (b) and (c) and by Sections 11.421, 11.422, 11.434, 11.435, and 11.436, eligibility for and amount of an exemption authorized by this chapter for any tax year are determined by a claimant’s qualifications on January 1. A person who does not qualify for an exemption on January 1 of any year may not receive the exemption that year.
(b) An exemption authorized by § 11.11 or 11.141 is effective immediately on qualification for the exemption.

(c) An exemption authorized by § 11.13(c) or (d), 11.132, 11.133, or 11.134 is effective as of January 1 of the tax year in which the person qualifies for the exemption and applies to the entire tax year.
(d) A person who acquires property after January 1 of a tax year may receive an exemption authorized by § 11.17, 11.18, 11.19, 11.20, 11.21, 11.23, 11.231, 11.30, or 11.36 for the applicable portion of that tax year immediately on qualification for the exemption.
(e) A person who qualifies for an exemption under § 11.131 or 11.35 after January 1 of a tax year may receive the exemption for the applicable portion of that tax year immediately on qualification for the exemption.
(f) A person who acquires property after January 1 of a tax year may receive an exemption authorized by § 11.13, other than an exemption authorized by § 11.13(c) or (d), for the applicable portion of that tax year immediately on qualification for the exemption if the preceding owner did not receive the same exemption for that tax year.