Untitled Texas Attorney General Opinion ( 1980 )

The Attorney General of Texas
March 14, 19gO
MARKWHITE
Attorney General
Honorable Joe Resweber Opinion No. NW-146
Harris County Attorney
1001 Preston, Suite 634 Re: Claim for over 65 homestead
Houston, Texas 77002 exemption under Property Tax
Code.
Dear Mr. Resweber:
You ask the following question concerning the homestead exemption
from the ad valorem tax:
Under the new Property Tax Code, may the county
tax assessor accept a claim for an ovel-65 homestead
exemption which is not filed between January 1 and
March 31, both inclusive, of the year for which such
exemption is claimed?
Article VIII, section l-Mb) of the Texas Constitution provides in part:
. . . the governing body of any county, city, town,
school district, or other political subdivision of* the
State may exempt by its own action not less than
Three Thousand Dollars ($3,000) of the market value
of residence homesteads. . . of married or unmarried
persons sixty-five (65) years of age or older, including
those living alone, from all ad valorem taxes there-
after levied by the political subdivision.
Section 1143 of the new Property Tax Code provides that persons claiming
an exemption must apply for it before April l. If he falls to file timely a
completed application form, this section provides that he may not receive
the exemption for that year.
In Attorney General Opinion H-546 (19751, this office considered
whether a school district could require by resolution that persons of 65 and
over claim the homestead exemption by a certain date. The opinion noted
that article VIII, section l-b of the Constitution “Is absolute in terms. Once
a political subdivision elects to grant a homestead exemption for persons 65
years of age or older, at least $3,000 of the assessed value of the subject
P. 468
Honorable Joe Resweber - Page Two (NW-146)
property is exempt. ” The opinion concluded that once the homestead exemption has been
granted, subsequent action which operates to deprive a taxpayer of the benefits of the
exemption results in the taxation of exempt property. Neither the political subdivision
nor the legislature has power to do this. Lower Colorado River Authority v. Chemical
Bank and Trust Co., 190 S.W.2d 46 (Tex. 1945). See also Attorney General Opinions H-309
11974); O-6842 (1945). While a cutoff date may be enacted for administrative purposes, as
for example in determining the deadline for inclusion in the tax statement to be sent to
the taxpayer by October 1, the deadline may not operate to nullify the benefits of the
homestead exemption. Consequently, the county tax assessor may not refuse a claim for
an over-65 homestead exemption even though it was not filed before April 1 of the year
for which the exemption is claimed.
SUMMARY
Under the new Property Tax Code the county tax assessor may
accept a claim for an over-65 homestead exemption which is not
filed before April 1 of the year for which the exemption is claimed.
The deadline found in section 11.43 of the Property Tax Code may
not be applied to deny the homestead tax exemption granted by a
county pursuant to article VIII, section l-b of the Constitution.
Very truly yours,
MARK WHITE
Attorney General of Texas
JOHN W. FAINTER, JR.
First Assistant Attorney General
TED L. HARTLEY
Executive Assistant Attorney General
Prepared by Susan Garrison
Assistant Attorney General
APPROVED:
OPINION COMMITTEE
C. Robert Heath, Chairman
Jim Allison
David B. Brooks
Walter Davis
Bob Gammage
Susan Garrison
Rick Gilpin
Bruce Youngblood
P. 469