Untitled Texas Attorney General Opinion ( 1987 )

Honorable Bobby Joe Mann Opinion No. JIG829
Palo Pinto County Attorney
P. 0. BOX 1450 Re: Whether a taxing unit
Mineral Wells, Texas 76067 may grant a homestead exemp-
tion to persons 65 years of
age or older while denying
the exemption to disabled
persons (RQ-1247)
Dear Mr. Mann:
Article VIII, section l-b, of the Texas Constitution
and section 11.13 of the Tax Code contain the provisions
either requiring or authorizing the various types of
political subdivisions to grant or offer the various types
,,-- of residence homestead exemptions from ad valorem
taxation. Article VIII, section l-b(b), of the Texas
Constitution and section 11.13(d) of the Tax Code
authorize taxing units to grant to two specified classes
of persons a so-called 8'optiona111 residential homestead
exemption in an amount not less. than $3,000. YOU ask
whether the governing body of a taxing unit may offer such
an exemption either to the class of persons who are 65
years of age or older or to the class of persons who are
disabled without offering the exemption to both. We
conclude that the governing body of a taxing unit may
offer the residence homestead exemption to one of the
specified classes without offering it to both.
Article VIII, section l-b(b), of the Texas Constitu-
tion contains the following relevant language:
(b) From and after January 1, 1973, the
governing body of any county, city, town,
school district, or other political
subidvision 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 persons, married or
unmarried, including those living alone, who
are under a disability for purposes of
payment of disability insurance benefits
under Federal Old-Age, Survivors, and
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Honorable Bobby Joe Mann - Page 2 WI-8291
Disability Insurance or its.successor or of
married or unmarried persons sixty-five (65)
years of age or older, including those liv-
ing alone, from all ad valorem taxes there-
after levied by the political subdivision.
As an alternative, upon receipt of
petition signed by twenty percent (20%) oaf
the voters who voted in the last preceding
election held by the political subdivision,
the governing body of the subdivision shall
call an election to determine by majority
vote whether an amount not less than Three
Thousand Dollars ($3,000) as provided in the
petition, of the market value of residence
homesteads of disabled persons z of persons
sixty-five (65) years of age or over shall
be exempt from ad valorem taxes thereafter
levied by the political subdivision. &I
eliaible disabled werson who is sixty-five
(65) years of acre or older mav not receive
both exemwtions from the same wolitical
subdivision in the same vear but mav choose
either if the subdivision has adowted both.
(Emphasis added.)
'Section 11.13 of the Tax Code contains the following
relevant language:
. . . .
(d) In addition to the exemptions
provided
.a -by Subsections (b) and (c) of this
section ise@ing forth the so-called "manda-
tory" residence homestead exemptions that
must be granted by school districts], an
individual who is disabled gr is 65 or older
is entitled to an exemption from taxation by
a taxing unit of a portion (the amount of
which is fixed as provided by Subsection (e)
of this section) of the appraised value of
his residence homestead if the exemption is
adopted either:
(1) by the governing body of the
taxing unit: or
(2) by a favorable vote of a majority
of the qualified voters of the taxing
unit at an election called by the govern-
ing body of the taxing unit, and the
governing body shall call the election on
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Honorable Bobby Joe Mann - Page 3 (JM-829)
the petition of at least 20 percent of
the number of qualified voters who voted
in the preceding election of the taxing
unit.
(e) The amount of an exemption.adopted.as
~rsov:d;~obySubsection (d) of this section
of the appraised value of the
resid&ce homestead unless a larger amount
is specified by:
(1) the governing body authorizing the
exemption if the exemption is authorized
as provided by Subdivision (1) of Subsec-
tion (d) of this section: or
(2) the petition for the election if
the exemption is authorized as provided
by Subdivision (2) of Subsection (d) of
this section.
(f) Once authorized, an exemption adopted
as provided by Subsection Cd) of this
section may be repealed or decreased or
increased in amount by the governing body of
the taxing unit or by the procedure
authorized by Subdivision (2) of Subsection
(d) of this section. In the case of a
decrease, the amount of the exemption may
not be reduced to less than $3,000 of the
market value.
In construing a statute, we are required to give
effect to the evident intent of the legislature when it
enacted the provision. Minton v. Frank, 545 S.W.2d 442,
445 (Tex. 1976); Calvert v. Texas Piwe Line Co., 517
S.W.Zd 777, 780 (Tex. 1974). A close reading of section
11.13 of the Tax Code, however, does not reveal whether
the legislature intended that governing bodies be allowed
to grant residence homestead exemptions to only one of the
specified classes and not to the other. The extant
legislative history of the section fails to disclose any
evidence of legislative intent. But language in the
authorizing constitutional provision does.
The relevant sentence of article VIII, section l-b(b)
declares: "An eligible disabled person who is sixty-five
(65) years of age or older may not receive both exemptions
from the same political subdivision in the same year but
may choose either if the subdivision has adowted both."
(Emphasis added.) The controlling principle in giving
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Honorable Bobby Joe Mann - Page 4 (JM-829)
effect to a constitutional amendment is to give effect to
the intention of the framers of the amendment and of the
people who adopted it. Gr co avuu Indewendent School
District, 539 S.W.2d 861; 8:5-z, (Gex. 1976), awweal
dism'd, 429 U.S.,973 (1977); Farrar v. Board of Trustees
of Emwlovees Retirement Svstem of Texas, 243 S.W.2d 688,
692 (Tex. 1951). Language in a constitutional amendment
must be presumed to have been carefully selected, and the
words used are to be interpreted as the people generally
understood them. Leander Indewendent School District v.
Cedar Part Water Suwwlv Corw 479 S.W.2d 908, 912 (Tex.
1972). We may not construe the constitution in a way that
thwarts the will of the people by reading into the
constitution language that is not included therein, or by
construing the constitution differently from its plain
meaning. Cramer v. Shewherd, 167 S.W.2d 147, 154 (Tex.
1943).
It is clear that the legislature intended, when it
proposed the amendment, and the people intended, when they
adopted the amendment, that political subdivisions be
empowered to offer the "optional** residence homestead
exemption to one of the specified classes of persons
without offering it to both. Accordingly, we conclude
that the governing body of a taxing unit may offer the
residence homestead exemptions to one of the specified
classes of persons, i.e. either persons who are 65 years
of age or older or persons who are disabled, without
offering the residence homestead exemption to both.
SUMMARY
Pursuant to article VIII, section l-b(b)
of the Texas Constitution and section
11.13(d) of the Tax Code, the governing body
of a taxing unit may offer the so-called
"optional11residence homestead exemption to
one of the specified classes of persons,
i.e. either persons who are 65 years of age
or older or persons who are disabled, with-
out offering the residence homestead
exemption to both.
JIM MATTOX
Attorney General of Texas
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Honorable Bobby Joe Mann - Page 5 (JM-829)
MARY KELLER
Executive Assistant Attorney General
JUDGE ZOLLIE STEAKLBY
Special Assistant Attorney General
RICK GILPIN
Chairman, Opinion Committee
Prepared by Jim Moellinger
Assistant Attorney General
p. 3970