Case Information
*1 The Attorney General of Texas
June 16, 1983
JIM MATTOX
Attorney General opinion No. JM-40
Honorable Terra1 R. Smith Telex 512/475-2501 Supreme P. 0. Box 12546 Austin. Telecopier 9101674-1367 TX. 76711. Court Building 5121475.0266 [2548] Texas House of Representatives Austin, Texas 78769 P. 0. Box 2910 Chairman Criminal Jurisprudence/State Affairs Committees homestead entitled to tax Re: Interpretation of section exemption to the acreage of a residence 11.13(j) of the Tax Code relating 2141742-6944 1607 Main St.. Suite Dallas. TX. 75201-4709 [1400] Dear Representative Smith:
You ask whether the chief appraiser may exercise discretion to
limit the acreage of a residence homestead entitled to tax exemption j&5$533-3464 4624 Alberta Ave.. Suite El Paso. TX. 79905.2793 [160] general law to define "residence homestead" for purposes of ad valorem to less than the 20 acres referred to in the statute. Article VIII, section l-b, of the Texas Constitution permits the legislature by
tax exemptions. The definition is set forth in section 11,13(j) of the Tax Code and provides that: 1220 Dallas Ave.. Suite 202 Houston. TX. 770024986 7131650-0666 For purposes of this section, 'residence
homestead' means a structure (including a mobile home) or a separately secured and occupied portion 806 Broadway. Suite 312 of a structure (together with the land, not to Lubbock. TX. 79401.3479 exceed 20 acres, and improvements used in the 6061747-5238
residential occupancy of the structure, if the structure and the land and improvements have 4309 N. Tenth. suite e identical ownership) that: McAllen. TX. 76501-1685 5121662-4547 (1) is owned by one or more individuals; 200 Main Plaza. Suite 400 (2) is designed or adapted for human San Antonio. TX. 762052797 residence; 512,225-4191
(3) is used as a residence; and (4) is occupied as his principal residence by an owner who qualifies for the exemption. (Emphasis added).
You wish to know whether the underscored language permits the chief appraiser to accord homestead status to a parcel of less than 20 P acres even though the landowner/taxpayer is actually residing on 20
acres or more. The answer is clearly "no." The clear terms of the
,- code require the,chief appraiser to grant ad valorem tax exemption designation'to any amount of land not to exceed 20 acres so long as that land is used in the residential occupancy of the structure receiving residence homestead designation. He must refuse to grant such status to land which does not qualify in this way.
Section 11.45 of the Tax Code provides the following in pertinent part:
(a) The chief appraiser shall determine separately each applicant's right to an exemption.
After considering the application and all relevant information, the chief appraiser shall, as the law and facts warrant:
(1) approve the application and allow the exemption;
(2) modify the exemption applied for and allow the exemption as modified;
(3) disapprove the application and request additional information from the applicant in support of the claim; or
(4) deny the application.
. . . .
(c) The chief appraiser shall determine the validity of each application for exemption filed with him before he submits the appraisal records for review and determination of protests as provided by Chapter 41 of this code: (Emphasis added).
The terms of the code clearly require the chief appraiser to determd,ne separately each applicant's right to an exemption. At no place in the code is the chief appraiser given the discretion to establish a minimum or maximum amount of acreage as the amount of land receiving the designation. The chief appraiser must consider each application and determine the amount of acreage which is used in the residential occupancy of the structure receiving residence homestead designation, not to exceed 20 acres in amount, for each application.
SUMMARY A chief appraiser is not given the discretion to establish a minimum or maximum amount of acreage as the amount of land receiving designation as a residence homestead for ad valorem tax purposes. The clear terms of sections 11.13 and 11.45 of the Tax Code require the chief appraiser to grant the designation to any amount of acreage not to exceed 20 acres so long as that land is used in the residential occupancy of the structure receiving residence homestead designation.
JIM MATTOX Attorney General of Texas TOM GREEN
First Assistant Attorney General
DAVID R. RICHARDS
Executive Assistant Attorney General
Prepared by Jim Moellinger
Assistant Attorney General
APPROVED:
OPINION COMMITTEE
Susan L. Garrison, Chairman
David Brooks
Rick Gilpin
Jim Moellinger
Nancy Sutton