The opinion
The Attorney General of Texas
June 16, 1983
JIM MATTOX
AttorneyGeneral
Honorable Terra1 R. Smith opinion No. JM-40
Supreme Court Building Chairman
P. 0. Box 12546 Criminal Jurisprudence/State Re: Interpretation of section
Austin. TX. 76711. 2548
Affairs Committees 11.13(j) of the Tax Code relating
512/475-2501
Telex 9101674-1367
Texas House of Representatives to the acreage of a residence
Telecopier 5121475.0266 P. 0. Box 2910 homestead entitled to tax
Austin, Texas 78769 exemption
1607 Main St.. Suite 1400
Dear Representative Smith:
Dallas. TX. 75201-4709
2141742-6944
You ask whether the chief appraiser may exercise discretion to
limit the acreage of a residence homestead entitled to tax exemption
4624 Alberta Ave.. Suite 160 to less than the 20 acres referred to in the statute. Article VIII,
El Paso. TX. 79905.2793
section l-b, of the Texas Constitution permits the legislature by
j&5$533-3464
general law to define "residence homestead" for purposes of ad valorem
tax exemptions. The definition is set forth in section 11,13(j) of
1220 Dallas Ave.. Suite 202 the Tax Code and provides that:
Houston. TX. 770024986
7131650-0666
For purposes of this section, 'residence
homestead' means a structure (including a mobile
806 Broadway. Suite 312 home) or a separately secured and occupied portion
Lubbock. TX. 79401.3479 of a structure (together with the land, not to
6061747-5238 exceed 20 acres, and improvements used in the
residential occupancy of the structure, if the
4309 N. Tenth. suite e
structure and the land and improvements have
McAllen. TX. 76501-1685 identical ownership) that:
5121662-4547
(1) is owned by one or more individuals;
200 Main Plaza. Suite 400
San Antonio. TX. 762052797 (2) is designed or adapted for human
512,225-4191 residence;
(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
p. 172
Honorable Terra1 R. Smith - Page 2 (JM-40)
,-
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,neseparately 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
p. 173
Honorable Terra1 R. Smith - Page 3 (JM-40)
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
p. 174