### THEATTORNEY GENERAL oFTEXA~

Honorable Robert S. Calvert opinion NO. 

### c-725 Comptroller of Public Accounts Capitol Station Re: Whether a family relaAustin, Texas tlonshlp is necessary Inorder to claim a 

### homestead exemption from the 

### ad valoren tax, and Dear Mr. Calvert: related question. 

### Yourequested anopinion fromthis office upon the following 

### questions:

“(1) Is a family relationship necessary to 

### have available to a

### property owner the exemption from Ad Valoren Taxes?” Further, if 

### the answer to question (1) is in th.eaffirmative, you have requested us to answer the following question:

“(2) Ahusband andwife owna homeand are allowed the homestead exemption from State AdValoren Tax. Neither has any kin. Later they divorce, with the husband receiving title to the hone in the settlement and he continues to reside alone in the home. Mayhe legally continue to receive the homestead exemption from State AdValorem Tax year after year?” The pertinent Texas constitutional provisions which govern the homestead exemption are Article XVI, Section 50; Article XVI, Section 51; Article VIII, Sections l-a and l-b. The 

### controlling statutory provision is Article 7048a, Section 2, Vernon’s Civil Statutes. Article XVI, Section 50of the Texas Constitution provides, In part, as follows :

“The homestead of a family shall be, and Is hereby protected from forced sale,.

. ,”

-3486-Hon. Robert S. Calvert, Page 2 (C-725)

Article XVI, Section 51, which describes the kind and character of the property of which the homestead shall conslst, reads as follows:

“The homestead, not in atown or city shall consist of not more than two hundred acres of land, which maybe In one or more parcels, with the inprovenents thereon; the homestead In acity town or village, shall consist of lot, or lots, not to exceed In value five thousand dollars, at the time of their designation as the homestead, without reference to the value of any improvements thereon; provided, that the same shall be used for the purpose of ahome, or as a place to exercise the calling or business of the head of a family; prc.lf~ded also, that any temporary renting OTthe homestead shall not chrge the chamter of the sane, whennoother homestead has been acquired e” Article VIII, Section l-a of the Texas Constitution prcvldes, in part, as.follows:

“From and after January 1, 1951, no State advaloren tax shall be levied upon any property within this State for general revenue purposes. Fromand after January 1, 1951, the several counties of the State are authorized to levy advalorem taxes upon all property within their respective boundaries for county purposes except the first Three Thousand Dollars ($3,OCC) value of residential homesteads, not to exceed thirty cents (3%) on each OneHundred Dollars 

## $y,a;~;;;;;;~ In addition to all other ” (Emphasis added throughout unless othekwise stated). Article VIII, Section l-b of the Texas Constitution provides as follows:

“Three Thousand Dollars ($3,000) of

the assessed taxable value of all residence homesteads as nowdefined by law shall be exempt from all taxation for all State purpose.” -3487-Hon. Robert S. Calvert, Page 3(C-725)

The statutory enactment, Article 7048a, Section 2, states:

“From and after January 1, 

### 1951, the several counties of the State be and they are hereby authorized to levy, assess and collect advaloren taxes upon all property within their resnective boundaries for county purposes, the first Three Thousand Dollars value of FesidetitiaI
Exemptions from taxation are strictly construed. In the case of City of Wichita Falls v. Cooper, 

### 173S.W.2d 777, (Tex. Civ.App. 1943, error ref.) the court stated at page 780:

“It Is the universal rule in this state that the Constitution has definitely provided for every form of exemption of property from taxation; that If an exenptlon Is so made it cannot be enlarged upon either by the Legislature or by the courts. Somecourts have gone far enough to say that if there Is areasonable doubt as to the meaning of the Constitution In matters of exemption, the doubt will be resolved against the exemption, for exemptions from taxation are not favored by the Constitution nor by the Courts In their construction. it f Dal1 Cochran (T 1 A S.Wy?2, wriyrzhused); J&ese~:cW~il~% 

### 166 121 T;?xl 94, 

### 45S.W.2d 130, 79A.L.R, 983:

11 .Art. 8, Sect. l-a (as amended in 1933) la lik&wise specific and self enacting to the extent therein stated. There, 

### $3,cxU of assessed taxable value of the residencehomestead Is exempt ,:fron all taxation for all purposes’

. . d

. The exemption provided for under Article VIII, Sections l-a and l-b is limited to aresidence homestead anddoes hot apply to the business homestead. Attorney General Opinion No. 0-1800 (1940).
-3488-Hon. Robert S. Calvert, Page 4 (C-725)

Aperson claiming the benefits of .~ the homestead exenptions must prove that there is a familial relatlonshlp In order to obtain the benefits of the exemption. In Plough. Inc. v. Moore, 

### 56S.W.2d 

### 681,(Tex.Cir.App. 1933, error r( tne court states at page 

### 681: Ef.),
In order to obtain the benefits of the lx&&Ion, the family relationship or status must exist amongthose claiming the benefits of the exemption. This necessarily presupposes acondition of depenm dence, either in law or fact, by one or more members of the group upon the other as the head of the family. Constitution, Art. 

### 16,850; Revised Statutes, art. 

### 3833; Rzao v. Green, 50Tex. 

### 483,‘19% Howardv. Marshall 48Tex. 

### 471,477;Whltehead v. Nickelson, 48Tex. 

### 517,529. II

.. ,. II The mere fact that the two plaintifiz’were associated together

. . . did not entitle then to have such property exempted from forced sale either as abusiness or residential homestead In the absence of the existence of the farnil-y relationship.

. . ,” In the often cited case of Roco v. Green, su ra the Tp-I general rules to follow to determine whether a anillal Btionship exists, as contemplated by law are as follows:

“1. It Is one of social status, not of mere contract.

“2. Legal or moral obligation on the head to support the other members. 

### "3. Corresponding state of dependence on the part of the other members of this support 0” In Bahmv. Starcke, 89Tex. 203, 

### 34S.W. 103 (I896), at page 105, Chief Justice Gaines states:

“The divorce destroys the particular family, the existence of which gave the right of exemptions, and hence destroys the right of homestead as to that family

. . . . Section 50-roof the Constitution-7

-3489-. .

Hon. Robert S. Calvert, Page 

### 5(C-725)

exempts ‘the homestead of a family’, and the general rule is ‘no fanil stead’

. Theworddiaz’o?- family’ ha;e awell-defined meaning, and are not open to aconstruction which would Include the homestead of asinple oerson without a fanil~.” Based upon the language of the constitutional provisions, the statutory enactment, the case law and Attorney General’s Opinion No. 0-180C (1943), wehold that a familial relationship must exist In order for a property owner to be entitled to the residence homestead exemption from advalorem taxes under Article VIII, Sections l-a and l-b of the Texas Constitution andSection 2of Article 7C48a. Since question (1) has been answered In the affirmative, it becomes necessary, pursuant to your request, to answer question (2). The cases of Bahnv. Starcke, su ra; Tanton v. State National Bank, 125Tex. 16 79S.W

### h33 '(1935) Clack v. w1111 189 S.W.2d 

### 533(4ex Clv,App. 

### 1945 nowrit &erg v. Hubbard, 

### 326S,W.2d’605 (Tei.Civ.App. nowrit hist.) stand for the proposition that adivorce destroys the h&nestead exemption and asingle person without any dependents is not entitled to claim ahomestead exemption. In accordance with the foregoing court decisions, It Is the opinion of this office that the familial relationship having been dissolved by divorce and there being nominor children or dependents, the homestead exemption cannot be allowed.
SUMMARY---B-eAfamilial relationship Is necessary in order to obtain ahomestead exemption to the extent provided In Article VIII, Sections l-a and l-b of the Texas Constitution and Section.,2 of Article 7048a, V.C.S. Under the facts presented, the divorce decree dissolved the homestead exemption and the property owner should not be allowed the exemption of the residential homestead from advaloren taxation

-3490-. .

Hon. Robert S. Calvert, Page 6 

### (C-725)

to the extent provided **in** Article VIII Sections l-a and l-b of the Texas Constitution andSection 2of Article 

### 7o48a. Very truly yours, WAGGONER

CARR Attorney General



### BYE'Terry Reed~Goodman Assistant TRG:ced APPROVED: OPINIONCOMMITTEE W.V. Geppert, Chairman John Banks Bill Allen Marietta McGregor Payne John Pettit APPROVED

FORTHEATTORNEY GENERAL By: T. B. Wright

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