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May 20, 1974
The Honorable Joe Rerweber Harris County Attorney Harris County Courthouse Houston, Texas 77002
Dear Mr. Resweber: OpinionNo. H- 309 lb: Time to apply for homestead exemption provided under Sec. l-b(b) of Article 8 of the Texas Constihrtion You have informed’ur thatMr. Carl S. Smith, the Harris County Anmersor and Collector, has asked for clarification regarding “the time atwhich the partial tax exemption for homesteads of persons over 65 years of age must be requested.” The exemption towhichyou refer is set out in Article 8, Sec. l-b(b) ofthe Texas Constitution andprerently reads. in pertinent part, ao followa: “From and after January 1, 1973, the governing

body of any county, city, town, school district, or other political subdivision oftheState may exempt by its own action notless thanThree Thousand Dollars ($3,000) of the assessed value of rerideace homesteada ofmarried or unmarried persons rixtyfive (65) years ofage or older, including those living alone, from all ad valorem taxes thereafter levied by the political subdivision. I’ For a general discussion ofthis amendment tothe Constitution, see Attorney General Opinion No. H-9 (1973). You havs specifically asked:

“1. Is theperson who tr over 65 and otherwise eligible to receive the exemption required to render his property during the statutory rendition period ofJanuary 1, toApril 30, in order to receive the exemption? p. 1428,. .

The Honorable Joe Resweber, page 2 (H-309) .

1
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“2. May the person apply for the exemption at the time thathe pays the taxes and receive the benefit ofthe exemption where he failed to render his property during the rendition period? ” There are no constitutional or statutory guideline0 expressly delineating theprocedures bywhich such an exemption is to be secured, andyou have informed us that “[t]he Commissioners Court ordered the exemption to be placed in effect for Harris County and the Harris County Flood Control District 

### on November 27, 1972. The Order makes no reference to time for application for the exemption. ” A virtually identical question was considered inAttorney General Opiaton No. O-6842 (1945). That Opinion construed the exemption grantbd;in Article 8, Sec. 1-a. of the Constitution. The question presented wan:

“A taxpayer fails to render his property at rendition time and fails to claim homestead exemption until he comes in at taxpaying time. Can he then after taxes are due and rolls 

### are completed come in and sign a certificate andget thehomestead taxes deducted from his taxes? ” The Opinion rtated: “The.
. . constitutional provision exempts from taxation $3,000.00 ofthe assessed taxable value of the residence hanestead for all State purporen. The only requirement in this provision is thatthe property be assessed in order thatthetaxable value be aecertatned. Article 7152,V.R. C.S. , 

### rnake# it the duty ofthe owner to render hie property 

### for tuution, but in cases where the owner failr for any reaaon to do so, Arti& 7193, V.R. C.S., makee itthe dutyof 

### the assessor 

### to render andassess the property.
o’lha assessed taxable value **bkdng thur**  obtainad, the taxpayer is entitled to an exemption of $3,000.00 ofthe assessed taxable value ofhis reeidence homestead as now defined by law at any time he claims his exemption. ” (Emphadr hd’ierigtnal).

p. 1429.- -
TheHonorable Joe Resveber, page 3 

### (H-309)

We believe the reasoning ofthis Opinion applies with equal force to your inquiry andtherefore in answer toyour first question, it is our opinion &at aperson is not required to render his property during the rtatutory rendition period in order to obtainhis exemption, andin anrwer toyour second question. it is 

### our opinion thataperson entitled tothe exemption may receive ita benefit by claiming it at thetime he paye hir taxes even though he failed to render his property during the rtatutory period. SUM MARY

Where a political subdivision ha8 approved a homestead tax exemption for persons 65 years of age or older, a person is entitled to receive the benefits of the exemption even thoughhe fails to claim ttduring the statutory rendition period. Very truly yours,

L. HILL 

### Attorney General of Texas

VID Y. KENDALL. Chatnnan Opinion Committoe

p. 1430