. 

May 20, 1974 

The Honorable Joe Rerweber 

Harris County Attorney 

Harris County Courthouse 

Houston, Texas 77002 

Dear Mr. Resweber: 

Opinion No. 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 that Mr. Carl S. Smith, the Harris County 

Anmersor and Collector, has asked for clarification regarding “the 

time at which the partial tax exemption for homesteads of persons 

over 65 years of age must be requested.” 

The exemption to which you refer is set out in Article 8, Sec. l-b(b) 

of the Texas Constitution and prerently 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 of the State may exempt 

by its own action not less than Three Thousand 

Dollars ($3,000) of the assessed value of rerideace 

homesteada of married or unmarried persons rixtyfive (65) years of age or older, including those living 

alone, from all ad valorem taxes thereafter levied 

by the political subdivision. I’ 

For a general discussion of this amendment to the Constitution, see 

Attorney General Opinion No. H-9 (1973). 

You havs specifically asked: 

“1. Is the person who tr over 65 and otherwise 

eligible to receive the exemption required to render 

his property during the statutory rendition period 

of January 1, to April 30, in order to receive the 

exemption? 

p. 1428 
,. . 

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

. 

1 . 

“2. May the person apply for the exemption 

at the time that he pays the taxes and receive the 

benefit of the exemption where he failed to render 

his property during the rendition period? ” 

There are no constitutional or statutory guideline0 expressly delineating 

the procedures by which such an exemption is to be secured, and you 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 in Attorney 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 and get the homestead taxes deducted from his 

taxes? ” 

The Opinion rtated: 

“The. . . constitutional provision exempts from taxation 

$3,000.00 of the assessed taxable value of the residence 

hanestead for all State purporen. The only requirement 

in this provision is that the property be assessed in order 

that the taxable value be aecertatned. Article 7152, V. R. C. S. , 

rnake# it the duty of the 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 it the duty of 

the assessor to render and assess the property. 

o’lha assessed taxable value bkdng thur obtainad, the taxpayer is entitled to an exemption of $3,000.00 of the 

assessed taxable value of his reeidence homestead as now 

defined by law at any time he claims his exemption. ” 

(Emphadr hd’ierigtnal). 

p. 1429 
.- - 

The Honorable Joe Resveber, page 3 (H-309) 

We believe the reasoning of this Opinion applies with equal force to 

your inquiry and therefore in answer to your first question, it is our 

opinion &at a person is not required to render his property during 

the rtatutory rendition period in order to obtain his exemption, and in 

anrwer to your second question. it is our opinion that a person entitled 

to the exemption may receive ita benefit by claiming it at the time 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 though he fails to 

claim tt during the statutory rendition period. 

Very truly yours, 

L. HILL 

Attorney General of Texas 

VID Y. KENDALL. Chatnnan 

Opinion Committoe 

p. 1430