May 4, 1973 

The Honorable Curtis L. Owen 

Criminal District Attorney 

403 Smith County Courthouse 

Tyler, Texas 75701 

Opinion No. H- 36 

Re: Tax Exemption - Farm to 

Market and Lateral Road Tax 

Dear Mr. Owen: 

Your letter requesting our opinion states that in 1951 the voters of 

Smith County approved the Farm to Market and Lateral Road Tax in 

accordance with Article 7048a, Section 2, Vernon’s Texas Civil Statutes 

and, in accordance with Section l-a of the Texas Constitution, an exemption of $3,000 has been allowed for residential homesteads. 

In November, 1972, Section l-b of Article 8 of the Texas Constitution was amended to add a subparagraph b authorizing counties, among 

others, to exempt “not less than three thousand dollars ($3,000) of the 

assessed value of residential homesteads of persons sixty-five (65) years 

of age or older from all ad valorem taxes thereafter levied by the” county. 

You have asked whether the exemption allowed under Section I-b(b) 

of Article 8 also applies to the Farm to Market and Lateral Road Tax so 

that some individuals would have two $3,000 exemptions from the one tax. 

Prior to the 1972 amendment to Section I-b of Article 8, there was 

no provision by which any political subdivision of the State other than a 

county ‘could grant an exemption for residence homesteads. Efforts to do 

so were held invalid. Graham v. City of Fort Worth, 75 S. W. 2d 930 

(Tex. Civ. App. , Eastland, 1934, err. ref.); City of Wichita Falls v. Cooper, 

170 S. W. 2d 777 (Tex. Civ. App., Fort Worth, 1943, err. ref. ). Prior to 

1972 counties were only authorized to grant exemption for residence homestead in the event they levied an ad valorem tax to be used for the construction and maintenance of farm to market roads or for flood .control. Section 

l-a, Article 8, Constitution of Texan. 

p. 146 
The Honorable Curt is L. Owen, page 2 (H-36) 

Section l-b(a) of Article 8 exempted $3,000 of the assessed taxable 

value of residence homesteads from State taxes. 

Section 1 of Article 8 of the Constitution of Texas requires that 

taxation be equal and uniform. For this reason the courts hold that tax 

exemptions are to be strictly construed since they are the very antithesis 

of equality and uniformity. Hilltop Village, Inc. v. Kerrville Independent 

School District, 426 S. W. 2d 943 (Tex. 1968). The exempt status will not 

be extended to property unless the controlling law clearly shows that that 

was intended. City of Houston v. South Park Baptist Church, 393 S. W. 2d 

354 (Tex. Civ. App., Houston, 1965, err. ref.). 

“Exemptions from taxation are never favored, 

and in the construction or interpretation of a law extending 

exemption from taxation to any citizen or class of property 

all doubts are resolved against the exemption . . . ” 

Santa Rosa Infirmary v. City of San Antonio, 259 S. W. 926 

(Tex. Corn. App. 1924) quoted with approval in City of Longview v. Markham-McRee Memorial Hospital, 152 S. W. 2d 

1112 (Tex. 1941) and see Kirby Lumber Corp. v. Hardin 

Independent School District, 351 S. W. 2d 310 (Tex. Civ. App., 

Waco, 1961. err.ref., n. r. e. ). 

The constitutional provisions in question may be read hat county l 

taxes for the construction of farm to market roads or flood control are 

subject to two exemptions in the amount of $3,000, one under Section I-a 

of Article 8 and the other under Section l-b(b) of Article 8 where the taxpayer is over 65 years of age or that is subject to only one of these. 

Section l-b(b) does not clearly allow a double exemption and we 

must resolve any doubts in favor of no exception. City of Houston v. 

South Park Baptist Church, supra. It is our opinion therefore, that no 

more than one exemption per residence homestead is available to any one 

piece of property for the purposes of fixing assessed tax value, and that 

where an exemption is available under Section l-a of Article 8 of the 

Constitution, another exemption may not be tacked to it for the purpose 

of that tax. See Attorney General Opinion H-9 (1973). 

p. 147 
. 

The Honorable Curtis L. Owen, page 3 (H-36) 

SUMMARY 

Where property is subject to ad valorem taxes 

levied by a county for farm to market road and flood 

control purposes, it is entitled to a $3,000 residence 

homestead exemption under that constitutional provision but is not entitled to a second residence homestead exemption under Section l-b(b) of Article 8 for 

that tax. 

Very truly yours, 

A 

c/ Attorney General of Texas 

A PPR,OVED: 

DAVID M. KENDALL, Chairman 

Opinion Committee 

. 

p. 148