# The Attorney General of Texas

March 14, 19gO MARK WHITE Attorney General
Honorable Joe Resweber Harris County Attorney 1001Preston, Suite 634 Houston, Texas 77002 Opinion No. NW-146 Re: Claim for over 65homestead exemption under Property Tax Code. Dear Mr.Resweber: You ask the following question concerning the homestead exemption from the advalorem tax:

Under the new Property Tax Code, may the county tax assessor accept aclaim for an ovel-65 homestead exemption which is not filed between January 1and March 31,both inclusive, of the year for which such exemption isclaimed? Article VIII,section l-Mb) ofthe Texas Constitution provides inpart:

... 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 market value of residence homesteads.

..of married orunmarried persons sixty-five (65)years ofage or older, including those living alone, from all ad valorem taxes thereafter levied bythe political subdivision. Section 1143 of the new Property Tax Code provides that persons claiming an exemption must apply for it before April l. If he falls to file timely a completed application form, this section provides that he may not receive the exemption for that year. In Attorney General Opinion H-546 (19751, this office considered whether aschool district could require byresolution that persons of65 and over claim the homestead exemption by a certain date. The opinion noted that article VIII,section l-b of the Constitution “Is absolute interms. Once apolitical subdivision elects to grant ahomestead exemption for persons 65 years of age or older, at least $3,000 of the assessed value of the subject

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property is exempt. ” The opinion concluded that once the homestead exemption hasbeen granted, subsequent action which operates to deprive a taxpayer of the benefits of the exemption results in the taxation of exempt property. Neither the political subdivision nor the legislature has power to do this. Lower Colorado River Authority v. Chemical Bank and Trust Co., 190S.W.2d46(Tex. 1945). See also Attorney General Opinions H-309 11974);O-6842 (1945). While acutoff date may be enacted for administrative purposes, as for example in determining the deadline for inclusion in the tax statement to be sent to the taxpayer by October 1,the deadline may not operate to nullify the benefits of the homestead exemption. Consequently, the county tax assessor may not refuse a claim for an over-65 homestead exemption even though it was not filed before April 1of the year for which the exemption isclaimed. SUMMARY

Under the new Property Tax Code the county tax assessor may accept a claim for an over-65 homestead exemption which is not filed before April 1of the year for which the exemption isclaimed. The deadline found in section 11.43of the Property Tax Code may not be applied to deny the homestead tax exemption granted by a county pursuant to article VIII,section l-b ofthe Constitution. Very truly yours,

MARK WHITE Attorney General ofTexas JOHN W.FAINTER, JR. First Assistant Attorney General TEDL.HARTLEY Executive Assistant Attorney General Prepared bySusan Garrison Assistant Attorney General APPROVED: OPINION COMMITTEE C.Robert Heath, Chairman Jim Allison David B.Brooks Walter Davis BobGammage Susan Garrison Rick Gilpin Bruce Youngblood

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