The Attorney General of Texas 

March 14, 19gO 

MARK WHITE 

Attorney General 

Honorable Joe Resweber 

Harris County Attorney 

1001 Preston, Suite 634 

Houston, Texas 77002 

Opinion No. NW-146 

Re: Claim for over 65 homestead 

exemption under Property Tax 

Code. 

Dear Mr. Resweber: 

You ask the following question concerning the homestead exemption 

from the ad valorem tax: 

Under the new Property Tax Code, may the county 

tax assessor accept a claim for an ovel-65 homestead 

exemption which is not filed between January 1 and 

March 31, both inclusive, of the year for which such 

exemption is claimed? 

Article VIII, section l-Mb) of the Texas Constitution provides in part: 

. . . 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 or unmarried 

persons sixty-five (65) years of age or older, including 

those living alone, from all ad valorem taxes thereafter levied by the 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 a school district could require by resolution that persons of 65 and 

over claim the homestead exemption by a certain date. The opinion noted 

that article VIII, section l-b of the Constitution “Is absolute in terms. Once 

a political subdivision elects to grant a homestead exemption for persons 65 

years of age or older, at least $3,000 of the assessed value of the subject 

P. 468 
Honorable Joe Resweber - Page Two (NW-146) 

property is exempt. ” The opinion concluded that once the homestead exemption has been 

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., 190 S.W.2d 46 (Tex. 1945). See also Attorney General Opinions H-309 

11974); O-6842 (1945). While a cutoff 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 1 of the year 

for which the exemption is claimed. 

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 1 of the year for which the exemption is claimed. 

The deadline found in section 11.43 of 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 of the Constitution. 

Very truly yours, 

MARK WHITE 

Attorney General of Texas 

JOHN W. FAINTER, JR. 

First Assistant Attorney General 

TED L. HARTLEY 

Executive Assistant Attorney General 

Prepared by Susan Garrison 

Assistant Attorney General 

APPROVED: 

OPINION COMMITTEE 

C. Robert Heath, Chairman 

Jim Allison 

David B. Brooks 

Walter Davis 

Bob Gammage 

Susan Garrison 

Rick Gilpin 

Bruce Youngblood 

P. 469