,,-- Honorable **Bobby** Joe Mann OpinionNo. JIG829

Palo Pinto CountyAttorney P. 0. BOX 1450 Re: Whether a taxing unit Mineral Wells, Texas 76067 may grant a homestead exemption to persons 65years of age or olderwhile denying the exemption to disabled persons (RQ-1247)

Dear Mr. Mann:

Article VIII, section l-b, of the Texas Constitution and section 11.13 of the Tax Code contain the provisions either requiring or authorizing the various types of political subdivisionsto grant or offer the various types of residence homestead exemptions from ad valorem taxation. Article VIII, section l-b(b), of the Texas Constitution and section 11.13(d) of the Tax Code authorize taxing units to grant to two specified classes of persons a so-called 8'optiona111 residential homestead exemption in an amount not less. than $3,000. YOU ask whether the governingbody of a taxing unit may offer such
an exemption either to the class of persons who are 65 years of age or older or to the class of persons who are disabled without offering the exemption to both. We conclude that the governing body of a taxing unit may offer the residencehomestead exemption to one of the specified classeswithout offering it to both.

Article VIII, section l-b(b),of the Texas Constitution contains the followingrelevant language:

(b)From and after January 1, 1973, the governingbody of any county, city, town, school district, or other political subidvisionof the State may exempt by its
own action not less than Three Thousand Dollars ($3,000) of the market value of residencehomesteads of persons,married or unmarried, includingthose living alone, who
are under a disability for purposes of payment of disability insurance benefits under Federal Old-Age, Survivors, and

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Disability Insurance or its.successoror of married or unmarriedpersons sixty-five (65) years of age or older, includingthose living alone, from all ad valorem taxes thereafter leviedby the political subdivision. As an alternative, upon receipt of petition signedby twenty percent (20%) oaf the voters who voted in the last preceding electionheld by the political subdivision, the governingbody of the subdivision shall call an election to determineby majority vote whether an amount not less than Three Thousand Dollars ($3,000)as provided in the petition, of the market value of residence homesteads of disabledpersons z of persons sixty-five (65)years of age or over shall be exempt from ad valorem taxes thereafter leviedby the political subdivision. &I eliaibledisabledwerson who is sixty-five (65) years of acre or oldermav not receive both exemwtions from the same wolitical subdivision in the same vear but mav choose either if the subdivisionhas adowtedboth. (Emphasisadded.)

'Section11.13 of the Tax Code contains the following relevant language:

. . . . (d) In provided by .a - addition to the exemptions

Subsections (b)and (c)of this section ise@ing forth the so-called "mandatory" residence homestead exemptions that must be granted by school districts], an individualwho is disabled gr is 65 or older is entitled to an exemption from taxation by
a taxing unit of a portion (theamount of which is fixed as providedby Subsection (e) of this section) of the appraisedvalue of his residencehomestead if the exemption is adopted either:
(1)by the governing body of the taxing unit: or
(2) by a favorablevote of a majority of the qualified voters of the taxing unit at an election calledby the governingbody of the taxing unit, and the governingbody shall call the election on

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the petition of at least 20 percent of the number of qualifiedvoters who voted in the preceding election of the taxing unit.
(e)The amount of an exemption.adopted.as ~rsov:d;~oby

Subsection (d)of this section of the appraised value resid&ce homesteadunless of the
a larger amount is specifiedby:
(1)the governingbody authorizing the exemption if the exemption is authorized
as providedby Subdivision (1)of Subsection (d)of this section: or
(2)the petition for the election if the exemption is authorized as provided by Subdivision (2) of Subsection (d) of this section.
(f)Once authorized,an exemption adopted
as provided by Subsection Cd) of this sectionmay be repealed or decreased or increased in amountby the governingbody of the taxing unit or by the procedure authorized **by** Subdivision (2)of Subsection (d)of this section. In the case of a decrease, the amount of the exemption may not be reduced to less than $3,000 of the market value.

In construing a statute, we are required to give effect to the evident intent of the legislaturewhen it enacted the provision. Minton v. Frank, **545** S.W.2d 442, **445** (Tex. 1976); Calvertv. Texas Piwe Line Co., 517 S.W.Zd 777, 780 (Tex.1974). A close reading of section 11.13 of the Tax Code, however, does not reveal whether the legislature intended that governingbodies be allowed to grant residencehomestead exemptions to only one of the specifiedclasses and not to the other. The extant legislativehistory of the section fails to disclose any evidence of legislative intent. But language in the authorizing constitutionalprovisiondoes.

The relevant sentence of articleVIII, section l-b(b) declares: "An eligibledisabledperson who is sixty-five (65)years of age or oldermay not receiveboth exemptions from the same political subdivision in the same year but may choose either if the subdivision has adowted both." (Emphasisadded.) The controllingprinciple in giving

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effect to a constitutionalamendment is to give effect to the intention of the framers of the amendment and of the people who adopted it. Gr co avuu Indewendent School District, 539 S.W.2d 861; 8:5-z, (Gex. 1976), awweal dism'd, 429U.S.,973 (1977); Farrarv. Board of Trustees of EmwloveesRetirement Svstem of Texas, 243 S.W.2d 688, 692 (Tex.1951). Language in a constitutional amendment must be presumed to have been carefully selected, and the words used are to be interpretedas the people generally understood them. Leander IndewendentSchool District v. Cedar Part Water Suwwlv Corw 1972). We may not construe the 479 S.W.2d 908, 912 (Tex. constitution in a way that thwarts the will of the people by reading into the constitution language that is not included therein, or by construing the constitution differently from its plain meaning. Cramerv. Shewherd, 167 S.W.2d 147, 154 (Tex. 1943).

It is clear that the legislature intended,when it proposed the amendment,and the people intended,when they adopted the amendment, that political subdivisions be empowered to offer the "optional**residence homestead exemption to one of the specified classes of persons without offering it to both. Accordingly, we conclude that the governing body of a taxing unit may offer the residencehomestead exemptions to one of the specified classes of persons, i.e. either personswho are 65 years of age or older or persons who are disabled, without offering the residencehomestead exemption to both.

SUMMARY

Pursuant to articleVIII, section l-b(b) of the Texas Constitution and section 11.13(d) of the Tax Code, the governing body of a taxing unit may offer the so-called "optional11

residencehomestead exemption to
one of the specified classes of persons, i.e. either personswho are 65 years of age or older or personswho are disabled, without offering the residence homestead exemption to both.

JIM MATTOX Attorney General of Texas

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MARY KELLER ExecutiveAssistantAttorney General

JUDGE ZOLLIE STEAKLBY SpecialAssistantAttorney General

RICK GILPIN Chairman, Opinion Committee
Preparedby Jim Moellinger Assistant Attorney General

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