THE ATIXBECNEY GENERAL 

OP TEXAS 

December 27, 1972 

Honorable Preston Smith 

Governor of Texas 

State Capitol Building 

Austin, Texas 78711 

Dear Governor Smith: 

Opinion No. M- 1283 

Re: Several questions relating to 

the interpretation and application of the amendment to 

Article VI?'I, Section l-b, of 

the Constitution of Texas, 

adopted at the general election 

in November 1972. 

Your request for an opinion asks the following questions: 

" (1) In ~the event that twenty percent of 

the voters who voted in the last preceding 

election held by the political, subdivision, 

petition the governing body of a political 

subdivision, and an election is called, would 

the majority vote then be binding on the 

governing body of that political subdivision? 

"(2) What courses of action might be 

available to insure that a governing body 

acts in compliance w~ith the mandate of the 

majority vote? 

W (3) Does the amendment provide specifically or by implication a maximum amount for 

homestead exemptions provided by the local 

governing body? 

"(4) Is legislative action necessary to 

implement the provisions of this amendment, or 

is it in full force and effect after January 1, 

1973?" 

Section l-b of Article VIII of the Constitution of Texas 

provides: 

"Section l-b. (a) Three Thousand Dollars 

,($3,000) of the assessed taxable value of all 

residence homesteads as now defined by law shall 

be exempt from all taxation for all State purposes. 

-6296- 
Hon. Preston Smith, page 2 (M-1283) 

"(b) From and after January 1, 1973, the 

governing body of any county, city, town, schoo'l 

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 residence homesteads of persons sixtyfive (65) years of age or older from all ad 

valorem taxes thereafter levied by the political 

subdivision. As an alternative, upon receipt of 

a petition signed by twenty percent (20%) ,of the 

voters who voted in the last orecedina election 

held by the political subdivision, the governing 

body of the subdivision shall call an election 

to determine by majority vote whether an amount 

not less than Three Thousand Dollars ($3;000) 

as provided in the petition, of the assessed 

value of residence homesteads of persons 

sixty-five (65) years of age or over shall 

be exempt from ad valorem taxes there= 

levied by the political subdivision. Where 

anv ad valorem tax has theretofore been oledaed 

for the payment of any debt, the taxing officers 

of the political subdivision shall have authority to continue to levy and collect the 

tax against the homestead propertv at the same 

rate as the tax so pledged-until the debt is 

discharged, if the cessation of the levy would 

impair the obligation of the contract by which 

the debt was created." (Emphasis added.) 

An analysis of the foregoing constitutional provision 

reveals that the governing body of the various political subdivisions 

of the State may authorize the exemption on its own action and the 

exemption is required when a majority vote determines that the exemption shall be allowed with the exception that the governing body has 

the authority to continue to levy and collect the tax if the tax is 

pledged for the payment of a debt. Your questions are accordingly 

answered as follows: 

(1) In the event that twenty percent of the voters-who 

voted in the last preceding election held by the political subdivision, petition the governing body of a political subdivision, 

and an election is called, the majority vote would then be binding 

on the governing body of that political subdivision. 

(2) In the event of an affirmative vote to allow.the 

exemption, such exemption becomes an automatic exemption provided 

-6297- 

. 
Hon. Preston Smith, page 3 (M-1283) 

for in Section l-b of Article VIII of the Constitution of Texas. 

(3) No maximum amount for homestead exemptions ip provided in Section l-b of Article 'VIII of the Constitution of Texas; 

on the contrary, the exemption is for not less than $3,000.00 of 

the assessed value of residential homesteads of persons sixtyfive years of age or older. 

(4) No legislation is necessary to implement the provisions of Section l-b of Article VIII of the Constitution of 

Texas. Legislation could not add to or diminish the exemptions 

provided therein. 

SUMMARY 

Without enabling legislation the governing 

bodies of the various political subdivisions 

of the State, pursuant to the provisions of 

Section l-b of Article VIII of the Constitution 

of Texas, may on their own action provide for 

homestead exemptions specified therein. A 

majority vote at an election to determine 

whether the exemption shall be authorized is 

however, binding on the governing body of 

that political subdivision. 

General of Texas 

Prepared by John Reeves 

Assistant Attorney General 

APPROVED: 

OPINION COMMITTEE 

W. E. Allen, Chairman 

Bob Lattimore 

Jack Sparks 

John Banks 

Marvin Sentell 

-6298- 
Hon. Preston Smith, page 4 (M-1283) 

SAMUEL D. MCDANIEL 

Staff Legal Assistant 

ALFRED WALKER 

Executive Assistant 

NOLA WHITE 

First Assistant 

-6299-