.’ . : 

__a. . 

MARK WHITE 

Attorney Gineral 

suorsnU Cowl BulldIng 

P 0.80x12%9 

Austin. TX. 78711 

51214752501 

Telex 91oa74.1367 

lclecoplsl 512l4750266 

I607 Maln St, sune 1400 

tIalla8. TX. 75201 

2141142~ 

,220 oall& AW, wte 202 

HoUdlO”. TX. 77CO2 

7r838 Brosdwsy.Sulte 312 

-k.Tx. 70401 

Mw147.522a 

4309 N. Tmth Sults B 

r4c*l*n. TX. 76501 

512#824!%47 

200 MaIn Plus, suit* 400 

San Antonlo. TX. 78205 

512lz25.4101 

The Attorney General of Texas 

February 1, 1982 

Honorable Mike Driscoll 

Darris County Attorney 

1001 Preston. Suite 634 

Rouston, Texas 77002 

opinion NO. MU-436 

Re: Constitutionality of 

sec~tion 11.23(a) of the 

Property Tax Code 

Dear Mr. Driscoll: 

You have requested our opinion regarding the constitutionality 

section 11.23(a) of the Property Tax Code. This provision states 

follows: 

(a) Veterans' Organizations. The American 

Legion. American Veterans of World War 11. 

Veterans of Foreign Wars of the United States, 

Disabled American Veterans. Jawish War Veterans. 

Catholic War Veterans, or the American G.I. Forum 

is entitled to an exemption from taxation of the 

buildings (including the land that is reasonably 

necessary for use of, access to. and ornamentation 

of the buildings) that are ouned and primarily 

used by that organization if the property is not 

used to produce revenue or held for gain. 

of 

as 

Section 11.23(a) of the Property Tax Code thus seeks to exempt .from ad 

~valorem tax the buildings ouned and used by veterans' organizations. 

Property~ m&y be exempted from ad,valorem taxation only if it is 

l xampted by a constitutional provision or a statute adoated our-t 

to Ai& VIII. section 2 of the Texas Constitution. River* 

Garden Club v. City of Houston. 370 S;W.Zd 851 (Tex. 1963): 

2, 41.5 S.W.2d 902 (Tex. 1967); f 

,n Antonio. 259 S.W. 926 (Tex. & 

City of Beaumont v. Fertittc 

Infirmary v. City of Sa 

1924); City of Houston V. Skottish Rite'Benevolent 

(Tex. 1921); Morris v. Lone Star Chapter No. 6. A 

S.W. 519. (Tcx. 18871.. The legislature is without 

See also 

ianta Rosa 

i& n. l 

pl’n App. 

230 S;W. 970 

Loyal Arch Masons. 5 

power to add to the 

list of properties entitled to exemption by l rticle~VII1. section 2 of 

the Texas Constitution, and any attempt to do so is void. 

Amarillo v. Amarillo Lodge No. 731. A.F. and A.M.. 480 S.W.2d 69 v Tex. 

1972); Laander Independent School District v. Cedar Park Water Supply 

m. 479 S.W.Zd 908 (Tex. 1972); City of Amarillo v. Love. 356 

S.W.Zd 325 (Tex. Civ. App. - Amarillo 1962. Grit ref'd n.r.a.1; 
lionorahle Hike Driscnll - 1'ap.r ? (MW-436) 

Dickfson v. Woodmen of the World IAife Insurance Society, 280 S.W.Zd 

31r’ (Tcx. Civ. App. - Snn Anrwiql 1'155. writ wf’d). I’rllpcrty not 

exempt from taxation pursuant to a constitutional provision must he 

taxed. Tex. Const. art. VII!. §I. 

Article VIII. section 2 of the Texas Constitution provides In 

pcrtincnt part: 

. . . the legislature may, by general laws, 

exempt from taxation public property used for 

public purposes; actual places of religious 

worship,... places of burial not held for,private 

or corporate profit; solar or wind-powered energy 

devices; all buildings used exclusively and~owned 

by persons or associations of persons for school 

purposes..., and institutions of purely public 

charity; and all laws exempting property from 

taxation other than the property mentioned in this 

Section shall bc nulls and void. (Emphasis added). 

Manifestly, there is no authorization in the constitutio? for the 

legislature to exempt from ad valorem taxation real property merely 

hccause it is owned and used nrimarilv hv veterans' owaniiations. 

See State v. American Legion P&t No. %,*611 S.W.2d 720 (Tex. Civ. 

APP. - El Paso 1981. no writ). We therefore conclude that section 

11.23(a) of the Property Tax Code violates article VLII, sections 1 

and 2 of the Texas Constitution. We do not consider whether~ real 

property owned by a veterans' organization might he exempt under some 

other valid provision. 

XUMMARY 

Section 11.23(a) of the Property Tax Code 

exempting from ad valorem taxation real property 

merely because it is owned and used primarily by 

veterans' organizatmns is unconstitutional. 

Attorney General of Texas 

JOHN W. FAINTER, JR. 

First Assistant Attorney General 

RICHARD E. GRAY 111 

Executive Assistant Attorney Genernl 

Prepared by Jim Moellinger 

Assistant Attorney General 
- I 

- . . Honorable-Mike Driscoll - Page 3~ W436) 

. 

4 APPROVED: 

OPINION COMMITTEE 

Susan L. Garrison. Chairman 

Jon Bible 

Maureen Bucek 

Rick Gilpin 

Jim Hoellfnger 

Bruce Youngblood 

p. 1500 

i