Source: https://texasattorneygeneral.gov/opinions/opinions/49cornyn/op/2001/htm/jc0415.htm
Timestamp: 2016-12-08 04:16:58
Document Index: 361229225

Matched Legal Cases: ['§ 1', '§ 1', '§ 11', 'art. 6', '§ 1', '§ 11', '§ 11', '§ 11', '§ 11', '§ 11', '§ 311', '§ 311', '§ 11', '§ 11', '§ 1', '§ 11', '§ 11', '§ 311', '§ 11', '§ 11', '§ 11', '§ 311', '§ 11', '§ 11', '§ 11', '§ 11', '§ 11', '§ 50']

See Tex. Const. art. VIII, § 1-b. Section 1-b does not itself define "residence homestead," but
provides that "[t]he legislature by general law may define residence homestead for purposes of this section." Id. § 1-b(c). The legislature has defined this phrase in section 11.13 of the Tax Code,
which generally implements article VIII, section 1-b. See Tex. Tax Code Ann. § 11.13 (Vernon
Supp. 2001); see also Act of May 28, 1979, 66th Leg., R. S., ch. 302, art. 6, § 1, 1979 Tex. Gen.
Tex. Tax Code Ann. § 11.13(j) (Vernon Supp. 2001) (emphasis added). Under this general
intends to return and occupy the structure as his principal residence. Id. § 11.13(k), (l) (emphasis added).
owner or beneficial owner as his or her principal residence. See id. § 11.13(j). A qualifying
inconsistent with the owner's residential use. See id. § 11.13(k). It also retains that status when the
residence. See id. § 11.13(l).
grammar and common usage." See Tex. Gov't Code Ann. § 311.011(a) (Vernon 1998). Finally, exemptions from taxation are not favored by the law, and "[s]tatutory exemptions are subject to strict
865 S.W.2d 937, 939 (Tex. 1993); see also Tex. Gov't Code Ann. § 311.011 (Vernon 1998) (words
a residence homestead "is used as a residence" and "is occupied as [the home owner's] principal residence by an owner." Tex. Tax Code Ann. § 11.13(j) (Vernon Supp. 2001) (emphasis added).
residence and intends to return and occupy the structure as his principal residence." Id. § 11.13(l)
to keep his or her home. See Tex. Const. art. VIII, § 1-b; Tex. Tax Code Ann. § 11.13 (Vernon
Tax Code Ann. § 11.13(l) (Vernon Supp. 2001). Again, because the statute does not define
Gov't Code Ann. § 311.011 (Vernon 1998). The Oxford English Dictionary defines "temporary"
principal residence. See Tex. Tax Code Ann. § 11.13(l) (Vernon Supp. 2001). The length of the
with the owner's residential use of the structure." Tex. Tax Code Ann. § 11.13(k) (Vernon Supp.
purposes that are incompatible with the owner's residential use." Id. § 11.13(k) (emphasis added).
used); Tex. Gov't Code Ann. § 311.011(a) (Vernon 1998) (words and phrases are to be "read in
See Tex. Tax Code Ann. § 11.13(j) (Vernon Supp. 2001) ("residence homestead" is "used as a
residence" and "occupied as his principal residence by an owner"); id. § 11.13(l) (residence
deals with rental only of a part of the residence to another. See Tex. Tax Code Ann. § 11.13(k)
necessarily subsection (l) rather than subsection (k). See id. § 11.13(l). Unlike subsection (k)'s
2. See Brief from John D. Gilliam, First Assistant City Attorney, City of Plano, to Susan Gusky, Chair, Opinion Committee, Office of Attorney General (Mar. 22, 2001) (on file with Opinion Committee). In addition to the other residence homestead exemptions, section 11.13(n) provides that an individual is "entitled to an exemption from taxation by a taxing unit of a percentage of the appraised value of his residence homestead if the exemption is adopted by the governing body of the taxing unit" and that the "percentage adopted by the taxing unit may not exceed 20 percent." Tex. Tax Code Ann. § 11.13(n) (Vernon Supp. 2001).
3. While constitutional and statutory provisions with respect to homestead exemptions from forced sale for payment of debts have been liberally construed, see In re Bradley, 960 F.2d 502, 507-508 (5th Cir. 1992), neither the courts nor this office have so construed the homestead tax exemption provisions. See Ripley v. Stephens, 686 S.W.2d 757 (Tex. App.-Austin 1985, writ ref'd n.r.e.) (residence not entitled to homestead exemption because wife was not "owner" and husband was not over 65 to qualify for "over 65 exemption"); Tex. Att'y Gen. Op. Nos. JM-991 (1988) (strictly construing article VIII, section 1-b provision limiting school taxes on homestead occupied by surviving spouses of "persons entitled to sixty-five years of age or older exemptions" to apply only to spouses who survive persons dying after the effective date of amendment); JM-612 (1986) (strictly construing "owner" entitled to tax exemption to not include individuals who do not own structure sought to be exempted, but who own stock in nonprofit corporation whose assets consist of structure). But cf. Copeland v. Tarrant Appraisal Dist., 906 S.W.2d 148, 150-51 (Tex. App.-Fort Worth 1995, writ denied) (distinguishing its facts from that of Ripley and reasoning that legislature could not have intended to bar surviving spouse from receipt of homestead tax exemption). The homestead tax exemption scheme at issue here is to be distinguished from the "exemption" of the homestead from forced sale for debts, other than those specifically provided for, by article XVI, section 50 of the Texas Constitution. See Tex. Const. art. XVI, § 50. Additionally, we note that this constitutional provision does not protect a homestead from forced sale for payment of property taxes that may be due on the homestead. See id.