May 4, 1973
The Honorable Curtis L. Owen Opinion No. H- 36
Criminal District Attorney
403 Smith County Courthouse Re: Tax Exemption - Farm to
Tyler, Texas 75701 Market and Lateral Road Tax
Dear Mr. Owen:
Your letter requesting our opinion states that in 1951 the voters of
Smith County approved the Farm to Market and Lateral Road Tax in
accordance with Article 7048a, Section 2, Vernon’s Texas Civil Statutes
and, in accordance with Section l-a of the Texas Constitution, an exemp-
tion of $3,000 has been allowed for residential homesteads.
In November, 1972, Section l-b of Article 8 of the Texas Constitu-
tion was amended to add a subparagraph b authorizing counties, among
others, to exempt “not less than three thousand dollars ($3,000) of the
assessed value of residential homesteads of persons sixty-five (65) years
of age or older from all ad valorem taxes thereafter levied by the” county.
You have asked whether the exemption allowed under Section I-b(b)
of Article 8 also applies to the Farm to Market and Lateral Road Tax so
that some individuals would have two $3,000 exemptions from the one tax.
Prior to the 1972 amendment to Section I-b of Article 8, there was
no provision by which any political subdivision of the State other than a
county ‘could grant an exemption for residence homesteads. Efforts to do
so were held invalid. Graham v. City of Fort Worth, 75 S. W. 2d 930
(Tex. Civ. App. , Eastland, 1934, err. ref.); City of Wichita Falls v. Cooper,
170 S. W. 2d 777 (Tex. Civ. App., Fort Worth, 1943, err. ref. ). Prior to
1972 counties were only authorized to grant exemption for residence home-
stead in the event they levied an ad valorem tax to be used for the construc-
tion and maintenance of farm to market roads or for flood .control. Section
l-a, Article 8, Constitution of Texan.
p. 146
The Honorable Curt is L. Owen, page 2 (H-36)
Section l-b(a) of Article 8 exempted $3,000 of the assessed taxable
value of residence homesteads from State taxes.
Section 1 of Article 8 of the Constitution of Texas requires that
taxation be equal and uniform. For this reason the courts hold that tax
exemptions are to be strictly construed since they are the very antithesis
of equality and uniformity. Hilltop Village, Inc. v. Kerrville Independent
School District, 426 S. W. 2d 943 (Tex. 1968). The exempt status will not
be extended to property unless the controlling law clearly shows that that
was intended. City of Houston v. South Park Baptist Church, 393 S. W. 2d
354 (Tex. Civ. App., Houston, 1965, err. ref.).
“Exemptions from taxation are never favored,
and in the construction or interpretation of a law extending
exemption from taxation to any citizen or class of property
all doubts are resolved against the exemption . . . ”
Santa Rosa Infirmary v. City of San Antonio, 259 S. W. 926
(Tex. Corn. App. 1924) quoted with approval in City of Long-
view v. Markham-McRee Memorial Hospital, 152 S. W. 2d
1112 (Tex. 1941) and see Kirby Lumber Corp. v. Hardin
Independent School District, 351 S. W. 2d 310 (Tex. Civ. App.,
Waco, 1961. err.ref., n. r. e. ).
The constitutional provisions in question may be read hat county l
taxes for the construction of farm to market roads or flood control are
subject to two exemptions in the amount of $3,000, one under Section I-a
of Article 8 and the other under Section l-b(b) of Article 8 where the tax-
payer is over 65 years of age or that is subject to only one of these.
Section l-b(b) does not clearly allow a double exemption and we
must resolve any doubts in favor of no exception. City of Houston v.
South Park Baptist Church, supra. It is our opinion therefore, that no
more than one exemption per residence homestead is available to any one
piece of property for the purposes of fixing assessed tax value, and that
where an exemption is available under Section l-a of Article 8 of the
Constitution, another exemption may not be tacked to it for the purpose
of that tax. See Attorney General Opinion H-9 (1973).
p. 147
.
The Honorable Curtis L. Owen, page 3 (H-36)
SUMMARY
Where property is subject to ad valorem taxes
levied by a county for farm to market road and flood
control purposes, it is entitled to a $3,000 residence
homestead exemption under that constitutional pro-
vision but is not entitled to a second residence home-
stead exemption under Section l-b(b) of Article 8 for
that tax.
Very truly yours,
A
c/ Attorney General of Texas
A PPR,OVED:
.
DAVID M. KENDALL, Chairman
Opinion Committee
p. 148