.
May 20, 1974
The Honorable Joe Rerweber Opinion No. H- 309
Harris County Attorney
Harris County Courthouse lb: Time to apply for home-
Houston, Texas 77002 stead exemption provided
under Sec. l-b(b) of
Article 8 of the Texas
Dear Mr. Resweber: Constihrtion
You have informed’ur that Mr. Carl S. Smith, the Harris County
Anmersor and Collector, has asked for clarification regarding “the
time at which the partial tax exemption for homesteads of persons
over 65 years of age must be requested.”
The exemption to which you refer is set out in Article 8, Sec. l-b(b)
of the Texas Constitution and prerently reads. in pertinent part, ao
followa:
“From and after January 1, 1973, the governing
body of any county, city, town, school 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 rerideace
homesteada of married or unmarried persons rixty-
five (65) years of age or older, including those living
alone, from all ad valorem taxes thereafter levied
by the political subdivision. I’
For a general discussion of this amendment to the Constitution, see
Attorney General Opinion No. H-9 (1973).
You havs specifically asked:
“1. Is the person who tr over 65 and otherwise
eligible to receive the exemption required to render
his property during the statutory rendition period
of January 1, to April 30, in order to receive the
exemption?
p. 1428
,. .
.
1 .
The Honorable Joe Resweber, page 2 (H-309)
“2. May the person apply for the exemption
at the time that he pays the taxes and receive the
benefit of the exemption where he failed to render
his property during the rendition period? ”
There are no constitutional or statutory guideline0 expressly delineating
the procedures by which such an exemption is to be secured, and you have
informed us that “[t]he Commissioners Court ordered the exemption to be
placed in effect for Harris County and the Harris County Flood Control
District on November 27, 1972. The Order makes no reference to time
for application for the exemption. ”
A virtually identical question was considered in Attorney General Opiaton
No. O-6842 (1945). That Opinion construed the exemption grantbd;in
Article 8, Sec. 1-a. of the Constitution. The question presented wan:
“A taxpayer fails to render his property at rendition
time and fails to claim homestead exemption until he
comes in at taxpaying time. Can he then after taxes are
due and rolls are completed come in and sign a certi-
ficate and get the homestead taxes deducted from his
taxes? ”
The Opinion rtated:
“The. . . constitutional provision exempts from taxation
$3,000.00 of the assessed taxable value of the residence
hanestead for all State purporen. The only requirement
in this provision is that the property be assessed in order
that the taxable value be aecertatned. Article 7152, V. R. C. S. ,
rnake# it the duty of the owner to render hie property for
tuution, but in cases where the owner failr for any reaaon
to do so, Arti& 7193, V.R. C.S., makee it the duty of
the assessor to render and assess the property.
o’lha assessed taxable value bkdng thur obtainad, the tax-
payer is entitled to an exemption of $3,000.00 of the
assessed taxable value of his reeidence homestead as now
defined by law at any time he claims his exemption. ”
(Emphadr hd’ierigtnal).
p. 1429
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The Honorable Joe Resveber, page 3 (H-309)
We believe the reasoning of this Opinion applies with equal force to
your inquiry and therefore in answer to your first question, it is our
opinion &at a person is not required to render his property during
the rtatutory rendition period in order to obtain his exemption, and in
anrwer to your second question. it is our opinion that a person entitled
to the exemption may receive ita benefit by claiming it at the time he
paye hir taxes even though he failed to render his property during the
rtatutory period.
SUM MARY
Where a political subdivision ha8 approved a
homestead tax exemption for persons 65 years of
age or older, a person is entitled to receive the
benefits of the exemption even though he fails to
claim tt during the statutory rendition period.
Very truly yours,
L. HILL
Attorney General of Texas
VID Y. KENDALL. Chatnnan
Opinion Committoe
p. 1430
Untitled Texas Attorney General Opinion
Combined Opinion