Texas Attorney General Opinion: MW-146 Page: 1 of 2
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The Attorney General of Texas
MARK WHITE
Attorney General
Supreme Court Building
P . Box 12548
Austin. TX. 78711
512/475-2501
701 Commerce. Suite 200
Dallas, TX. 75202
214/742-8944
4824 Alberta Ave Suite 160
El Paso, TX. 79905
9151533-3484
723 Main. Suite 610
Houston. TX. 77002
7131228-0701
806 Broadway. Suite 312
Lubbock, TX. 79401
806/747-5238
4313 N Tenth Suite F
McAllen. TX. 78501
512/682-4547
200 Man Plaza. Suite 400
San Antonio. TX. 78205
512/225-4191
An Equal Opportunity/
Affirmative Action EmployerMarch 14,
Honorable Joe Resweber
Harris County Attorney
1001 Preston, Suite 634
Houston, Texas 770021980
Opinion No. MW-14 6
Re: Claim
exemption
Code.for over 65 homestead
under Property TaxDear Mr. Resweber:
You ask the following question concerning the homestead exemption
from the ad valorem tax:
Under the new Property Tax Code, may the county
tax assessor accept a claim for an over-65 homestead
exemption which is not filed between January I and
March 31, both inclusive, of the year for which such
exemption is claimed?
Article Vi, section 1-b(b) of the Texas Constitution provides in part:
... 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 market value
of residence homesteads. . . of married or unmarried
persons sixty-five (65) years of age or older, including
those living alone, from all ad valorem taxes there-
after levied by the political subdivision.
Section 11.43 of the new Property Tax Code provides that persons claiming
an exemption must apply for it before April L If he fails to file timely a
completed application form, this section provides that he may not receive
the exemption for that year.
In Attorney General Opinion H-548 (1975), this office considered
whether a school district could require by resolution that persons of 65 and
over claim the homestead exemption by a certain date. The opinion noted
that article VMI, section 1-b of the Constitution "is absolute in terms. Once
a political subdivision elects to grant a homestead exemption for persons 65
years of age or older, at least $3,000 of the assessed value of the subjectp. 468
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Texas. Attorney-General's Office. Texas Attorney General Opinion: MW-146, text, March 14, 1980; (https://texashistory.unt.edu/ark:/67531/metapth271991/m1/1/: accessed April 26, 2024), University of North Texas Libraries, The Portal to Texas History, https://texashistory.unt.edu; crediting UNT Libraries Government Documents Department.