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Homesteads

Summaries

KP-0072
Ken Paxton

Local option homestead exemption from the amount that was adopted for the 2014 tax year through the 2019 tax year; Tax Code subsection 11.13(n-1) prohibits a school district, municipality, or county from repealing or reducing the

KP-0081
Ken Paxton

Ad valorem property tax deferral on mixed-use property

KP-0183
Ken Paxton

Article XVI, section 50 - home equity lending|U. S. Department of Veterans Affairs cash-out refinance loan - whether Texas veterans may obtain|Home equity lending - Texas Constitution article XVI, section 50|Department of Veterans Affairs cash-out refinance loan|Cash out loan|Home equity loan

KP-0215
Ken Paxton

Homestead tax exemption establishing floor greater than amount set in Texas Constitution article VIII, § 1-b(e) - authority of home-rule municipality to adopt|Homestead tax exemption establishing floor greater than amount set in Texas Constitution article VIII § 1-b(e) - authority of home-rule city to adopt|Homestead tax exemption - $5,000 floor set in Texas Constitution article VIII § 1-b(e) may not be increased by home-rule municipality|Property tax exemption - chief appraiser determines individual's right to exemption and has duty to determine an exemption is inapplicable to extent it violates the law

GA-0237
Greg Abbott

Lien for public improvement district assessment created by statute may be enforced by foreclosure of a homestead provided that the lien predates the date the property became a homestead and the amounts to be collected fall within the lien's scope|Foreclosure to collect public improvement district assessment permissible if the statutory lien created by section 372.018(b) of the Local Government Code predates the date the property became a homestead and the amounts to be collected fall within the li|Public improvement district assessment may be enforced by foreclosure of a homestead provided that the statutory lien created by section 372.018(b) of the Local Government Code predates the date the property became a homestead and the amounts to be collec|Homestead, a public improvement district assessment may be enforced by foreclosure of a homestead provided that the statutory lien created by section 372.018(b) of the Local Government Code predates the date the property became a homestead and the amounts

GA-0279
Greg Abbott

Homestead, a property owner may encumber the property with a covenant running with the land, which, depending on the particular instruments and circumstances involved, may be enforced by foreclosure without violating subsequent purchasers' constitutional

GA-0539
Greg Abbott

Navigation district’s authority to adopt a property tax freeze for persons with disabilities or persons sixty-five years of age or older\r\n|Authority to adopt a property tax freeze for persons with disabilities or persons sixty-five years of age or older\r\n |Property tax freeze for persons with disabilities or persons sixty-five years of age or older, navigation district’s authority to adopt\r\n\r\n|Property tax freeze for persons with disabilities or persons sixty-five years of age or older, navigation district's authority to adopt

GA-0752
Greg Abbott

Definition of "residence homestead" for purposes of payment of property taxes under section 11.13(j), Tax Code, differs from definition of "homestead" for purposes of exemption from forced sale pursuant to article XVI, section 51 of the Texas Constitution|Whether multiple parcels of land may constitute "residence homestead" is question of fact|Residence homestead

GA-0787
Greg Abbott

Tax Code sections 33.06 and 32.065, a deferral to pay taxes on a residence homestead for a property owner age 65 or older also prohibits a property tax lender from exercising a remedy of foreclosure or judicial sale until the 181st day after the date the individual no longer owns and occupies the property as a residence homestead

GA-0805
Greg Abbott

Storm damage, appraisal afterwards is determined by section 23.23(f)of the Tax Code if structure was \\"rendered uninhabitable or unusable\\"\r\n\r\nStorm damage, appraisal is dependent upon whether renovations may reasonably be said to constitute a \\"new improvement\\" under subsection (e) if structure was not rendered uninhabitable or unusable|Appraisal after storm damage is determined by section 23.23(f) of the Tax Code, if structure was \\"rendered uninhabitable or unusable\\"; dependent upon whether renovations may reasonably be said to constitute a \\"new improvement\\" under subsection (e) if structure was not rendered uninhabitable or unusable|Rendered uninhabitable or unusable

GA-0881
Greg Abbott

Calculation of interest and penalties on the homestead of an elderly or disabled person whose taxes have been deferred is governed by section 33.06 of the Tax Code for the entire period during which the deferral is effective

GA-0918
Greg Abbott

Residence homestead exemption, under subsection 11.131(c) of the Tax Code a surviving spouse’s qualifications for the residence homestead property tax exemption are determined on January 1, 2012 and the fact that the disabled veteran died in 2011 prior to the effective date of subsection 11.131(c) does not deprive the surviving spouse of the|Surviving spouse of the residence homestead exemption whose qualifications for the residence homestead property tax exemption are determined on January 1, 2012, the fact that the disabled veteran died in 2011 prior to the effective date of subsection 11.131(c) does not deprive the

GA-0924
Greg Abbott

Requirements of subsection 11.43(j)(4)of the Tax Code, only a driver’s license, personal identification certificate or vehicle registration receipt issued by this state may be used to meet|Individual who does not possess a driver’s license or a state-issued identification certificate, the Legislature has prohibited a chief appraiser from granting a homestead exemption to an|Driver’s license, state-issued identification certificate, or vehicle registration receipt that expired prior to the applicant’s qualification date for the exemption, a chief appraiser may not grant a residence homestead exemption based on a|Requirements of subsection 11.43(j)(4) of the Tax Code, only a driver’s license, personal identification certificate, or vehicle registration receipt issued by this state may be used to meet

GA-0965
Greg Abbott

Transfer of tax lien, under section 32.06, Tax Code, tax assessor-collector, acting alone, may carry out the statutorily required duties related to\r\n\r\nTransfer of tax lien, neither the tax assessor-collector nor the governing body of the taxing unit is empowered to deny, if the conditions of section 32.06, Tax Code, are otherwise met\r\n\r\nTransferred tax lien, under section 32.06, Tax Code, court could conclude that closing costs and lien recordation fees are secured by

GA-0974
Greg Abbott

Homestead exemption, federal and state judges and their spouses who are allowed to omit residence address on their drivers license and substitute street address of courthouse where judge serves may present personal identification certificate with residence address to apply for

DM-0031
Dan Morales

Impair contract to pay bondholders with ad valorem tax revenues, municipality may not increase homestead exemption if increase would | Homestead exemption, municipality may not increase if increase would impair municipality's contract to pay bondholders with ad valorem tax revenues | Increase homestead exemption, municipality may not if increase would impair municipality's contract to pay bondholders with ad valorem tax revenues

DM-0312
Dan Morales

Exemption from taxation, taxing unit may not adopt by public election|Homestead, taxing unit may not adopt by public election

DM-0366
Dan Morales

Abstract of judgment may constitute cloud on judgment debtor's title to homestead property located in county where abstract is recorded but cannot in itself constitute slander of homestead title

DM-0452
Dan Morales

Home equity loans, whether lenders may solicit, accept, and process applications for loans prior to effective date of constitutional amendment authorizing

DM-0495
Dan Morales

Requirements of Texas Constitution article XVI, section 50, constitution may be amended to authorize state agency to adopt rules implementing|Rules implementing requirements of article XVI, section 50 of the Texas Constitution, legislature may authorize state agency to adopt|Any law that voters see fit to approve, Texas Constitution may be amended to create|Legislature has power to enact any law that is not in violation of state or federal constitutional provisions

JC-0357
John Cornyn

Manufactured home, section 62.003 of Property Code which converts a personal property lien against a manufactured home to a purchase money lien on real property does not create a valid lien against a homestead|Homestead property, section 62.003 of Property Code which converts a personal property lien against a manufactured home to a purchase money lien on real property does not create a valid lien against

JC-0386
John Cornyn

Homestead protected from forced sale for payment of delinquent special assessment|Special assessments are not "taxes" within constitutional provisions|Special assessment, homestead protected from forced sale for payment of delinquent|Special assessment on real property is imposed under taxing power but is not an ad valorem tax|Assessment lien on real property, not enforceable against homestead

JC-0415
John Cornyn

Tax exemption under section 11.13 of Tax Code, whether rental of all or part of residence disqualifies residence for|Principal residence|Temporary|Rental of all or part of residence, whether this disqualifies residence for homestead tax exemption under section 11.13 of the Tax Code