Ken Paxton

Cumulative Subject Index
AG Opinions 1990-Present

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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 titleDM-0366
Ad valorem property tax deferral on mixed-use propertyKP-081
Alternative Mortgage Transaction Parity Act does not attempt to authorize state savings and loan associations to make home equity loans, which would preempt Texas homestead lawsJM-1269
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 unusableGA-0805
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 effectiveGA-0881
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 ConstitutionGA-0752
Driverís license, state-issued identification certificate, or vehicle registration receipt that expired prior to the applicantís qualification date for the exemption, a chief appraiser may not grant a residence homestead exemption based on aGA-0924
Exemption from taxation, taxing unit may not adopt by public electionDM-0312
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 liGA-0237
Home equity lending - Texas Constitution article XVI, section 50KP-183
Home equity loans, whether lenders may solicit, accept, and process applications for loans prior to effective date of constitutional amendment authorizingDM-0452
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 forGA-0974
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-0279
Increase homestead exemption, municipality may not if increase would impair municipality's contract to pay bondholders with ad valorem tax revenuesDM-0031
Individual who does not possess a driverís license or a state-issued identification certificate, the Legislature has prohibited a chief appraiser from granting a homestead exemption to anGA-0924
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 theKP-072
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 homesteadJC-0357
Navigation districtís authority to adopt a property tax freeze for persons with disabilities or persons sixty-five years of age or older GA-0539
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 collecGA-0237
Requirements of subsection 11.43(j)(4)of the Tax Code, only a driverís license, personal identification certificate or vehicle registration receipt issued by this state may be used to meetGA-0924
Requirements of Texas Constitution article XVI, section 50, constitution may be amended to authorize state agency to adopt rules implementingDM-0495
Residence homestead exemption, under subsection 11.131(c) of the Tax Code a surviving spouseís 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 theGA-0918
Rules implementing requirements of article XVI, section 50 of the Texas Constitution, legislature may authorize state agency to adoptDM-0495
Special assessment, homestead protected from forced sale for payment of delinquentJC-0386
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 homesteadGA-0787
Tax exemption under section 11.13 of Tax Code, whether rental of all or part of residence disqualifies residence forJC-0415
Transfer of tax lien, under section 32.06, Tax Code, tax assessor-collector, acting alone, may carry out the statutorily required duties related to Transfer 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 Transferred tax lien, under section 32.06, Tax Code, court could conclude that closing costs and lien recordation fees are secured byGA-0965
Whether multiple parcels of land may constitute "residence homestead" is question of factGA-0752