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Taxes And Exemptions

Summaries

KP-0066
Ken Paxton

Ad valorem property tax exemption for higher education institutions

KP-0081
Ken Paxton

Ad valorem property tax deferral on mixed-use property

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-0122
Greg Abbott

Forfeited property, an attorney representing the state must administer property forfeited under chapter 59 of the Code of Criminal Procedure consistent with accepted accounting practices and the terms of any local agreement with a law enforcement agency|Forfeited property subject to administration under article 59.06(a) of the Code of Criminal Procedure is state property|Forfeited property, property forfeited under chapter 59 of the Texas Code of Criminal Procedure is generally exempt from ad valorem taxation. If exempt, the attorney representing the state need not apply for an exemption for it to be effective|Forfeited property, property forfeited under chapter 59 of the Code of Criminal Procedure may be leased as proper administration of property under article 59.06(a) of the code, and is not subject to statutory bidding procedures|Forfeited property, attorney representing the state must administer property forfeited under chapter 59 of the Code of Criminal Procedure consistent with accepted accounting practices and the terms of any local agreement with a law enforcement agency|Forfeited property, an attorney representing the state may lease forfeited property only if the lease is consistent with the local agreement and with the attorney's statutory duties to ultimately dispose of property by sale or transfer and distribute any

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-0790
Greg Abbott

Taxpayer account, the chief appraiser determines whether land and improvements are combined into a single taxpayer account|Rendition, a property owner who renders land and improvements separately is not entitled, as a matter of law, to have the land and improvements organized into separate taxpayer accounts

GA-0827
Greg Abbott

Chief appraiser, initial determination about eligibility of tax exemptions rests with|Tax exempt property, tax exempt status of leasehold interest in

GA-1092
Greg Abbott

Tax exemption for property equitably owned by charitable organization|Chief appraiser, initial determination about eligibility for tax exemption rests with

DM-0301
Dan Morales

Waste disposal site for materials dredged from Intercoastal Waterway, property used as may not be exempted from taxation|Tax exemption not available for property used as waste disposal site for materials dredged from Intercoastal Waterway

DM-0355
Dan Morales

Taxation methods for calculating "net to land" in determining appraised value of open space land, constitutionality of|Comptroller's regulation regarding valuation methods for calculating "net to land" in determining appraised value of open space land, validity of|Valuation methods for calculating "net to land" in determining appraised value of open space land, constitutionality of|Open space land, constitutionality of valuation methods for calculating "net to land" in determining appraised value

DM-0448
Dan Morales

Agricultural land acquired by state, whether subject to rollback tax|Rollback tax, if agricultural land acquired by state subject to|Construction of agricultural use statutes entitled to consideration only to extent reasonable and consistent with statute|Agricultural land acquired for Superconducting Super Collider project, whether subject to rollback tax|Agency construction of statute agency authorized to enforce entitled to consideration only to extent reasonable and consistent with statute|Land acquired by state

DM-0488
Dan Morales

Attorney fees, common law authorizes governmental body to reimburse officer's or employee's in certain circumstances|Chief appraiser's attorney fees, board of directors of appraisal district may reimburse if authorized to do so by statute or under the common law|Chief appraiser prosecuted for alleged failure to notify landowners of change of use, appraisal district may reimburse attorney fees under common law if board makes certain determinations|Attorney fees of chief appraiser prosecuted for alleged failure to notify landowners of change of use, district may reimburse under common law if board makes certain determinations

JC-0282
John Cornyn

Travel trailers, whether travel trailer located on land of another may be taxed as an improvement to real property|Personal property, consequences of governmental body's failure to hold a public hearing regarding proposal to tax personal property otherwise exempt from taxation

JC-0299
John Cornyn

Youth-development-association-use tax exemption, qualification of agricultural open-space land for does not constitute a change of use triggering rollback tax when property still used for agricultural purposes