KP-0215

Ken Paxton

Categories

Constitutional Law - Texas , Taxes and Exemptions , Homesteads , Municipalities , Taxes and Fees , Real Property , Taxes and Exemptions , Taxes and Taxation - Political Subdivisions , Appraisal and Assessment

Summary

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

Opinion File

kp0215.pdf