The property owner, a 100% disabled veteran of the U.S. Air Force, sought to claim a tax exemption for the complete value of her residence in Converse, Texas, pursuant to Tex. Tax Code § 11.131(b). The Bexar County Appraisal District denied the application, reasoning that her spouse, also a 100% disabled veteran, had already claimed the exemption for the couple’s residence in San Antonio. Because the property owner had been separated from her spouse, she argued that her principal residence was not in San Antonio with her husband but at their other house in Converse. The property owner protested the decision to the Bexar Appraisal Review Board, which also refused her exemption. Following the second denial, the property owner sued to appeal the decision to the court. The primary issue on appeal was whether the property owner could claim the exemption or if the Tax Code bared her eligibility because her husband already claimed the same exemption. Initially, the court had to decide whether the term “residence homestead” implied a one-per-family limit to the tax exemption.
In Bexar Appraisal Dist. v. Johnson, 691 S.W.3d 844 (Tex. 2024), the Texas Supreme Court held that the statute does not require that the exemption be limited to one per couple. The court first interpreted the statute, determining that the legislature’s “residence homestead” definition did not have family implications. Using a textual approach, the court reasoned that it was bound to apply the express meaning of a term, not a hidden meaning that the legislature could have used but did not. Similarly, the court held that the legislature has the power to amend statutory provisions to limit this exemption; accordingly, the court will not narrow the meaning of the plain text to mean a “one-per-family” rule. Further, the court noted that no other provisions of the Tax Code would bar her from qualifying for the exemption. Thus, because the property owner met the elements of the statute, she has the right to claim the benefits of the 100% disabled veteran tax exemption.
By Taylor O’Brien: [email protected]
Edited By Maycee Redfearn: [email protected]
Edited By Kristin Meurer: [email protected]
Edited By Hayden Mariott: [email protected]