12/30/09

This week, Texas Attorney General Opinion No. GA-0752 (2009) was issued on "Whether multiple contiguous lots may be claimed as part of a homestead exemption under section 11.13(j) of the Tax Code."

The Summary to the Opinion stated,

"Section 11.13(j) of the Tax Code defines 'residence homestead' for purposes of the payment of property taxes to include 'a structure . . . together with the land, not to exceed 20 acres,' regardless of whether any part of the property is located in a platted subdivision. If the chief appraiser finds that contiguous lots totaling less than twenty acres are being used as a residence homestead, the taxpayer is entitled to an exemption on the entire property. Whether any particular group of contiguous lots would qualify as a 'residence homestead' is a question of fact."

To read the opinion, click on the link below.

http://www.oag.state.tx.us/opinions/opinions/50abbott/op/2009/htm/ga-0752.htm