Can a Texas chief appraiser cap a residence homestead exemption at fewer than 20 acres?

Texas AG Opinion JM-40: Homestead Exemption Acreage

Plain-English summary

JM-40 answered whether a county chief appraiser could limit a residence homestead tax exemption to fewer than the 20 acres the Tax Code allowed. The answer was no.

"You ask whether the chief appraiser may exercise discretion to limit the acreage of a residence homestead entitled to tax exemption to less than the 20 acres referred to in the statute."
Source: https://www.texasattorneygeneral.gov/sites/default/files/opinion-files/opinion/1983/jm0040.pdf

The opinion read the statute as leaving no room for an across-the-board acreage cap. The appraiser had to grant the exemption to whatever land, up to 20 acres, was actually used in the residential occupancy of the home.

"The clear terms of the code require the chief appraiser to grant ad valorem tax exemption designation to any amount of land not to exceed 20 acres so long as that land is used in the residential occupancy of the structure receiving residence homestead designation. He must refuse to grant such status to land which does not qualify in this way."
Source: https://www.texasattorneygeneral.gov/sites/default/files/opinion-files/opinion/1983/jm0040.pdf

The 20-acre figure was a ceiling, not a discretionary allowance the appraiser could raise or lower. Each application turned on how much of the parcel was used in residential occupancy.

Currency note

This opinion was issued in 1983. Subsequent statutory amendments, court decisions, or later AG opinions may have changed the analysis. Treat this page as historical context, not current legal advice. Verify current law before relying on any specific rule, deadline, or remedy mentioned here.

Common questions

What does the 20-acre number in the homestead statute mean?

It was the maximum acreage that could receive the residence homestead designation, not a fixed allowance. The land also had to be used in the residential occupancy of the structure.

"For purposes of this section, 'residence homestead' means a structure (including a mobile home) or a separately secured and occupied portion of a structure (together with the land, not to exceed 20 acres, and improvements used in the residential occupancy of the structure, if the structure and the land and improvements have identical ownership)..."
Source: https://www.texasattorneygeneral.gov/sites/default/files/opinion-files/opinion/1983/jm0040.pdf

Could the appraiser set a fixed minimum or maximum acreage for everyone?

No. The opinion found no provision giving the appraiser that kind of discretion.

"At no place in the code is the chief appraiser given the discretion to establish a minimum or maximum amount of acreage as the amount of land receiving the designation."
Source: https://www.texasattorneygeneral.gov/sites/default/files/opinion-files/opinion/1983/jm0040.pdf

What was the appraiser actually supposed to do with each application?

Determine each applicant's right to the exemption separately, based on the application and the relevant facts.

"The terms of the code clearly require the chief appraiser to determine separately each applicant's right to an exemption."
Source: https://www.texasattorneygeneral.gov/sites/default/files/opinion-files/opinion/1983/jm0040.pdf

Background and statutory framework

Article VIII, section 1-b of the Texas Constitution let the legislature define "residence homestead" for ad valorem tax purposes, and section 11.13(j) of the Tax Code carried that definition, including the 20-acre limit tied to residential occupancy.

"Article VIII, section 1-b, of the Texas Constitution permits the legislature by general law to define 'residence homestead' for purposes of ad valorem tax exemptions. The definition is set forth in section 11.13(j) of the Tax Code..."
Source: https://www.texasattorneygeneral.gov/sites/default/files/opinion-files/opinion/1983/jm0040.pdf

Section 11.45 of the Tax Code set out the appraiser's duty to rule on each application individually, approving, modifying, or denying it as the law and facts warranted.

"The chief appraiser shall determine separately each applicant's right to an exemption. After considering the application and all relevant information, the chief appraiser shall, as the law and facts warrant..."
Source: https://www.texasattorneygeneral.gov/sites/default/files/opinion-files/opinion/1983/jm0040.pdf

Holding

"A chief appraiser is not given the discretion to establish a minimum or maximum amount of acreage as the amount of land receiving designation as a residence homestead for ad valorem tax purposes. The clear terms of sections 11.13 and 11.45 of the Tax Code require the chief appraiser to grant the designation to any amount of acreage not to exceed 20 acres so long as that land is used in the residential occupancy of the structure receiving residence homestead designation."
Source: https://www.texasattorneygeneral.gov/sites/default/files/opinion-files/opinion/1983/jm0040.pdf

Citations and references

Statutes discussed by JM-40:

• "section 11.13(j) of the Tax Code" Official PDF
• "section 11.45 of the Tax Code" Official PDF
• "Article VIII, section 1-b, of the Texas Constitution" Official PDF

Source

• Landing page: https://www.texasattorneygeneral.gov/opinions/jim-mattox/jm-0040
• Original PDF: https://www.texasattorneygeneral.gov/sites/default/files/opinion-files/opinion/1983/jm0040.pdf

Original opinion text

Best-effort transcription from a scanned PDF. Minor errors may remain. The linked PDF is authoritative.

The Attorney General of Texas

JIM MATTOX
Attorney General

June 16, 1983

Honorable Terral R. Smith
Chairman
Criminal Jurisprudence/State Affairs Committees
Texas House of Representatives
P. O. Box 2910
Austin, Texas 78769

Opinion No. JM-40

Re: Interpretation of section 11.13(j) of the Tax Code relating to the acreage of a residence homestead entitled to tax exemption

Dear Representative Smith:

You ask whether the chief appraiser may exercise discretion to limit the acreage of a residence homestead entitled to tax exemption to less than the 20 acres referred to in the statute. Article VIII, section 1-b, of the Texas Constitution permits the legislature by general law to define "residence homestead" for purposes of ad valorem tax exemptions. The definition is set forth in section 11.13(j) of the Tax Code and provides that:

For purposes of this section, 'residence homestead' means a structure (including a mobile home) or a separately secured and occupied portion of a structure (together with the land, not to exceed 20 acres, and improvements used in the residential occupancy of the structure, if the structure and the land and improvements have identical ownership) that:

(1) is owned by one or more individuals;

(2) is designed or adapted for human residence;

(3) is used as a residence; and

(4) is occupied as his principal residence by an owner who qualifies for the exemption. (Emphasis added).

You wish to know whether the underscored language permits the chief appraiser to accord homestead status to a parcel of less than 20 acres even though the landowner/taxpayer is actually residing on 20 acres or more. The answer is clearly "no." The clear terms of the code require the chief appraiser to grant ad valorem tax exemption designation to any amount of land not to exceed 20 acres so long as that land is used in the residential occupancy of the structure receiving residence homestead designation. He must refuse to grant such status to land which does not qualify in this way.

Section 11.45 of the Tax Code provides the following in pertinent part:

(a) The chief appraiser shall determine separately each applicant's right to an exemption. After considering the application and all relevant information, the chief appraiser shall, as the law and facts warrant:

(1) approve the application and allow the exemption;

(2) modify the exemption applied for and allow the exemption as modified;

(3) disapprove the application and request additional information from the applicant in support of the claim; or

(4) deny the application.

. . . .

(c) The chief appraiser shall determine the validity of each application for exemption filed with him before he submits the appraisal records for review and determination of protests as provided by Chapter 41 of this code: (Emphasis added).

The terms of the code clearly require the chief appraiser to determine separately each applicant's right to an exemption. At no place in the code is the chief appraiser given the discretion to establish a minimum or maximum amount of acreage as the amount of land receiving the designation. The chief appraiser must consider each application and determine the amount of acreage which is used in the residential occupancy of the structure receiving residence homestead designation, not to exceed 20 acres in amount, for each application.

SUMMARY

A chief appraiser is not given the discretion to establish a minimum or maximum amount of acreage as the amount of land receiving designation as a residence homestead for ad valorem tax purposes. The clear terms of sections 11.13 and 11.45 of the Tax Code require the chief appraiser to grant the designation to any amount of acreage not to exceed 20 acres so long as that land is used in the residential occupancy of the structure receiving residence homestead designation.

Very truly yours,

JIM MATTOX
Attorney General of Texas

TOM GREEN
First Assistant Attorney General

DAVID R. RICHARDS
Executive Assistant Attorney General

Prepared by Jim Moellinger
Assistant Attorney General

APPROVED:
OPINION COMMITTEE

Susan L. Garrison, Chairman
David Brooks
Rick Gilpin
Jim Moellinger
Nancy Sutton