taxesProperty Tax Assistance

2020 Court Decisions and AG Opinions

Listed below are 2020 decisions and opinions concerning various property tax issues. The list does not include all opinions and decisions concerning property tax. The summaries are provided by the Comptroller's office as a public service intended solely as an informational resource. The summaries are not intended as substitutes for or interpretations of the opinions and decisions summarized and should not be relied upon as such. The information provided neither constitutes nor serves as a substitute for legal advice. Questions regarding the meaning or interpretation of any information included or referenced herein should, as appropriate or necessary, be directed to an attorney or other appropriate counsel.

Attorney General Opinions

Opinion No. KP-0283

Opinion No. KP-0283 (PDF)
(Jan. 2, 2020)

Re: Authority of the Guadalupe-Blanco River Authority to impose fees or to by election establish a taxing district to fund the replacement, operation, and maintenance of dams(RQ-0310-KP) (PDF)

The Attorney General set forth the following conclusion in his summary:

The Guadalupe-Blanco River Authority may establish and impose a fee on property owners whose land abuts the water resources controlled by the Authority for the unique services those landowners receive from the Authority, as long as the fee does not amount to a tax on those property owners.

The Authority's enabling legislation prohibits it from levying or collecting a tax. Thus, the Authority itself may not establish a taxing district to repair and maintain the dams. However, property owners may, with the requisite approval, establish a water control improvement district with taxing authority to raise revenue to fund repair of the dams. The district may contract with the Authority to perform repairs, and it may pay for the repairs using tax proceeds, provided the district imposes controls to ensure the funds are used for a public purpose of the district.

Opinion No. KP-0287

Opinion No. KP-0287 (PDF)
(Jan. 21, 2020)

Re: Voting entitlement of a taxing unit in the election of an appraisal district’s board of directors under Tax Code Section 6.03(d) (RQ-0299-KP) (PDF)

The Attorney General set forth the following conclusion in his summary:

Tax Code section 6.031 authorizes a change to the voting entitlement of taxing units in the appointment of an appraisal district's board of directors. Under the transition provisions of House Bill 1010 from 2007, a court would likely conclude that House Bill 1010 invalidated any previously adopted alternative method for determining that voting entitlement.

The voting entitlement for the appointment of appraisal district directors should be determined by Tax Code Section 6.03(d), absent action taken under Tax Code Section 6.031 to change that method subsequent to House Bill 1010.