Second Court of Appeals

Summaries of Civil Opinions and Published Criminal Opinions Issued - Week of July 2, 2018.

NOTE: Summaries are prepared by the court's staff attorneys and law clerks for public information only and reflect his or her interpretation alone of the facts and legal issues. The summaries are not part of the court's opinion in the case and should not be cited to, quoted, or relied upon as the opinion of the court.

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Denton Cent. Appraisal Dist. v. Gladden, No. 02-17-00400-CV (July 5, 2018) (Walker, J., joined by Kerr, J.; and Rebecca Simmons, J. (Sitting by Assignment)).

Held:  We hold that sections 11.13 and 23.23(c) of the tax code are construed together as in pari materia, and giving the words of both sections their plain meaning, a property must first qualify for a section 11.13 residence homestead exemption—determined on January 1 of each tax year—as a condition precedent to the section 23.23 10% homestead cap taking effect as to a residence homestead on January 1 of the tax year following the first tax year the owner qualifies the property for an exemption under section 11.13.  Applying this holding to the present facts, we hold that the first tax year that Gladden could qualify the Property for the Homestead Exemption was the 2013 tax year because January 1, 2013, was the first date that the Property could qualify for the Homestead Exemption as to Gladden, and as such, 2014 was the first tax year that the 10% Homestead Cap could be applied to the Property.  Thus, we reverse the trial court’s summary judgment for Gladden on his declaratory judgment action and we render a declaratory judgment that the 10% Homestead Cap applies to the Property beginning in the 2014 tax year.