Supreme Court
Bexar Appraisal Dist., v. Johnson
- Case number: 22-0485
- Legal category: Taxes
- Subtype: Property Tax
- Set for oral argument: January 11, 2024
Case Summary
The issue is whether each spouse of a married couple may claim a separate “residence homestead” for tax-exemption purposes.
Yvondia Johnson and her husband, Gregory, are each 100% disabled U.S. Air Force veterans. The Bexar Appraisal District granted the couple a disabled veteran “residence homestead” tax exemption for their San Antonio residence. The Johnsons later separated, and Yvondia began living at a residence in Converse that the couple also owned.
Yvondia applied for her own exemption for the Converse residence, which the District denied. After exhausting her administrative remedies, Yvondia filed suit, but the trial court granted the District’s motion for summary judgment. The court of appeals reversed and rendered judgment for Yvondia, reasoning that under the plain language of the statute, she satisfied the exemption’s requirements.
The District petitioned the Supreme Court for review, arguing that a married couple cannot have two residence homesteads. The Court granted the District’s petition.
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