Texas Student Housing Authority v. Brazos County Appraisal District and Appraisal Review Board for Brazos County Appraisal District

Summary

The Supreme Court of Texas held that property owned by the Texas Student Housing Authority was exempt from taxation under Texas Education Code section 53.46. The court concluded that the exemption was unconditional and was not forfeited because the facility housed non-college students attending university-sponsored summer programs. The court reversed the court of appeals insofar as it denied the exemption and rendered judgment for the housing authority.

Holdings

1. Education Code section 53.46 unconditionally exempts property owned by a properly constituted higher education facility authority; housing non-college students attending university-sponsored summer camps did not forfeit TSHA's tax-exempt status.
2. The court did not reach TSHA's alternative argument that the property was exempt under Tax Code section 11.11 because TSHA established exemption under Education Code section 53.46.

Questions Presented

1. Whether Education Code section 53.46 conditionally limits a higher education facility authority's property-tax exemption to property used exclusively by students, faculty, and staff, such that housing participants in university-sponsored summer programs forfeits the exemption.
2. Whether the Supreme Court of Texas needed to decide TSHA's alternative claim for exemption under Tax Code section 11.11.

Disposition

reversed