TRQ Captain's Landing L.P. v. Galveston Central Appraisal District

OPINION

EVELYN V. KEYES, Justice.

Appellants, TRQ Captain’s Landing, L.P. (“TRQ”) and American Housing Foundation (“AHF”), appeal from an order granting summary judgment in favor of appellee, Galveston Central Appraisal District (“Appraisal District”). As a result of the summary judgment entered against them, appellants were unable to claim an exemption from ad valorem taxes1 they sought for 2003 pursuant to section 11.182(b) of the Texas Tax Code. See TEX. TAX CODE ANN. § 11.182(b) (Vernon 2001). In two issues on appeal, appellants contend that they were improperly denied the exemption because…