Opinion No.

The Honorable Mark Homer Chair, Committee on Culture, Recreationand Tourism Texas House of Representatives Post Office Box 2910 Austin, Texas 78768-2910

Re: Whether multiple contiguous lots may be claimed as part of a homestead exemption under section 11.130) of the Tax Code (RQ-0808-GA)

Dear Representative Homer:

You ask whether multiple contiguous lots may be claimed as part of a homestead exemption under section 11.13 (j) of the Tax Code.1

As background, you tell us that an individual purchased a homestead in 1979 and that he subsequently purchased several lots contiguous to that homestead.…