Opinion No.

Honorable Roy Blake Chairman Senate Committee on Administration State Capitol Building, G-27-J Austin, Texas 78711

Re: Whether residences owned by the Texas Department of Corrections and used by its employees are taxable

Dear Senator Blake:

You have inquired about the tax status of certain property held by the Texas Department of Corrections. You state that the department owns a number of housing facilities which are serving as private residences of the department's employees. You ask whether such use is a `private use' such that this property is taxable under the Texas Constitution and the…