National Church Residences of Alief, TX v. Harris County Appraisal District
Dec 17, 2017OUTCOME: Reversed and Rendered in favor of Client
NCR owns an apartment complex providing federally-subsidized housing to low-income elderly persons. For tax years 2012 and 2013, NCR requested that it be exempt, as a charitable organization under Texa ... s Tax Code section 11.18(d)(13), from paying ad valorem taxes. NCR asserted that it was entitled to the exemption because it provided permanent housing and related support services to the elderly residents of its property without regard to the residents' ability to pay for the housing. HCAD denied the requested exemption on the basis that NCR was not providing housing without regard to the residents' ability to pay. NCR filed suit, seeking judicial review of the denial. After the parties filed cross-motions for summary judgment, the trial court granted HCAD's motion and denied that of NCR. On appeal, the 1st District agreed that NCR met its summary-judgment burden to show that it was entitled to a property-tax exemption for 2012 and 2013, and thus reversed and rendered judgment, granting NCR's motion.
