Texas Student Housing Authority appeals the trial court's judgment in favor of Brazos Central Appraisal District and its Appraisal Review Board in which the trial court denied TSHA tax exempt status on certain real and business personal property for the years 2005 through 2008. With respect to the summer 2005 housing and boarding of students who attended a 4-H Roundup and Joint Admission Medical Program events, TSHA should have continued to enjoy a previously granted tax exemption. Beginning in the summer of 2006, when TSHA began to provide housing to hockey camp attendees, such use fell outside Texas Education Code §53.46's exclusivity requirement, as did the property's subsequent use by a cheer camp. No other argued exemptions apply. The trial court's judgment is affirmed in part and reversed and rendered in part.
Texas Student Housing Authority v. Brazos County Appraisal District
Tex. App. Dist. 7
July 9, 2013