Brazos Student Council Case Study
TEXAS STUDENT HOUSING AUTHORITY, PETITIONER, v. BRAZOS COUNTY APPRAISAL DISTRICT AND APPRAISAL REVIEW BOARD FOR BRAZOS COUNTY APPRAISAL DISTRICT, RESPONDENTS
NO. 13-0593
SUPREME COURT OF TEXAS
Facts
This was the third case in a series of legal disputes between the Texas Student Housing Authority (TSHA) and the Brazos County Appraisals District (BCAD) surrounding the fair use of THSA’s tax exempt status while hosting non-college students on Texas A&M’s Cambridge at College Station dormitory-like student housing facility during the summer semesters between 2005-2008.
Between the years of 2005 and 2008, the THSA-owned property, Cambridge at College Station, hosted a Texas A&M University sponsored, instructional program for non-college students.
In response to these events, the BCAD voided the THSA’s tax exempt privileges for …show more content…
After that ruling both parties filed an appeal which was the basis for this case.
Issue(s)
The presiding Justice, Don Willett summarized the issue of this case quite simply by asking the singular question, "Did TSHA establish its tax-exempt status as a matter of law?"
Holding(s)
Question: Did TSHA establish its tax-exempt status as a matter of law?
Answer: Yes
Reasoning/Analysis of the Court
The court focused on examining the existing statutes which established the tax-exempt status of THSA more than its actual use of the housing facility which caused BCAD to cry foul.
Justification was provided by the review of various Texas Educ. Codes including 53.46, which states "Property owned by Texas or a political subdivision of Texas is exempt from taxation if the property is used for public purposes." Moreover, code 53.46 establishes higher education facility authorities are exempt from taxation based on their existence rather than how the owner uses that
NO. 13-0593
SUPREME COURT OF TEXAS
Facts
This was the third case in a series of legal disputes between the Texas Student Housing Authority (TSHA) and the Brazos County Appraisals District (BCAD) surrounding the fair use of THSA’s tax exempt status while hosting non-college students on Texas A&M’s Cambridge at College Station dormitory-like student housing facility during the summer semesters between 2005-2008.
Between the years of 2005 and 2008, the THSA-owned property, Cambridge at College Station, hosted a Texas A&M University sponsored, instructional program for non-college students.
In response to these events, the BCAD voided the THSA’s tax exempt privileges for …show more content…
After that ruling both parties filed an appeal which was the basis for this case.
Issue(s)
The presiding Justice, Don Willett summarized the issue of this case quite simply by asking the singular question, "Did TSHA establish its tax-exempt status as a matter of law?"
Holding(s)
Question: Did TSHA establish its tax-exempt status as a matter of law?
Answer: Yes
Reasoning/Analysis of the Court
The court focused on examining the existing statutes which established the tax-exempt status of THSA more than its actual use of the housing facility which caused BCAD to cry foul.
Justification was provided by the review of various Texas Educ. Codes including 53.46, which states "Property owned by Texas or a political subdivision of Texas is exempt from taxation if the property is used for public purposes." Moreover, code 53.46 establishes higher education facility authorities are exempt from taxation based on their existence rather than how the owner uses that