Tex. Student Housing Auth. v. Brazos County Appraisal Dist. (Opinion)Annotate this Case
The Texas Student Housing Authority (TSHA) had title to the Cambridge at College Station, a student-residential facility near two college campuses. In the summers of 2005 to 2008, TSHA provided lodging at the Cambridge to non-college students attending university-sponsored instructional programs. The Brazos County Appraisal District (BCAD) voided TSHA’s property-tax-exempt status for the years 2005 to 2008 and assessed millions of dollars of back taxes. The trial court affirmed, concluding that TSHA forfeited the exemption once the Cambridge hosted people who were not students, faculty or staff members of an institution of higher learning. The court of appeals affirmed. The Supreme Court reversed, holding that TSHA did not forfeit its exemption under Tex. Educ. Code Ann. 53.46 by housing summer program participants at the Cambridge because the statute imposes no conditions but rather declares the property-tax exemption in absolute terms.