PCAD perfected this appeal from that judgment.
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Because the parties stipulated that the appraised value of the three-acre tract if it qualified for the residence homestead exemption in addition to the existing open-space land valuation was $53,616, the trial court signed a judgment ordering a reduction in the appraised value of the three-acre tract to that amount. After a bench trial based on the stipulated facts, the trial court ruled for Francis and signed a judgment applying the residence homestead exemption to the three-acre tract so that it received the residence homestead exemption and was also valued for ad valorem tax purposes as open-space land for the years 20. 2 PCAD contends, it did not qualify to be appraised both as open-space land and as part of Francis s residence homestead.
Francis, which the parties stipulated was admissible. following: The parties stipulated to the in 20, Francis applied for the residence homestead exemption on the three-acre tract the PCAD chief appraiser and the Parker County Appraisal Review Board denied application of the residence homestead exemption to the three-acre tract for both 20 Francis s pleading challenged this denial for both years the value of the three-acre tract if, as Francis contends, it did qualify to be appraised as open-space land and as part of Francis s residence homestead and the value of the three-acre tract if, as 1 The parties provided the trial court with two sets of stipulated facts and the declaration of Appellee James D. Prior to 2010, Francis had applied for and was granted by Appellant Parker County Appraisal District (PCAD) a valuation of the three-acre tract as openspace land for purposes of ad valorem taxes. The properties are contiguous, forming one thirteen-acre tract of property. A home in which Francis lives is located on the one-acre tract. THE STIPULATED FACTS1 Francis owns three contiguous tracts of land in Parker County: a threeacre tract, a one-acre tract, and a nine-acre tract. Because we hold that based on the narrow issue presented by the stipulated facts before us the three-acre tract of real property at issue here qualifies for both the residence homestead exemption and the open-space land valuation, we will affirm the trial court s judgment.
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The primary issue we address is whether under the Texas Tax Code a tract of real property may qualify for the residence homestead exemption and the open-space land valuation at the same time. INTRODUCTION This is a property tax appeal from a judgment following a bench trial on stipulated facts. FRANCIS APPELLEE -FROM THE 415TH DISTRICT COURT OF PARKER COUNTY - OPINION -I. 02-13-00182-CV PARKER COUNTY APPRAISAL DISTRICT APPELLANT V. COURT OF APPEALS SECOND DISTRICT OF TEXAS FORT WORTH NO.
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