Bill Furst v. Rod Rebholz

Summary

The court held that a property owner who resides in part of a residential structure is not entitled to a homestead tax exemption for a separately rented portion used exclusively as a tenant's residence. Because homestead eligibility depends on actual residential use, the property appraiser may apportion the property and remove the exemption and related assessment-cap benefit from the rented portion. The court quashed the district court's decision and remanded for further proceedings. No separate opinions were issued.