Disabled Air Force veteran obtains victory in Texas Supreme Court

Client(s) Johnson, Yvondia

Jones Day represented Ms. Yvondia Johnson in an appeal brought by the Bexar County Appraisal District to the Supreme Court of Texas. Ms. Johnson served in the United States Air Force and suffered service-related injuries that rendered her 100% disabled. As such, she is entitled to a residence homestead tax exemption on her principal residence. The Appraisal District denied her exemption, however, because her husband—whom she is separated from but who also is a 100% disabled veteran—claimed the same exemption on his principal residence in a different city. The San Antonio Court of Appeals reversed the trial court’s decision in favor of the District, and the Texas Supreme Court affirmed. The Court agreed with our interpretation of the Texas Tax Code—that is, the Tax Code bestows the exemption on each individual 100% disabled veteran who meets the statutory requirements without regard to whether the veteran’s spouse also claims the exemption on a separate residence homestead.

Bexar Appraisal District v. Yvondia Johnson, No. 22-0485 (Tex.)