Hilltop Village, Incorporated, Petitioner v. Kerrville Independent School District, Respondent

Summary

The Texas Supreme Court affirmed the lower courts, holding that Hilltop Village, Inc. does not qualify for ad valorem tax exemption because it fails to meet the constitutional and statutory requirements of a "purely public charity"—specifically, it does not accept residents without regard to financial need and its property is not pledged in perpetuity to charitable relief. The Court reasoned that dedication and exclusive charitable use of the property are lacking despite the corporation's charitable charter. Justice Pope dissented, arguing that the home’s charitable purpose and partial charity to residents satisfy the exemption criteria.