Which of the following is NOT a requirement for an exemption on a single-family residence?

In Texas, to qualify for an exemption on a single-family residence, certain criteria typically must be met. One of these requirements is that for many exemptions, the owner does in fact need to be at least 65 years old. This specific requirement applies to various senior citizen exemptions, including the school district tax exemption for homeowners who are aged 65 or older.

On the other hand, the other requirements listed serve as essential conditions for receiving a property tax exemption. The homestead designation is crucial as it identifies the property as the owner's primary residence, which allows for various exemptions. Moreover, the requirement that the owner must be a resident of Texas helps ensure that those receiving a homestead exemption are part of the community and contributing to the state. Lastly, owner occupancy is critical since exemptions like the homestead exemption are aimed particularly at properties where the owner resides.

These criteria collectively help distinguish which properties are eligible for exemption, and understanding these requirements is key to navigating property tax laws in Texas.