Legal Question in Wills and Trusts in Texas

In general, in Texas the possessory holder of the land owes a duty to prevent "waste" to the property.

The Duty to not "Waste" is a legal concept and generally it means that possessory owner (in this case the surviving spouse with survivorship rights) do no act or failure to act in a way that decreases the value of the property.

For example, the possessory owner may not tear down a structure on the property (unless doing so would increase or maintain the value of the property). Another example, the possessory owner must maintain the house (if there is a leak in the roof, s/he must fix it).

On that same line, the possessory owner owes a duty to pay all taxes on the land because failure to pay the taxes would result in waste since failure to pay taxes would result in a tax lien and/or tax sale).

A possessory owner is also entitled to income from the land. If the land is a working farm (and the entire farm is within the homestead) then current income from the farm is due to the possessory owner. The same would be true with active oil/gas wells on the property.

The exception to requiring the possessory owner to pay the taxes and pay to prevent waste is a possessory owner owes not due to pay out-of-pocket to prevent waste. Thus if the land has no income value a court would probably not force the possessory owner to spend money out of pocket to prevent waste (by paying taxes).

This answer is just a general discussion of the question presented. I had to assume that your assessment of the legal status of the actors is correct. For a more in-depth review of your situation you should consult with an attorney.

Sargeant v. Sargeant has held that spouse has responsibility for taxes and upkeep during life estate.