81R3888 JD-F
By: McReynolds H.B. No. 1155
A BILL TO BE ENTITLED
AN ACT
relating to the ad valorem taxation of the residence homestead of a
disabled veteran or the surviving spouse of a disabled veteran.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Section 11.22, Tax Code, is amended by adding
Subsections (i) and (j) to read as follows:
(i) A disabled veteran or surviving spouse who has
previously qualified a parcel of real property for a residence
homestead exemption provided by Section 11.13 and for an exemption
provided by this section may transfer the exemption provided by
this section to a different parcel of real property if the person:
(1) qualifies that parcel as the person's residence
homestead;
(2) applies to the chief appraiser of the appraisal
district in which the new residence homestead is located for an
exemption applicable to the new residence homestead under Section
11.13 and for an exemption applicable to the new residence
homestead provided by this section; and
(3) requests that the exemption provided by this
section applicable to the former residence homestead be transferred
to the new residence homestead.
(j) An exemption provided by this section that is
transferred under Subsection (i) applies to the new residence
homestead as of the date the new residence homestead qualifies for
the exemption under Section 11.13, and the exemption provided by
this section applicable to the former residence homestead
terminates on that date. If the former residence homestead was
located in another appraisal district, the chief appraiser of the
appraisal district in which the new residence homestead is located
shall notify the chief appraiser of the appraisal district in which
the former residence homestead was located that the disabled
veteran or surviving spouse has qualified a new residence homestead
for an exemption under this section and the date on which the new
residence homestead was qualified, and the chief appraiser of the
other appraisal district shall cancel the exemption provided by
this section applicable to the former residence homestead as of the
date that the disabled veteran or surviving spouse qualified the
new residence homestead for an exemption under this section.
SECTION 2. Section 11.42, Tax Code, is amended by amending
Subsection (a) and adding Subsection (c-1) to read as follows:
(a) Except as provided by Subsections (b), [and] (c), and
(c-1) and by Sections 11.421, 11.422, 11.434, 11.435, and 11.436,
eligibility for and amount of an exemption authorized by this
chapter for any tax year are determined by a claimant's
qualifications on January 1. A person who does not qualify for an
exemption on January 1 of any year may not receive the exemption
that year.
(c-1) An exemption provided by Section 11.22 that is
transferred to a parcel of real property under Sections 11.22(i)
and (j) is effective as of January 1 of the tax year in which the
property owner qualifies the property for an exemption under
Section 11.13 and applies to the entire tax year.
SECTION 3. Chapter 26, Tax Code, is amended by adding
Sections 26.114 and 26.115 to read as follows:
Sec. 26.114. PRORATING TAXES: TERMINATION OF RESIDENCE
HOMESTEAD AND DISABLED VETERAN EXEMPTIONS. (a) In this section,
"disabled veteran" and "surviving spouse" have the meanings
assigned by Section 11.22.
(b) This section applies only in connection with the former
residence homestead of a disabled veteran or surviving spouse who,
under Sections 11.22(i) and (j), has transferred an exemption
provided by Section 11.22 applicable to the person's former
residence homestead to a different residence homestead.
(c) If the appraisal roll shows that the exemption provided
by Section 11.22 applicable to the former residence homestead on
January 1 of a year terminated during the year and if the disabled
veteran or surviving spouse transfers that exemption to a different
property during the same year, the tax due against the former
residence homestead is calculated by:
(1) subtracting:
(A) the amount of the taxes that otherwise would
be imposed on the former residence homestead for the entire year had
the exemption under Section 11.22 for which the property qualified
been applicable to the former residence homestead for the entire
year; from
(B) the amount of the taxes that otherwise would
be imposed on the former residence homestead for the entire year had
the property not qualified for that exemption during the year;
(2) multiplying the remainder determined under
Subdivision (1) by a fraction, the denominator of which is 365 and
the numerator of which is the number of days that elapsed after the
date the exemption under Section 11.22 for which the property
qualified terminated; and
(3) adding the product determined under Subdivision
(2) and the amount described by Subdivision (1)(A).
(d) Section 26.10 does not apply to a property for which the
tax due is calculated under this section.
Sec. 26.115. CALCULATION OF TAXES ON RESIDENCE HOMESTEAD OF
DISABLED VETERAN OR SURVIVING SPOUSE. (a) In this section,
"disabled veteran" and "surviving spouse" have the meanings
assigned by Section 11.22.
(b) If at any time during a tax year a disabled veteran or
surviving spouse under Sections 11.22(i) and (j) transfers an
exemption provided by Section 11.22 to a different residence
homestead, the amount of the tax due on that property for the tax
year is calculated as if the person qualified for that exemption on
January 1 and continued to qualify for that exemption for the
remainder of the tax year.
(c) If a disabled veteran or surviving spouse under Sections
11.22(i) and (j) transfers an exemption provided by Section 11.22
after the amount of the tax due on the property is calculated and
the effect of the transfer is to reduce the amount of the tax due on
the property, the assessor for each taxing unit shall recalculate
the amount of the tax due on the property and correct the tax roll.
If the tax bill has been mailed and the tax on the property has not
been paid, the assessor shall mail a corrected tax bill to the
person in whose name the property is listed on the tax roll or to the
person's authorized agent. If the tax on the property has been
paid, the tax collector for the taxing unit shall refund to the
person who paid the tax the amount by which the payment exceeded the
tax due.
(d) Section 26.112 does not apply to a property for which
the tax due is calculated under this section.
SECTION 4. This Act applies only to ad valorem taxes imposed
for a tax year that begins on or after the effective date of this
Act.
SECTION 5. This Act takes effect January 1, 2010.