Texas 2009 - 81st Regular

Texas House Bill HB1155 Compare Versions

Only one version of the bill is available at this time.

Old	New	Differences
1	1	81R3888 JD-F
2	2	By: McReynolds H.B. No. 1155
3	3
4	4
5	5	A BILL TO BE ENTITLED
6	6	AN ACT
7	7	relating to the ad valorem taxation of the residence homestead of a
8	8	disabled veteran or the surviving spouse of a disabled veteran.
9	9	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
10	10	SECTION 1. Section 11.22, Tax Code, is amended by adding
11	11	Subsections (i) and (j) to read as follows:
12	12	(i) A disabled veteran or surviving spouse who has
13	13	previously qualified a parcel of real property for a residence
14	14	homestead exemption provided by Section 11.13 and for an exemption
15	15	provided by this section may transfer the exemption provided by
16	16	this section to a different parcel of real property if the person:
17	17	(1) qualifies that parcel as the person's residence
18	18	homestead;
19	19	(2) applies to the chief appraiser of the appraisal
20	20	district in which the new residence homestead is located for an
21	21	exemption applicable to the new residence homestead under Section
22	22	11.13 and for an exemption applicable to the new residence
23	23	homestead provided by this section; and
24	24	(3) requests that the exemption provided by this
25	25	section applicable to the former residence homestead be transferred
26	26	to the new residence homestead.
27	27	(j) An exemption provided by this section that is
28	28	transferred under Subsection (i) applies to the new residence
29	29	homestead as of the date the new residence homestead qualifies for
30	30	the exemption under Section 11.13, and the exemption provided by
31	31	this section applicable to the former residence homestead
32	32	terminates on that date. If the former residence homestead was
33	33	located in another appraisal district, the chief appraiser of the
34	34	appraisal district in which the new residence homestead is located
35	35	shall notify the chief appraiser of the appraisal district in which
36	36	the former residence homestead was located that the disabled
37	37	veteran or surviving spouse has qualified a new residence homestead
38	38	for an exemption under this section and the date on which the new
39	39	residence homestead was qualified, and the chief appraiser of the
40	40	other appraisal district shall cancel the exemption provided by
41	41	this section applicable to the former residence homestead as of the
42	42	date that the disabled veteran or surviving spouse qualified the
43	43	new residence homestead for an exemption under this section.
44	44	SECTION 2. Section 11.42, Tax Code, is amended by amending
45	45	Subsection (a) and adding Subsection (c-1) to read as follows:
46	46	(a) Except as provided by Subsections (b), [and] (c), and
47	47	(c-1) and by Sections 11.421, 11.422, 11.434, 11.435, and 11.436,
48	48	eligibility for and amount of an exemption authorized by this
49	49	chapter for any tax year are determined by a claimant's
50	50	qualifications on January 1. A person who does not qualify for an
51	51	exemption on January 1 of any year may not receive the exemption
52	52	that year.
53	53	(c-1) An exemption provided by Section 11.22 that is
54	54	transferred to a parcel of real property under Sections 11.22(i)
55	55	and (j) is effective as of January 1 of the tax year in which the
56	56	property owner qualifies the property for an exemption under
57	57	Section 11.13 and applies to the entire tax year.
58	58	SECTION 3. Chapter 26, Tax Code, is amended by adding
59	59	Sections 26.114 and 26.115 to read as follows:
60	60	Sec. 26.114. PRORATING TAXES: TERMINATION OF RESIDENCE
61	61	HOMESTEAD AND DISABLED VETERAN EXEMPTIONS. (a) In this section,
62	62	"disabled veteran" and "surviving spouse" have the meanings
63	63	assigned by Section 11.22.
64	64	(b) This section applies only in connection with the former
65	65	residence homestead of a disabled veteran or surviving spouse who,
66	66	under Sections 11.22(i) and (j), has transferred an exemption
67	67	provided by Section 11.22 applicable to the person's former
68	68	residence homestead to a different residence homestead.
69	69	(c) If the appraisal roll shows that the exemption provided
70	70	by Section 11.22 applicable to the former residence homestead on
71	71	January 1 of a year terminated during the year and if the disabled
72	72	veteran or surviving spouse transfers that exemption to a different
73	73	property during the same year, the tax due against the former
74	74	residence homestead is calculated by:
75	75	(1) subtracting:
76	76	(A) the amount of the taxes that otherwise would
77	77	be imposed on the former residence homestead for the entire year had
78	78	the exemption under Section 11.22 for which the property qualified
79	79	been applicable to the former residence homestead for the entire
80	80	year; from
81	81	(B) the amount of the taxes that otherwise would
82	82	be imposed on the former residence homestead for the entire year had
83	83	the property not qualified for that exemption during the year;
84	84	(2) multiplying the remainder determined under
85	85	Subdivision (1) by a fraction, the denominator of which is 365 and
86	86	the numerator of which is the number of days that elapsed after the
87	87	date the exemption under Section 11.22 for which the property
88	88	qualified terminated; and
89	89	(3) adding the product determined under Subdivision
90	90	(2) and the amount described by Subdivision (1)(A).
91	91	(d) Section 26.10 does not apply to a property for which the
92	92	tax due is calculated under this section.
93	93	Sec. 26.115. CALCULATION OF TAXES ON RESIDENCE HOMESTEAD OF
94	94	DISABLED VETERAN OR SURVIVING SPOUSE. (a) In this section,
95	95	"disabled veteran" and "surviving spouse" have the meanings
96	96	assigned by Section 11.22.
97	97	(b) If at any time during a tax year a disabled veteran or
98	98	surviving spouse under Sections 11.22(i) and (j) transfers an
99	99	exemption provided by Section 11.22 to a different residence
100	100	homestead, the amount of the tax due on that property for the tax
101	101	year is calculated as if the person qualified for that exemption on
102	102	January 1 and continued to qualify for that exemption for the
103	103	remainder of the tax year.
104	104	(c) If a disabled veteran or surviving spouse under Sections
105	105	11.22(i) and (j) transfers an exemption provided by Section 11.22
106	106	after the amount of the tax due on the property is calculated and
107	107	the effect of the transfer is to reduce the amount of the tax due on
108	108	the property, the assessor for each taxing unit shall recalculate
109	109	the amount of the tax due on the property and correct the tax roll.
110	110	If the tax bill has been mailed and the tax on the property has not
111	111	been paid, the assessor shall mail a corrected tax bill to the
112	112	person in whose name the property is listed on the tax roll or to the
113	113	person's authorized agent. If the tax on the property has been
114	114	paid, the tax collector for the taxing unit shall refund to the
115	115	person who paid the tax the amount by which the payment exceeded the
116	116	tax due.
117	117	(d) Section 26.112 does not apply to a property for which
118	118	the tax due is calculated under this section.
119	119	SECTION 4. This Act applies only to ad valorem taxes imposed
120	120	for a tax year that begins on or after the effective date of this
121	121	Act.
122	122	SECTION 5. This Act takes effect January 1, 2010.