Texas 2009 - 81st Regular

Texas House Bill HB1172 Compare Versions

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

Old	New	Differences
1	1	81R5394 JD-D
2	2	By: Martinez H.B. No. 1172
3	3
4	4
5	5	A BILL TO BE ENTITLED
6	6	AN ACT
7	7	relating to an exemption from ad valorem taxation of the residence
8	8	homesteads of certain partially disabled veterans.
9	9	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
10	10	SECTION 1. Section 11.13, Tax Code, is amended by adding
11	11	Subsection (t) to read as follows:
12	12	(t) For purposes of this subsection, "disability rating"
13	13	and "disabled veteran" have the meanings assigned by Section 11.22.
14	14	A disabled veteran who has a disability rating of less than 100
15	15	percent is entitled to an exemption from taxation of a percentage of
16	16	the appraised value of the disabled veteran's residence homestead
17	17	equal to the disabled veteran's disability rating.
18	18	SECTION 2. Section 403.302(d), Government Code, is amended
19	19	to read as follows:
20	20	(d) For the purposes of this section, "taxable value" means
21	21	the market value of all taxable property less:
22	22	(1) the total dollar amount of any residence homestead
23	23	exemptions lawfully granted under Section 11.13(b), [or] (c), or
24	24	(t), Tax Code, in the year that is the subject of the study for each
25	25	school district;
26	26	(2) one-half of the total dollar amount of any
27	27	residence homestead exemptions granted under Section 11.13(n), Tax
28	28	Code, in the year that is the subject of the study for each school
29	29	district;
30	30	(3) the total dollar amount of any exemptions granted
31	31	before May 31, 1993, within a reinvestment zone under agreements
32	32	authorized by Chapter 312, Tax Code;
33	33	(4) subject to Subsection (e), the total dollar amount
34	34	of any captured appraised value of property that:
35	35	(A) is within a reinvestment zone created on or
36	36	before May 31, 1999, or is proposed to be included within the
37	37	boundaries of a reinvestment zone as the boundaries of the zone and
38	38	the proposed portion of tax increment paid into the tax increment
39	39	fund by a school district are described in a written notification
40	40	provided by the municipality or the board of directors of the zone
41	41	to the governing bodies of the other taxing units in the manner
42	42	provided by Section 311.003(e), Tax Code, before May 31, 1999, and
43	43	within the boundaries of the zone as those boundaries existed on
44	44	September 1, 1999, including subsequent improvements to the
45	45	property regardless of when made;
46	46	(B) generates taxes paid into a tax increment
47	47	fund created under Chapter 311, Tax Code, under a reinvestment zone
48	48	financing plan approved under Section 311.011(d), Tax Code, on or
49	49	before September 1, 1999; and
50	50	(C) is eligible for tax increment financing under
51	51	Chapter 311, Tax Code;
52	52	(5) for a school district for which a deduction from
53	53	taxable value is made under Subdivision (4), an amount equal to the
54	54	taxable value required to generate revenue when taxed at the school
55	55	district's current tax rate in an amount that, when added to the
56	56	taxes of the district paid into a tax increment fund as described by
57	57	Subdivision (4)(B), is equal to the total amount of taxes the
58	58	district would have paid into the tax increment fund if the district
59	59	levied taxes at the rate the district levied in 2005;
60	60	(6) the total dollar amount of any captured appraised
61	61	value of property that:
62	62	(A) is within a reinvestment zone:
63	63	(i) created on or before December 31, 2008,
64	64	by a municipality with a population of less than 18,000; and
65	65	(ii) the project plan for which includes
66	66	the alteration, remodeling, repair, or reconstruction of a
67	67	structure that is included on the National Register of Historic
68	68	Places and requires that a portion of the tax increment of the zone
69	69	be used for the improvement or construction of related facilities
70	70	or for affordable housing;
71	71	(B) generates school district taxes that are paid
72	72	into a tax increment fund created under Chapter 311, Tax Code; and
73	73	(C) is eligible for tax increment financing under
74	74	Chapter 311, Tax Code;
75	75	(7) the total dollar amount of any exemptions granted
76	76	under Section 11.251 or 11.253, Tax Code;
77	77	(8) the difference between the comptroller's estimate
78	78	of the market value and the productivity value of land that
79	79	qualifies for appraisal on the basis of its productive capacity,
80	80	except that the productivity value estimated by the comptroller may
81	81	not exceed the fair market value of the land;
82	82	(9) the portion of the appraised value of residence
83	83	homesteads of individuals who receive a tax limitation under
84	84	Section 11.26, Tax Code, on which school district taxes are not
85	85	imposed in the year that is the subject of the study, calculated as
86	86	if the residence homesteads were appraised at the full value
87	87	required by law;
88	88	(10) a portion of the market value of property not
89	89	otherwise fully taxable by the district at market value because of:
90	90	(A) action required by statute or the
91	91	constitution of this state that, if the tax rate adopted by the
92	92	district is applied to it, produces an amount equal to the
93	93	difference between the tax that the district would have imposed on
94	94	the property if the property were fully taxable at market value and
95	95	the tax that the district is actually authorized to impose on the
96	96	property, if this subsection does not otherwise require that
97	97	portion to be deducted; or
98	98	(B) action taken by the district under Subchapter
99	99	B or C, Chapter 313, Tax Code;
100	100	(11) the market value of all tangible personal
101	101	property, other than manufactured homes, owned by a family or
102	102	individual and not held or used for the production of income;
103	103	(12) the appraised value of property the collection of
104	104	delinquent taxes on which is deferred under Section 33.06, Tax
105	105	Code;
106	106	(13) the portion of the appraised value of property
107	107	the collection of delinquent taxes on which is deferred under
108	108	Section 33.065, Tax Code; and
109	109	(14) the amount by which the market value of a
110	110	residence homestead to which Section 23.23, Tax Code, applies
111	111	exceeds the appraised value of that property as calculated under
112	112	that section.
113	113	SECTION 3. This Act applies only to ad valorem taxes imposed
114	114	for a tax year beginning on or after the effective date of this Act.
115	115	SECTION 4. This Act takes effect January 1, 2010, but only
116	116	if the constitutional amendment proposed by the 81st Legislature,
117	117	Regular Session, 2009, authorizing the legislature to exempt a
118	118	percentage of the market value of the residence homesteads of
119	119	certain partially disabled veterans from ad valorem taxation is
120	120	approved by the voters. If that amendment is not approved by the
121	121	voters, this Act has no effect.