Texas 2009 - 81st Regular

Texas House Bill HB1292 Compare Versions

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

Old	New	Differences
1	1	81R1574 JE-D
2	2	By: Eiland H.B. No. 1292
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 total
8	8	appraised value of the residence homestead of a member of a reserve
9	9	component of the United States armed forces who is serving on active
10	10	duty during a war or national emergency.
11	11	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
12	12	SECTION 1. Section 11.13, Tax Code, is amended by adding
13	13	Subsection (s) to read as follows:
14	14	(s) In addition to any other exemptions provided by this
15	15	section, an individual is entitled to an exemption from taxation by
16	16	a taxing unit of the total appraised value of the individual's
17	17	residence homestead if:
18	18	(1) the individual:
19	19	(A) is a member of a reserve component of the
20	20	United States armed forces, including the National Guard;
21	21	(B) is deployed or stationed on active duty
22	22	during a war or national emergency declared in accordance with
23	23	federal law for any part of the tax year at a location that is at
24	24	least 60 miles from the individual's residence homestead; and
25	25	(C) has been continuously deployed or stationed
26	26	on active duty during a war or national emergency declared in
27	27	accordance with federal law for at least the preceding six months,
28	28	disregarding temporary periods of leave or other absence, at one or
29	29	more locations each of which is at least 60 miles from the
30	30	individual's residence homestead; and
31	31	(2) the exemption is adopted either:
32	32	(A) by the governing body of the taxing unit; or
33	33	(B) by a favorable vote of a majority of the
34	34	qualified voters of the taxing unit at an election called by the
35	35	governing body of a taxing unit, and the governing body shall call
36	36	the election on the petition of at least 20 percent of the number of
37	37	qualified voters who voted in the preceding election of the taxing
38	38	unit.
39	39	SECTION 2. Section 11.42, Tax Code, is amended by adding
40	40	Subsection (e) to read as follows:
41	41	(e) A person who qualifies for an exemption under Section
42	42	11.13(s) after January 1 of a tax year may receive the exemption for
43	43	the applicable portion of that tax year immediately on
44	44	qualification for the exemption.
45	45	SECTION 3. Section 11.43, Tax Code, is amended by adding
46	46	Subsection (c-1) to read as follows:
47	47	(c-1) To receive an exemption authorized by Section
48	48	11.13(s), a person must submit an application for the exemption
49	49	even if the person already receives another exemption under Section
50	50	11.13. The application required by this subsection must include an
51	51	affidavit and a copy of official documents evidencing the person's
52	52	active duty status. The chief appraiser may require a person
53	53	allowed an exemption authorized under Section 11.13(s) in a prior
54	54	year to file a new affidavit to confirm the person's current
55	55	qualification for the exemption by delivering not later than April
56	56	1 a written notice that the affidavit is required, accompanied by an
57	57	affidavit form, to the person. An affidavit required by this
58	58	subsection must be in substantially the following form:
59	59	"I, __________, do hereby solemnly swear or affirm that I am a
60	60	member of a reserve component of the United States armed forces,
61	61	including the National Guard, serving on active duty during a war or
62	62	national emergency declared in accordance with federal law, with
63	63	the period of duty beginning on _______.
64	64	Subscribed to and sworn before me this _______ day of
65	65	_______, _______.
66	66	SEAL _______________________
67	67	Notary Public in and for
68	68	________ County, Texas"
69	69	SECTION 4. Section 26.10, Tax Code, is amended by adding
70	70	Subsection (c) to read as follows:
71	71	(c) If the appraisal roll shows that a residence homestead
72	72	exemption under Section 11.13(s) applicable to a property on
73	73	January 1 of a year terminated during the year, the tax due against
74	74	the 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 residence homestead for the entire year had the
78	78	individual qualified for the exemption under Section 11.13(s) for
79	79	the entire year; from
80	80	(B) the amount of the taxes that otherwise would
81	81	be imposed on the residence homestead for the entire year had the
82	82	individual not qualified for the exemption under Section 11.13(s)
83	83	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 of that year remaining
87	87	after the date the exemption terminated; and
88	88	(3) adding the product determined under Subdivision
89	89	(2) and the amount described by Subdivision (1)(A).
90	90	SECTION 5. Chapter 26, Tax Code, is amended by adding
91	91	Section 26.1125 to read as follows:
92	92	Sec. 26.1125. CALCULATION OF TAXES ON RESIDENCE HOMESTEAD
93	93	OF MILITARY RESERVIST. (a) If a person qualifies for an exemption
94	94	under Section 11.13(s) after the beginning of a tax year, the amount
95	95	of the taxes on the residence homestead of the person for the tax
96	96	year is calculated by:
97	97	(1) subtracting:
98	98	(A) the amount of the taxes that otherwise would
99	99	be imposed on the residence homestead for the entire year had the
100	100	person qualified for the exemption under Section 11.13(s) on
101	101	January 1; from
102	102	(B) the amount of the taxes that otherwise would
103	103	be imposed on the residence homestead for the entire year had the
104	104	person not qualified for the exemption under Section 11.13(s);
105	105	(2) multiplying the remainder determined under
106	106	Subdivision (1) by a fraction, the denominator of which is 365 and
107	107	the numerator of which is the number of days of that year that
108	108	elapsed prior to the date that the person qualified for the
109	109	exemption under Section 11.13(s); and
110	110	(3) adding the product determined under Subdivision
111	111	(2) and the amount described by Subdivision (1)(A).
112	112	(b) If a person qualifies for an exemption under Section
113	113	11.13(s) with respect to the property after the amount of the tax
114	114	due on the property is calculated and the effect of the
115	115	qualification is to reduce the amount of the tax due on the
116	116	property, the assessor for each taxing unit shall recalculate the
117	117	amount of the tax due on the property and correct the tax roll. If
118	118	the tax bill has been mailed and the tax on the property has not been
119	119	paid, the assessor shall mail a corrected tax bill to the person in
120	120	whose name the property is listed on the tax roll or to the person's
121	121	authorized agent. If the tax on the property has been paid, the tax
122	122	collector for the taxing unit shall refund to the person who paid
123	123	the tax the amount by which the payment exceeded the tax due.
124	124	SECTION 6. Section 403.302(d), Government Code, is amended
125	125	to read as follows:
126	126	(d) For the purposes of this section, "taxable value" means
127	127	the market value of all taxable property less:
128	128	(1) the total dollar amount of any residence homestead
129	129	exemptions lawfully granted under Section 11.13(b), [or] (c), or
130	130	(s), Tax Code, in the year that is the subject of the study for each
131	131	school district;
132	132	(2) one-half of the total dollar amount of any
133	133	residence homestead exemptions granted under Section 11.13(n), Tax
134	134	Code, in the year that is the subject of the study for each school
135	135	district;
136	136	(3) the total dollar amount of any exemptions granted
137	137	before May 31, 1993, within a reinvestment zone under agreements
138	138	authorized by Chapter 312, Tax Code;
139	139	(4) subject to Subsection (e), the total dollar amount
140	140	of any captured appraised value of property that:
141	141	(A) is within a reinvestment zone created on or
142	142	before May 31, 1999, or is proposed to be included within the
143	143	boundaries of a reinvestment zone as the boundaries of the zone and
144	144	the proposed portion of tax increment paid into the tax increment
145	145	fund by a school district are described in a written notification
146	146	provided by the municipality or the board of directors of the zone
147	147	to the governing bodies of the other taxing units in the manner
148	148	provided by Section 311.003(e), Tax Code, before May 31, 1999, and
149	149	within the boundaries of the zone as those boundaries existed on
150	150	September 1, 1999, including subsequent improvements to the
151	151	property regardless of when made;
152	152	(B) generates taxes paid into a tax increment
153	153	fund created under Chapter 311, Tax Code, under a reinvestment zone
154	154	financing plan approved under Section 311.011(d), Tax Code, on or
155	155	before September 1, 1999; and
156	156	(C) is eligible for tax increment financing under
157	157	Chapter 311, Tax Code;
158	158	(5) for a school district for which a deduction from
159	159	taxable value is made under Subdivision (4), an amount equal to the
160	160	taxable value required to generate revenue when taxed at the school
161	161	district's current tax rate in an amount that, when added to the
162	162	taxes of the district paid into a tax increment fund as described by
163	163	Subdivision (4)(B), is equal to the total amount of taxes the
164	164	district would have paid into the tax increment fund if the district
165	165	levied taxes at the rate the district levied in 2005;
166	166	(6) the total dollar amount of any captured appraised
167	167	value of property that:
168	168	(A) is within a reinvestment zone:
169	169	(i) created on or before December 31, 2008,
170	170	by a municipality with a population of less than 18,000; and
171	171	(ii) the project plan for which includes
172	172	the alteration, remodeling, repair, or reconstruction of a
173	173	structure that is included on the National Register of Historic
174	174	Places and requires that a portion of the tax increment of the zone
175	175	be used for the improvement or construction of related facilities
176	176	or for affordable housing;
177	177	(B) generates school district taxes that are paid
178	178	into a tax increment fund created under Chapter 311, Tax Code; and
179	179	(C) is eligible for tax increment financing under
180	180	Chapter 311, Tax Code;
181	181	(7) the total dollar amount of any exemptions granted
182	182	under Section 11.251 or 11.253, Tax Code;
183	183	(8) the difference between the comptroller's estimate
184	184	of the market value and the productivity value of land that
185	185	qualifies for appraisal on the basis of its productive capacity,
186	186	except that the productivity value estimated by the comptroller may
187	187	not exceed the fair market value of the land;
188	188	(9) the portion of the appraised value of residence
189	189	homesteads of individuals who receive a tax limitation under
190	190	Section 11.26, Tax Code, on which school district taxes are not
191	191	imposed in the year that is the subject of the study, calculated as
192	192	if the residence homesteads were appraised at the full value
193	193	required by law;
194	194	(10) a portion of the market value of property not
195	195	otherwise fully taxable by the district at market value because of:
196	196	(A) action required by statute or the
197	197	constitution of this state that, if the tax rate adopted by the
198	198	district is applied to it, produces an amount equal to the
199	199	difference between the tax that the district would have imposed on
200	200	the property if the property were fully taxable at market value and
201	201	the tax that the district is actually authorized to impose on the
202	202	property, if this subsection does not otherwise require that
203	203	portion to be deducted; or
204	204	(B) action taken by the district under Subchapter
205	205	B or C, Chapter 313, Tax Code;
206	206	(11) the market value of all tangible personal
207	207	property, other than manufactured homes, owned by a family or
208	208	individual and not held or used for the production of income;
209	209	(12) the appraised value of property the collection of
210	210	delinquent taxes on which is deferred under Section 33.06, Tax
211	211	Code;
212	212	(13) the portion of the appraised value of property
213	213	the collection of delinquent taxes on which is deferred under
214	214	Section 33.065, Tax Code; and
215	215	(14) the amount by which the market value of a
216	216	residence homestead to which Section 23.23, Tax Code, applies
217	217	exceeds the appraised value of that property as calculated under
218	218	that section.
219	219	SECTION 7. This Act takes effect on the date on which the
220	220	constitutional amendment authorizing a political subdivision to
221	221	exempt from ad valorem taxation the total assessed value of the
222	222	residence homestead of a member of a reserve component of the United
223	223	States armed forces who is serving on active duty during a war or
224	224	national emergency is approved by the voters. If that amendment is
225	225	not approved by the voters, this Act has no effect.