Texas 2009 - 81st Regular

Texas House Bill HB1585 Compare Versions

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

Old	New	Differences
1	1	81R5148 JE-D
2	2	By: Rose H.B. No. 1585
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 a portion of
8	8	the appraised value of the residence homesteads of certain
9	9	volunteer firefighters, emergency medical services volunteers, and
10	10	individuals serving as foster parents.
11	11	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
12	12	SECTION 1. Section 11.13(i), Tax Code, is amended to read as
13	13	follows:
14	14	(i) The assessor and collector for a taxing unit may
15	15	disregard the exemptions authorized by Subsection (b), (c), (d),
16	16	[or] (n), or (s) [of this section] and assess and collect a tax
17	17	pledged for payment of debt without deducting the amount of the
18	18	exemption if:
19	19	(1) prior to adoption of the exemption, the unit
20	20	pledged the taxes for the payment of a debt; and
21	21	(2) granting the exemption would impair the obligation
22	22	of the contract creating the debt.
23	23	SECTION 2. Section 11.13(m), Tax Code, is amended by adding
24	24	Subdivisions (1-a) and (3) to read as follows:
25	25	(1-a) "Emergency medical services volunteer" has the
26	26	meaning assigned by Section 773.003, Health and Safety Code.
27	27	(3) "Volunteer firefighter" means an individual who is
28	28	a member of an organized volunteer firefighting unit that:
29	29	(A) renders firefighting services without
30	30	remuneration; and
31	31	(B) conducts a minimum of two drills each month,
32	32	each not less than two hours long.
33	33	SECTION 3. Section 11.13, Tax Code, is amended by adding
34	34	Subsection (s) to read as follows:
35	35	(s) In addition to any other exemptions provided by this
36	36	section, an individual is entitled to an exemption from taxation by
37	37	a taxing unit of $5,000 of the appraised value of the individual's
38	38	residence homestead if the individual:
39	39	(1) is a volunteer firefighter, an emergency medical
40	40	services volunteer, or an individual serving as a foster parent;
41	41	and
42	42	(2) has served in that capacity in this state for the
43	43	preceding 365 days.
44	44	SECTION 4. Section 403.302(d), Government Code, is amended
45	45	to read as follows:
46	46	(d) For the purposes of this section, "taxable value" means
47	47	the market value of all taxable property less:
48	48	(1) the total dollar amount of any residence homestead
49	49	exemptions lawfully granted under Section 11.13(b), [or] (c), or
50	50	(s), Tax Code, in the year that is the subject of the study for each
51	51	school district;
52	52	(2) one-half of the total dollar amount of any
53	53	residence homestead exemptions granted under Section 11.13(n), Tax
54	54	Code, in the year that is the subject of the study for each school
55	55	district;
56	56	(3) the total dollar amount of any exemptions granted
57	57	before May 31, 1993, within a reinvestment zone under agreements
58	58	authorized by Chapter 312, Tax Code;
59	59	(4) subject to Subsection (e), the total dollar amount
60	60	of any captured appraised value of property that:
61	61	(A) is within a reinvestment zone created on or
62	62	before May 31, 1999, or is proposed to be included within the
63	63	boundaries of a reinvestment zone as the boundaries of the zone and
64	64	the proposed portion of tax increment paid into the tax increment
65	65	fund by a school district are described in a written notification
66	66	provided by the municipality or the board of directors of the zone
67	67	to the governing bodies of the other taxing units in the manner
68	68	provided by Section 311.003(e), Tax Code, before May 31, 1999, and
69	69	within the boundaries of the zone as those boundaries existed on
70	70	September 1, 1999, including subsequent improvements to the
71	71	property regardless of when made;
72	72	(B) generates taxes paid into a tax increment
73	73	fund created under Chapter 311, Tax Code, under a reinvestment zone
74	74	financing plan approved under Section 311.011(d), Tax Code, on or
75	75	before September 1, 1999; and
76	76	(C) is eligible for tax increment financing under
77	77	Chapter 311, Tax Code;
78	78	(5) for a school district for which a deduction from
79	79	taxable value is made under Subdivision (4), an amount equal to the
80	80	taxable value required to generate revenue when taxed at the school
81	81	district's current tax rate in an amount that, when added to the
82	82	taxes of the district paid into a tax increment fund as described by
83	83	Subdivision (4)(B), is equal to the total amount of taxes the
84	84	district would have paid into the tax increment fund if the district
85	85	levied taxes at the rate the district levied in 2005;
86	86	(6) the total dollar amount of any captured appraised
87	87	value of property that:
88	88	(A) is within a reinvestment zone:
89	89	(i) created on or before December 31, 2008,
90	90	by a municipality with a population of less than 18,000; and
91	91	(ii) the project plan for which includes
92	92	the alteration, remodeling, repair, or reconstruction of a
93	93	structure that is included on the National Register of Historic
94	94	Places and requires that a portion of the tax increment of the zone
95	95	be used for the improvement or construction of related facilities
96	96	or for affordable housing;
97	97	(B) generates school district taxes that are paid
98	98	into a tax increment fund created under Chapter 311, Tax Code; and
99	99	(C) is eligible for tax increment financing under
100	100	Chapter 311, Tax Code;
101	101	(7) the total dollar amount of any exemptions granted
102	102	under Section 11.251 or 11.253, Tax Code;
103	103	(8) the difference between the comptroller's estimate
104	104	of the market value and the productivity value of land that
105	105	qualifies for appraisal on the basis of its productive capacity,
106	106	except that the productivity value estimated by the comptroller may
107	107	not exceed the fair market value of the land;
108	108	(9) the portion of the appraised value of residence
109	109	homesteads of individuals who receive a tax limitation under
110	110	Section 11.26, Tax Code, on which school district taxes are not
111	111	imposed in the year that is the subject of the study, calculated as
112	112	if the residence homesteads were appraised at the full value
113	113	required by law;
114	114	(10) a portion of the market value of property not
115	115	otherwise fully taxable by the district at market value because of:
116	116	(A) action required by statute or the
117	117	constitution of this state that, if the tax rate adopted by the
118	118	district is applied to it, produces an amount equal to the
119	119	difference between the tax that the district would have imposed on
120	120	the property if the property were fully taxable at market value and
121	121	the tax that the district is actually authorized to impose on the
122	122	property, if this subsection does not otherwise require that
123	123	portion to be deducted; or
124	124	(B) action taken by the district under Subchapter
125	125	B or C, Chapter 313, Tax Code;
126	126	(11) the market value of all tangible personal
127	127	property, other than manufactured homes, owned by a family or
128	128	individual and not held or used for the production of income;
129	129	(12) the appraised value of property the collection of
130	130	delinquent taxes on which is deferred under Section 33.06, Tax
131	131	Code;
132	132	(13) the portion of the appraised value of property
133	133	the collection of delinquent taxes on which is deferred under
134	134	Section 33.065, Tax Code; and
135	135	(14) the amount by which the market value of a
136	136	residence homestead to which Section 23.23, Tax Code, applies
137	137	exceeds the appraised value of that property as calculated under
138	138	that section.
139	139	SECTION 5. This Act applies only to ad valorem taxes imposed
140	140	for a tax year beginning on or after the effective date of this Act.
141	141	SECTION 6. This Act takes effect January 1, 2010, but only
142	142	if the constitutional amendment authorizing the legislature to
143	143	exempt from ad valorem taxation a portion of the assessed value of
144	144	the residence homesteads of volunteer firefighters, emergency
145	145	medical services volunteers, and individuals serving as foster
146	146	parents is approved by the voters. If that amendment is not
147	147	approved by the voters, this Act has no effect.