Texas 2009 - 81st Regular

Texas House Bill HB1661 Compare Versions

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

Old	New	Differences
1	1	81R6389 SMH-F
2	2	By: King of Parker H.B. No. 1661
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 $60,000 of the
8	8	appraised value of the residence homesteads of military
9	9	servicemembers who are serving on active duty.
10	10	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
11	11	SECTION 1. Section 11.13, Tax Code, is amended by adding
12	12	Subsection (s) to read as follows:
13	13	(s) In addition to any other exemptions provided by this
14	14	section, an individual is entitled to an exemption from taxation by
15	15	a taxing unit of $60,000 of the appraised value of the individual's
16	16	residence homestead if the individual is:
17	17	(1) a member of the armed forces of the United States;
18	18	(2) a member of the Texas National Guard or the
19	19	National Guard of another state serving on active duty under an
20	20	order of the president of the United States; or
21	21	(3) a member of a reserve component of the armed forces
22	22	of the United States serving on active duty under an order of the
23	23	president of the United States.
24	24	SECTION 2. Section 11.42, Tax Code, is amended by adding
25	25	Subsection (e) to read as follows:
26	26	(e) A person who qualifies for an exemption under Section
27	27	11.13(s) after January 1 of a tax year may receive the exemption for
28	28	the applicable portion of that tax year immediately on
29	29	qualification for the exemption.
30	30	SECTION 3. Section 11.43, Tax Code, is amended by adding
31	31	Subsection (c-1) to read as follows:
32	32	(c-1) To receive an exemption authorized by Section
33	33	11.13(s), a person must submit an application for the exemption
34	34	even if the person already receives another exemption under Section
35	35	11.13. The application required by this subsection must include an
36	36	affidavit and a copy of official documents evidencing the person's
37	37	active duty status. The chief appraiser may require a person
38	38	allowed an exemption authorized under Section 11.13(s) in a prior
39	39	year to file a new affidavit to confirm the person's current
40	40	qualification for the exemption by delivering not later than April
41	41	1 a written notice that the affidavit is required, accompanied by an
42	42	affidavit form, to the person. An affidavit required by this
43	43	subsection must be in substantially the following form:
44	44	"I, __________, do hereby solemnly swear or affirm that I am
45	45	(__) a member of the armed forces of the United States, (___) a
46	46	member of the Texas National Guard or the National Guard of another
47	47	state serving on active duty under an order of the president of the
48	48	United States, or (___) a member of a reserve component of the armed
49	49	forces of the United States serving on active duty under an order of
50	50	the president of the United States, with the period of duty to begin
51	51	on _______.
52	52	Subscribed to and sworn before me this _______ day of
53	53	_______, _______.
54	54	SEAL_______________________
55	55	Notary Public in and for
56	56	________ County, Texas"
57	57	SECTION 4. Section 26.10, Tax Code, is amended by adding
58	58	Subsection (c) to read as follows:
59	59	(c) If the appraisal roll shows that a residence homestead
60	60	exemption under Section 11.13(s) applicable to a property on
61	61	January 1 of a year terminated during the year, the tax due against
62	62	the residence homestead is calculated by:
63	63	(1) subtracting:
64	64	(A) the amount of the taxes that otherwise would
65	65	be imposed on the residence homestead for the entire year had the
66	66	individual qualified for the exemption under Section 11.13(s) for
67	67	the entire year; from
68	68	(B) the amount of the taxes that otherwise would
69	69	be imposed on the residence homestead for the entire year had the
70	70	individual not qualified for the exemption under Section 11.13(s)
71	71	during the year;
72	72	(2) multiplying the remainder determined under
73	73	Subdivision (1) by a fraction, the denominator of which is 365 and
74	74	the numerator of which is the number of days that elapsed after the
75	75	date the exemption terminated; and
76	76	(3) adding the product determined under Subdivision
77	77	(2) and the amount described by Subdivision (1)(A).
78	78	SECTION 5. Chapter 26, Tax Code, is amended by adding
79	79	Section 26.1125 to read as follows:
80	80	Sec. 26.1125. CALCULATION OF TAXES ON RESIDENCE HOMESTEAD
81	81	OF MILITARY SERVICEMEMBER. (a) If a person qualifies for an
82	82	exemption under Section 11.13(s) after the beginning of a tax year,
83	83	the amount of the taxes on the residence homestead of the person for
84	84	the tax year is calculated by:
85	85	(1) subtracting:
86	86	(A) the amount of the taxes that otherwise would
87	87	be imposed on the residence homestead for the entire year had the
88	88	person qualified for the exemption under Section 11.13(s) on
89	89	January 1; from
90	90	(B) the amount of the taxes that otherwise would
91	91	be imposed on the residence homestead for the entire year had the
92	92	person not qualified for the exemption under Section 11.13(s);
93	93	(2) multiplying the remainder determined under
94	94	Subdivision (1) by a fraction, the denominator of which is 365 and
95	95	the numerator of which is the number of days that elapsed prior to
96	96	the date that the person qualified for the exemption under Section
97	97	11.13(s); and
98	98	(3) adding the product determined under Subdivision
99	99	(2) and the amount described by Subdivision (1)(A).
100	100	(b) If a person qualifies for an exemption under Section
101	101	11.13(s) with respect to the property after the amount of the tax
102	102	due on the property is calculated and the effect of the
103	103	qualification is to reduce the amount of the tax due on the
104	104	property, the assessor for each taxing unit shall recalculate the
105	105	amount of the tax due on the property and correct the tax roll. If
106	106	the tax bill has been mailed and the tax on the property has not been
107	107	paid, the assessor shall mail a corrected tax bill to the person in
108	108	whose name the property is listed on the tax roll or to the person's
109	109	authorized agent. If the tax on the property has been paid, the tax
110	110	collector for the taxing unit shall refund to the person who paid
111	111	the tax the amount by which the payment exceeded the tax due.
112	112	SECTION 6. Section 403.302(d), Government Code, is amended
113	113	to read as follows:
114	114	(d) For the purposes of this section, "taxable value" means
115	115	the market value of all taxable property less:
116	116	(1) the total dollar amount of any residence homestead
117	117	exemptions lawfully granted under Section 11.13(b), [or] (c), or
118	118	(s), Tax Code, in the year that is the subject of the study for each
119	119	school district;
120	120	(2) one-half of the total dollar amount of any
121	121	residence homestead exemptions granted under Section 11.13(n), Tax
122	122	Code, in the year that is the subject of the study for each school
123	123	district;
124	124	(3) the total dollar amount of any exemptions granted
125	125	before May 31, 1993, within a reinvestment zone under agreements
126	126	authorized by Chapter 312, Tax Code;
127	127	(4) subject to Subsection (e), the total dollar amount
128	128	of any captured appraised value of property that:
129	129	(A) is within a reinvestment zone created on or
130	130	before May 31, 1999, or is proposed to be included within the
131	131	boundaries of a reinvestment zone as the boundaries of the zone and
132	132	the proposed portion of tax increment paid into the tax increment
133	133	fund by a school district are described in a written notification
134	134	provided by the municipality or the board of directors of the zone
135	135	to the governing bodies of the other taxing units in the manner
136	136	provided by Section 311.003(e), Tax Code, before May 31, 1999, and
137	137	within the boundaries of the zone as those boundaries existed on
138	138	September 1, 1999, including subsequent improvements to the
139	139	property regardless of when made;
140	140	(B) generates taxes paid into a tax increment
141	141	fund created under Chapter 311, Tax Code, under a reinvestment zone
142	142	financing plan approved under Section 311.011(d), Tax Code, on or
143	143	before September 1, 1999; and
144	144	(C) is eligible for tax increment financing under
145	145	Chapter 311, Tax Code;
146	146	(5) for a school district for which a deduction from
147	147	taxable value is made under Subdivision (4), an amount equal to the
148	148	taxable value required to generate revenue when taxed at the school
149	149	district's current tax rate in an amount that, when added to the
150	150	taxes of the district paid into a tax increment fund as described by
151	151	Subdivision (4)(B), is equal to the total amount of taxes the
152	152	district would have paid into the tax increment fund if the district
153	153	levied taxes at the rate the district levied in 2005;
154	154	(6) the total dollar amount of any captured appraised
155	155	value of property that:
156	156	(A) is within a reinvestment zone:
157	157	(i) created on or before December 31, 2008,
158	158	by a municipality with a population of less than 18,000; and
159	159	(ii) the project plan for which includes
160	160	the alteration, remodeling, repair, or reconstruction of a
161	161	structure that is included on the National Register of Historic
162	162	Places and requires that a portion of the tax increment of the zone
163	163	be used for the improvement or construction of related facilities
164	164	or for affordable housing;
165	165	(B) generates school district taxes that are paid
166	166	into a tax increment fund created under Chapter 311, Tax Code; and
167	167	(C) is eligible for tax increment financing under
168	168	Chapter 311, Tax Code;
169	169	(7) the total dollar amount of any exemptions granted
170	170	under Section 11.251 or 11.253, Tax Code;
171	171	(8) the difference between the comptroller's estimate
172	172	of the market value and the productivity value of land that
173	173	qualifies for appraisal on the basis of its productive capacity,
174	174	except that the productivity value estimated by the comptroller may
175	175	not exceed the fair market value of the land;
176	176	(9) the portion of the appraised value of residence
177	177	homesteads of individuals who receive a tax limitation under
178	178	Section 11.26, Tax Code, on which school district taxes are not
179	179	imposed in the year that is the subject of the study, calculated as
180	180	if the residence homesteads were appraised at the full value
181	181	required by law;
182	182	(10) a portion of the market value of property not
183	183	otherwise fully taxable by the district at market value because of:
184	184	(A) action required by statute or the
185	185	constitution of this state that, if the tax rate adopted by the
186	186	district is applied to it, produces an amount equal to the
187	187	difference between the tax that the district would have imposed on
188	188	the property if the property were fully taxable at market value and
189	189	the tax that the district is actually authorized to impose on the
190	190	property, if this subsection does not otherwise require that
191	191	portion to be deducted; or
192	192	(B) action taken by the district under Subchapter
193	193	B or C, Chapter 313, Tax Code;
194	194	(11) the market value of all tangible personal
195	195	property, other than manufactured homes, owned by a family or
196	196	individual and not held or used for the production of income;
197	197	(12) the appraised value of property the collection of
198	198	delinquent taxes on which is deferred under Section 33.06, Tax
199	199	Code;
200	200	(13) the portion of the appraised value of property
201	201	the collection of delinquent taxes on which is deferred under
202	202	Section 33.065, Tax Code; and
203	203	(14) the amount by which the market value of a
204	204	residence homestead to which Section 23.23, Tax Code, applies
205	205	exceeds the appraised value of that property as calculated under
206	206	that section.
207	207	SECTION 7. (a) The exemption from ad valorem taxation of a
208	208	residence homestead authorized by Section 11.13(s), Tax Code, as
209	209	added by this Act, applies to taxes imposed beginning with the 2009
210	210	tax year.
211	211	(b) Section 11.431, Tax Code, applies to an application for
212	212	an exemption under Section 11.13(s), Tax Code, as added by this Act,
213	213	for the 2009 tax year. If the application is approved after the
214	214	applicant has paid the taxes on the residence homestead for that tax
215	215	year, the applicant is entitled to a refund as provided by Section
216	216	11.431, Tax Code.
217	217	SECTION 8. This Act takes effect on the date on which the
218	218	constitutional amendment proposed by the 81st Legislature, Regular
219	219	Session, 2009, authorizing the legislature to exempt from ad
220	220	valorem taxation not more than $60,000 of the assessed value of the
221	221	residence homesteads of United States military servicemembers,
222	222	including members of the National Guard or military reserves, who
223	223	are serving on active duty takes effect. If that amendment is not
224	224	approved by the voters, this Act has no effect.