81R8182 JE-D
By: Vaught H.B. No. 2934
A BILL TO BE ENTITLED
AN ACT
relating to an exemption from ad valorem taxation of a portion of
the appraised value of the residence homesteads of certain military
servicemembers who have served in a hostile fire or imminent danger
pay zone or a combat zone.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Section 11.13, Tax Code, is amended by adding
Subsections (s), (t), and (u) to read as follows:
(s) In addition to any other exemptions provided by this
section, an individual is entitled to an exemption from taxation by
a taxing unit in the amount computed under Subsection (t) of the
appraised value of the individual's residence homestead if the
individual:
(1) is a member or former member of:
(A) the armed forces of the United States;
(B) the Texas National Guard or the National
Guard of another state; or
(C) a reserve component of the armed forces of
the United States; and
(2) has served in:
(A) a hostile fire or imminent danger pay zone
designated by the secretary of state of the United States; or
(B) a combat zone designated by the president of
the United States.
(t) The total amount of the exemption to which an individual
is entitled under Subsection (s) is computed by:
(1) determining the total number of months or portions
of a month the individual served in the circumstances described by
Subsection (s)(2) during the preceding 10 years; and
(2) multiplying the amount determined under
Subdivision (1) by $750.
(u) An individual may not claim an exemption in more than
one tax year for the same month or portion of a month of service
described by Subsection (s)(2) or claim more than one exemption in a
tax year for the same month or portion of a month of that service on
the ground that the individual served in more than one category of
service during that month or portion of a month.
SECTION 2. Section 11.43, Tax Code, is amended by adding
Subsection (c-1) to read as follows:
(c-1) To receive an exemption authorized by Section
11.13(s), a person must submit an application for the exemption
even if the person already receives another exemption under Section
11.13. The application required by this subsection must include an
affidavit and a copy of official documents evidencing the person's
service described by Subsection (s)(2) and the period of service.
An affidavit required by this subsection must be in substantially
the following form:
"I, __________, do hereby solemnly swear or affirm that I am a
member or former member of (__) the armed forces of the United
States, (___) the Texas National Guard or the National Guard of
another state, or (___) a reserve component of the armed forces of
the United States, during the preceding 10 years I have served a
total of (___) months in (___) a hostile fire pay zone designated by
the secretary of state of the United States, (___) an imminent
danger pay zone designated by the secretary of state of the United
States, or (___) a combat zone designated by the president of the
United States, and I have not previously claimed an exemption for
that period of service.
Subscribed to and sworn before me this _______ day of
_______, _______.
SEAL_______________________
Notary Public in and for
________ County, Texas"
SECTION 3. Section 403.302(d), Government Code, is amended
to read as follows:
(d) For the purposes of this section, "taxable value" means
the market value of all taxable property less:
(1) the total dollar amount of any residence homestead
exemptions lawfully granted under Section 11.13(b), [or] (c), or
(s), Tax Code, in the year that is the subject of the study for each
school district;
(2) one-half of the total dollar amount of any
residence homestead exemptions granted under Section 11.13(n), Tax
Code, in the year that is the subject of the study for each school
district;
(3) the total dollar amount of any exemptions granted
before May 31, 1993, within a reinvestment zone under agreements
authorized by Chapter 312, Tax Code;
(4) subject to Subsection (e), the total dollar amount
of any captured appraised value of property that:
(A) is within a reinvestment zone created on or
before May 31, 1999, or is proposed to be included within the
boundaries of a reinvestment zone as the boundaries of the zone and
the proposed portion of tax increment paid into the tax increment
fund by a school district are described in a written notification
provided by the municipality or the board of directors of the zone
to the governing bodies of the other taxing units in the manner
provided by Section 311.003(e), Tax Code, before May 31, 1999, and
within the boundaries of the zone as those boundaries existed on
September 1, 1999, including subsequent improvements to the
property regardless of when made;
(B) generates taxes paid into a tax increment
fund created under Chapter 311, Tax Code, under a reinvestment zone
financing plan approved under Section 311.011(d), Tax Code, on or
before September 1, 1999; and
(C) is eligible for tax increment financing under
Chapter 311, Tax Code;
(5) for a school district for which a deduction from
taxable value is made under Subdivision (4), an amount equal to the
taxable value required to generate revenue when taxed at the school
district's current tax rate in an amount that, when added to the
taxes of the district paid into a tax increment fund as described by
Subdivision (4)(B), is equal to the total amount of taxes the
district would have paid into the tax increment fund if the district
levied taxes at the rate the district levied in 2005;
(6) the total dollar amount of any captured appraised
value of property that:
(A) is within a reinvestment zone:
(i) created on or before December 31, 2008,
by a municipality with a population of less than 18,000; and
(ii) the project plan for which includes
the alteration, remodeling, repair, or reconstruction of a
structure that is included on the National Register of Historic
Places and requires that a portion of the tax increment of the zone
be used for the improvement or construction of related facilities
or for affordable housing;
(B) generates school district taxes that are paid
into a tax increment fund created under Chapter 311, Tax Code; and
(C) is eligible for tax increment financing under
Chapter 311, Tax Code;
(7) the total dollar amount of any exemptions granted
under Section 11.251 or 11.253, Tax Code;
(8) the difference between the comptroller's estimate
of the market value and the productivity value of land that
qualifies for appraisal on the basis of its productive capacity,
except that the productivity value estimated by the comptroller may
not exceed the fair market value of the land;
(9) the portion of the appraised value of residence
homesteads of individuals who receive a tax limitation under
Section 11.26, Tax Code, on which school district taxes are not
imposed in the year that is the subject of the study, calculated as
if the residence homesteads were appraised at the full value
required by law;
(10) a portion of the market value of property not
otherwise fully taxable by the district at market value because of:
(A) action required by statute or the
constitution of this state that, if the tax rate adopted by the
district is applied to it, produces an amount equal to the
difference between the tax that the district would have imposed on
the property if the property were fully taxable at market value and
the tax that the district is actually authorized to impose on the
property, if this subsection does not otherwise require that
portion to be deducted; or
(B) action taken by the district under Subchapter
B or C, Chapter 313, Tax Code;
(11) the market value of all tangible personal
property, other than manufactured homes, owned by a family or
individual and not held or used for the production of income;
(12) the appraised value of property the collection of
delinquent taxes on which is deferred under Section 33.06, Tax
Code;
(13) the portion of the appraised value of property
the collection of delinquent taxes on which is deferred under
Section 33.065, Tax Code; and
(14) the amount by which the market value of a
residence homestead to which Section 23.23, Tax Code, applies
exceeds the appraised value of that property as calculated under
that section.
SECTION 4. This Act applies only to ad valorem taxes imposed
for a tax year beginning on or after the effective date of this Act.
SECTION 5. This Act takes effect January 1, 2010, but only
if the constitutional amendment proposed by the 81st Legislature,
Regular Session, 2009, authorizing the legislature to exempt from
ad valorem taxation a portion of the assessed value of the residence
homesteads of certain military servicemembers who have served in a
hostile fire or imminent danger pay zone or a combat zone takes
effect. If that amendment is not approved by the voters, this Act
has no effect.