Texas 2009 - 81st Regular

Texas House Bill HB4697 Compare Versions

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

Old	New	Differences
1	1	81R10607 SMH-D
2	2	By: Olivo H.B. No. 4697
3	3
4	4
5	5	A BILL TO BE ENTITLED
6	6	AN ACT
7	7	relating to an exemption of a portion of the appraised value of the
8	8	residence homestead of an elderly person from ad valorem taxation
9	9	by a fresh water supply district.
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 the other exemptions provided by this
14	14	section, an individual who is 65 or older is entitled to an
15	15	exemption from ad valorem taxation by a fresh water supply district
16	16	established under Chapter 53, Water Code, of $100,000 of the
17	17	appraised value of the individual's residence homestead.
18	18	SECTION 2. Section 11.42(c), Tax Code, is amended to read as
19	19	follows:
20	20	(c) An exemption authorized by Section 11.13(c), [or] (d),
21	21	or (s) is effective as of January 1 of the tax year in which the
22	22	person qualifies for the exemption and applies to the entire tax
23	23	year.
24	24	SECTION 3. Sections 11.43(k), (l), and (m), Tax Code, are
25	25	amended to read as follows:
26	26	(k) A person who qualifies for an exemption authorized by
27	27	Section 11.13(c), [or] (d), or (s) must apply for the exemption no
28	28	later than the first anniversary of the date the person qualified
29	29	for the exemption.
30	30	(l) The form for an application under Section 11.13 must
31	31	include a space for the applicant to state the applicant's date of
32	32	birth. Failure to provide the date of birth does not affect the
33	33	applicant's eligibility for an exemption under that section, other
34	34	than an exemption under Section 11.13(c), [or] (d), or (s) for an
35	35	individual 65 years of age or older.
36	36	(m) Notwithstanding Subsections (a) and (k), a person who
37	37	receives an exemption under Section 11.13, other than an exemption
38	38	under Section 11.13(c), [or] (d), or (s) for an individual 65 years
39	39	of age or older, in a tax year is entitled to receive an exemption
40	40	under Section 11.13(c), [or] (d), or (s) for an individual 65 years
41	41	of age or older in the next tax year on the same property without
42	42	applying for the exemption if the person becomes 65 years of age in
43	43	that next year as shown by:
44	44	(1) information in the records of the appraisal
45	45	district that was provided to the appraisal district by the
46	46	individual in an application for an exemption under Section 11.13
47	47	on the property or in correspondence relating to the property; or
48	48	(2) the information provided by the Texas Department
49	49	of Public Safety to the appraisal district under Section 521.049,
50	50	Transportation Code.
51	51	SECTION 4. Section 26.112, Tax Code, is amended to read as
52	52	follows:
53	53	Sec. 26.112. CALCULATION OF TAXES ON RESIDENCE HOMESTEAD OF
54	54	ELDERLY OR DISABLED PERSON. (a) Except as provided by Section
55	55	26.10(b), if at any time during a tax year property is owned by an
56	56	individual who qualifies for an exemption under Section 11.13(c),
57	57	[or] (d), or (s), the amount of the tax due on the property for the
58	58	tax year is calculated as if the person qualified for the exemption
59	59	on January 1 and continued to qualify for the exemption for the
60	60	remainder of the tax year.
61	61	(b) If a person qualifies for an exemption under Section
62	62	11.13(c), [or] (d), or (s) with respect to the property after the
63	63	amount of the tax due on the property is calculated and the effect
64	64	of the qualification is to reduce the amount of the tax due on the
65	65	property, the assessor for each taxing unit shall recalculate the
66	66	amount of the tax due on the property and correct the tax roll. If
67	67	the tax bill has been mailed and the tax on the property has not been
68	68	paid, the assessor shall mail a corrected tax bill to the person in
69	69	whose name the property is listed on the tax roll or to the person's
70	70	authorized agent. If the tax on the property has been paid, the tax
71	71	collector for the taxing unit shall refund to the person who paid
72	72	the tax the amount by which the payment exceeded the tax due.
73	73	SECTION 5. Section 33.01(d), Tax Code, is amended to read as
74	74	follows:
75	75	(d) In lieu of the penalty imposed under Subsection (a), a
76	76	delinquent tax incurs a penalty of 50 percent of the amount of the
77	77	tax without regard to the number of months the tax has been
78	78	delinquent if the tax is delinquent because the property owner
79	79	received an exemption under:
80	80	(1) Section 11.13 and the chief appraiser subsequently
81	81	cancels the exemption because the residence was not the principal
82	82	residence of the property owner and the property owner received an
83	83	exemption for two or more additional residence homesteads for the
84	84	tax year in which the tax was imposed;
85	85	(2) Section 11.13(c), [or] (d), or (s) for a person who
86	86	is 65 years of age or older and the chief appraiser subsequently
87	87	cancels the exemption because the property owner was younger than
88	88	65 years of age; or
89	89	(3) Section 11.13(q) and the chief appraiser
90	90	subsequently cancels the exemption because the property owner was
91	91	younger than 55 years of age when the property owner's spouse died.
92	92	SECTION 6. This Act applies only to ad valorem taxes imposed
93	93	for a tax year beginning on or after the effective date of this Act.
94	94	SECTION 7. This Act takes effect January 1, 2010, but only
95	95	if the constitutional amendment authorizing the legislature to
96	96	exempt a portion of the assessed value of the residence homestead of
97	97	an elderly person from ad valorem taxation by a fresh water supply
98	98	district is approved by the voters. If that amendment is not
99	99	approved by the voters, this Act has no effect.