Texas 2009 - 81st Regular

Texas House Bill HB959 Compare Versions

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

Old	New	Differences
1	1	81R1903 JE-D
2	2	By: Bonnen H.B. No. 959
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 and emergency medical services volunteers.
10	10	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
11	11	SECTION 1. Section 11.13(i), Tax Code, is amended to read as
12	12	follows:
13	13	(i) The assessor and collector for a taxing unit may
14	14	disregard the exemptions authorized by Subsection (b), (c), (d),
15	15	[or] (n), or (s) [of this section] and assess and collect a tax
16	16	pledged for payment of debt without deducting the amount of the
17	17	exemption if:
18	18	(1) prior to adoption of the exemption, the unit
19	19	pledged the taxes for the payment of a debt; and
20	20	(2) granting the exemption would impair the obligation
21	21	of the contract creating the debt.
22	22	SECTION 2. Section 11.13(m), Tax Code, is amended by adding
23	23	Subdivisions (1-a) and (3) to read as follows:
24	24	(1-a) "Emergency medical services volunteer" has the
25	25	meaning assigned by Section 773.003, Health and Safety Code.
26	26	(3) "Volunteer firefighter" means an individual who is
27	27	a member of an organized volunteer firefighting unit that:
28	28	(A) renders firefighting services without
29	29	remuneration; and
30	30	(B) conducts a minimum of two drills each month,
31	31	each not less than two hours long.
32	32	SECTION 3. Section 11.13, Tax Code, is amended by adding
33	33	Subsection (s) to read as follows:
34	34	(s) In addition to any other exemptions provided by this
35	35	section, an individual is entitled to an exemption from taxation by
36	36	a taxing unit of $5,000 of the appraised value of the individual's
37	37	residence homestead if the individual:
38	38	(1) is a volunteer firefighter or emergency medical
39	39	services volunteer; and
40	40	(2) has served in that capacity in this state for the
41	41	preceding 365 days.
42	42	SECTION 4. Section 403.302(d), Government Code, is amended
43	43	to read as follows:
44	44	(d) For the purposes of this section, "taxable value" means
45	45	the market value of all taxable property less:
46	46	(1) the total dollar amount of any residence homestead
47	47	exemptions lawfully granted under Section 11.13(b), [or] (c), or
48	48	(s), Tax Code, in the year that is the subject of the study for each
49	49	school district;
50	50	(2) one-half of the total dollar amount of any
51	51	residence homestead exemptions granted under Section 11.13(n), Tax
52	52	Code, in the year that is the subject of the study for each school
53	53	district;
54	54	(3) the total dollar amount of any exemptions granted
55	55	before May 31, 1993, within a reinvestment zone under agreements
56	56	authorized by Chapter 312, Tax Code;
57	57	(4) subject to Subsection (e), the total dollar amount
58	58	of any captured appraised value of property that:
59	59	(A) is within a reinvestment zone created on or
60	60	before May 31, 1999, or is proposed to be included within the
61	61	boundaries of a reinvestment zone as the boundaries of the zone and
62	62	the proposed portion of tax increment paid into the tax increment
63	63	fund by a school district are described in a written notification
64	64	provided by the municipality or the board of directors of the zone
65	65	to the governing bodies of the other taxing units in the manner
66	66	provided by Section 311.003(e), Tax Code, before May 31, 1999, and
67	67	within the boundaries of the zone as those boundaries existed on
68	68	September 1, 1999, including subsequent improvements to the
69	69	property regardless of when made;
70	70	(B) generates taxes paid into a tax increment
71	71	fund created under Chapter 311, Tax Code, under a reinvestment zone
72	72	financing plan approved under Section 311.011(d), Tax Code, on or
73	73	before September 1, 1999; and
74	74	(C) is eligible for tax increment financing under
75	75	Chapter 311, Tax Code;
76	76	(5) for a school district for which a deduction from
77	77	taxable value is made under Subdivision (4), an amount equal to the
78	78	taxable value required to generate revenue when taxed at the school
79	79	district's current tax rate in an amount that, when added to the
80	80	taxes of the district paid into a tax increment fund as described by
81	81	Subdivision (4)(B), is equal to the total amount of taxes the
82	82	district would have paid into the tax increment fund if the district
83	83	levied taxes at the rate the district levied in 2005;
84	84	(6) the total dollar amount of any captured appraised
85	85	value of property that:
86	86	(A) is within a reinvestment zone:
87	87	(i) created on or before December 31, 2008,
88	88	by a municipality with a population of less than 18,000; and
89	89	(ii) the project plan for which includes
90	90	the alteration, remodeling, repair, or reconstruction of a
91	91	structure that is included on the National Register of Historic
92	92	Places and requires that a portion of the tax increment of the zone
93	93	be used for the improvement or construction of related facilities
94	94	or for affordable housing;
95	95	(B) generates school district taxes that are paid
96	96	into a tax increment fund created under Chapter 311, Tax Code; and
97	97	(C) is eligible for tax increment financing under
98	98	Chapter 311, Tax Code;
99	99	(7) the total dollar amount of any exemptions granted
100	100	under Section 11.251 or 11.253, Tax Code;
101	101	(8) the difference between the comptroller's estimate
102	102	of the market value and the productivity value of land that
103	103	qualifies for appraisal on the basis of its productive capacity,
104	104	except that the productivity value estimated by the comptroller may
105	105	not exceed the fair market value of the land;
106	106	(9) the portion of the appraised value of residence
107	107	homesteads of individuals who receive a tax limitation under
108	108	Section 11.26, Tax Code, on which school district taxes are not
109	109	imposed in the year that is the subject of the study, calculated as
110	110	if the residence homesteads were appraised at the full value
111	111	required by law;
112	112	(10) a portion of the market value of property not
113	113	otherwise fully taxable by the district at market value because of:
114	114	(A) action required by statute or the
115	115	constitution of this state that, if the tax rate adopted by the
116	116	district is applied to it, produces an amount equal to the
117	117	difference between the tax that the district would have imposed on
118	118	the property if the property were fully taxable at market value and
119	119	the tax that the district is actually authorized to impose on the
120	120	property, if this subsection does not otherwise require that
121	121	portion to be deducted; or
122	122	(B) action taken by the district under Subchapter
123	123	B or C, Chapter 313, Tax Code;
124	124	(11) the market value of all tangible personal
125	125	property, other than manufactured homes, owned by a family or
126	126	individual and not held or used for the production of income;
127	127	(12) the appraised value of property the collection of
128	128	delinquent taxes on which is deferred under Section 33.06, Tax
129	129	Code;
130	130	(13) the portion of the appraised value of property
131	131	the collection of delinquent taxes on which is deferred under
132	132	Section 33.065, Tax Code; and
133	133	(14) the amount by which the market value of a
134	134	residence homestead to which Section 23.23, Tax Code, applies
135	135	exceeds the appraised value of that property as calculated under
136	136	that section.
137	137	SECTION 5. This Act applies only to ad valorem taxes imposed
138	138	for a tax year beginning on or after the effective date of this Act.
139	139	SECTION 6. This Act takes effect January 1, 2010, but only
140	140	if the constitutional amendment authorizing the legislature to
141	141	exempt from ad valorem taxation a portion of the assessed value of
142	142	the residence homesteads of volunteer firefighters and emergency
143	143	medical services volunteers is approved by the voters. If that
144	144	amendment is not approved by the voters, this Act has no effect.