82R5866 ALL-F
By: Schwertner H.B. No. 1543
A BILL TO BE ENTITLED
AN ACT
relating to the eligibility of the surviving spouse of an elderly or
disabled person to receive a limitation of school district, county,
municipal, or junior college district ad valorem taxes on the
person's residence homestead.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Section 11.26(i), Tax Code, is amended to read as
follows:
(i) If an individual who qualifies for the exemption
provided by Section 11.13(c) [for an individual 65 years of age or
older] dies, the surviving spouse of the individual is entitled to
the limitation applicable to the residence homestead of the
individual if:
(1) the surviving spouse is 55 years of age or older
when the individual dies; and
(2) the residence homestead of the individual:
(A) is the residence homestead of the surviving
spouse on the date that the individual dies; and
(B) remains the residence homestead of the
surviving spouse.
SECTION 2. Section 11.261(i), Tax Code, is amended to read
as follows:
(i) If an individual who qualifies for a limitation on
county, municipal, or junior college district tax increases under
this section dies, the surviving spouse of the individual is
entitled to the limitation on taxes imposed by the county,
municipality, or junior college district on the residence homestead
of the individual if:
(1) the surviving spouse [is disabled or] is 55 years
of age or older when the individual dies; and
(2) the residence homestead of the individual:
(A) is the residence homestead of the surviving
spouse on the date that the individual dies; and
(B) remains the residence homestead of the
surviving spouse.
SECTION 3. This Act applies only to an ad valorem tax year
that begins on or after the effective date of this Act.
SECTION 4. (a) Except as provided by Subsection (b) of
this section, this Act takes effect January 1, 2012.
(b) Section 11.26(i), Tax Code, as amended by this Act,
takes effect January 1, 2012, but only if the constitutional
amendment proposed by the 82nd Legislature, Regular Session, 2011,
allowing the surviving spouse of a disabled person to receive a
limitation on school district ad valorem taxes on the person's
residence homestead if the spouse is 55 years of age or older at the
time of the person's death is approved by the voters. If that
constitutional amendment is not approved by the voters, Section
11.26(i), Tax Code, as amended by this Act, has no effect.