82R9888 CJC-D
By: Beck H.B. No. 2607
A BILL TO BE ENTITLED
AN ACT
relating to a temporary exemption from ad valorem taxation of the
residence homestead of the surviving spouse of a firefighter or
peace officer killed while performing official duties.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Subchapter B, Chapter 11, Tax Code, is amended by
adding Section 11.132 to read as follows:
Sec. 11.132. RESIDENCE HOMESTEAD OF SURVIVING SPOUSE OF
FIREFIGHTER OR PEACE OFFICER. (a) In this section:
(1) "Firefighter" means:
(A) an individual who is defined as fire
protection personnel under Section 419.021, Government Code; or
(B) an individual who is a volunteer firefighter
certified by the Texas Commission on Fire Protection or the State
Firemen's or Fire Marshals' Association of Texas.
(2) "Peace officer" means an individual described by
Article 2.12, Code of Criminal Procedure, who is elected,
appointed, or employed as a peace officer by this state, a political
subdivision of this state, or another entity listed in that
article.
(3) "Surviving spouse" means the individual who was
married to a firefighter or peace officer at the time of the
firefighter's or peace officer's death.
(b) The surviving spouse of a firefighter or peace officer
killed while performing official duties is entitled to an exemption
from taxation of the total appraised value of the surviving
spouse's residence homestead for a period of five consecutive years
regardless of:
(1) the date the firefighter or peace officer died;
and
(2) whether the firefighter or peace officer was
living in the residence homestead at the time the firefighter or
peace officer died.
SECTION 2. Section 11.43(c), Tax Code, is amended to read as
follows:
(c) An exemption provided by Section 11.13, 11.131, 11.132,
11.17, 11.18, 11.182, 11.183, 11.19, 11.20, 11.21, 11.22, 11.23(h),
(j), or (j-1), 11.231, 11.254, 11.29, 11.30, or 11.31, once
allowed, need not be claimed in subsequent years, and except as
otherwise provided by Subsection (e), the exemption applies to the
property until it changes ownership or the person's qualification
for the exemption changes. However, the chief appraiser may
require a person allowed one of the exemptions in a prior year to
file a new application to confirm the person's current
qualification for the exemption by delivering a written notice that
a new application is required, accompanied by an appropriate
application form, to the person previously allowed the exemption.
SECTION 3. Section 11.431(a), Tax Code, is amended to read
as follows:
(a) The chief appraiser shall accept and approve or deny an
application for a residence homestead exemption, including a
disabled veteran residence homestead exemption or a temporary
exemption under Section 11.132 for the residence homestead of the
surviving spouse of a firefighter or peace officer who is killed
while performing official duties, after the deadline for filing it
has passed if it is filed not later than one year after the
delinquency date for the taxes on the homestead.
SECTION 4. Section 403.302(d-1), Government Code, is
amended to read as follows:
(d-1) For purposes of Subsection (d), a residence homestead
that receives an exemption under Section 11.131 or 11.132, Tax
Code, in the year that is the subject of the study is not considered
to be taxable property.
SECTION 5. Subchapter E, Chapter 42, Education Code, is
amended by adding Section 42.2511 to read as follows:
Sec. 42.2511. ADDITIONAL STATE AID FOR TEMPORARY HOMESTEAD
EXEMPTION. (a) Notwithstanding Section 42.2516 or any other
provision of this chapter, a school district is entitled to
additional state aid to the extent that state aid under this chapter
based on the determination of the school district's taxable value
of property as provided under Subchapter M, Chapter 403, Government
Code, does not fully compensate the district for ad valorem tax
revenue lost due to the temporary exemption from ad valorem
taxation of the residence homestead of the surviving spouse of a
firefighter or peace officer killed while performing official
duties under Section 1-b(k), Article VIII, Texas Constitution, as
proposed by the joint resolution to amend that section adopted by
the 82nd Legislature, Regular Session, 2011.
(b) The commissioner, using information provided by the
comptroller, shall compute the amount of additional state aid to
which a district is entitled under Subsection (a). A determination
by the commissioner under this section is final and may not be
appealed.
(c) Notwithstanding any other provision of this chapter, in
computing state aid for the 2012-2013 school year, a school
district's taxable value of property under Subchapter M, Chapter
403, Government Code, is determined as if the temporary exemption
from ad valorem taxation of the residence homestead of the
surviving spouse of a firefighter or peace officer killed while
performing official duties under Section 1-b(k), Article VIII,
Texas Constitution, as proposed by the joint resolution to amend
that section adopted by the 82nd Legislature, Regular Session,
2011, had been in effect for the 2011 tax year. This subsection
expires September 1, 2014.
SECTION 6. Section 11.132, Tax Code, as added by this Act,
applies only to a tax year beginning on or after January 1, 2012.
SECTION 7. This Act takes effect January 1, 2012, but only
if the constitutional amendment proposed by the 82nd Legislature,
Regular Session, 2011, authorizing the legislature to temporarily
exempt from ad valorem taxation the residence homestead of the
surviving spouse of a firefighter or peace officer killed while
performing official duties is approved by the voters. If that
amendment is not approved by the voters, this Act has no effect.