83R3942 TJB-F
By: Bonnen of Brazoria H.B. No. 1008
A BILL TO BE ENTITLED
AN ACT
relating to the calculation of ad valorem taxes on the residence
homestead of a 100 percent or totally disabled veteran or the
surviving spouse of the veteran for the tax year in which the
veteran or spouse qualifies or ceases to qualify for an exemption
from taxation of the homestead.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Section 11.42(c), Tax Code, is amended to read as
follows:
(c) An exemption authorized by Section 11.13(c) or (d) or
11.131 is effective as of January 1 of the tax year in which the
person qualifies for the exemption and applies to the entire tax
year.
SECTION 2. Section 26.10(b), Tax Code, is amended to read as
follows:
(b) If the appraisal roll shows that a residence homestead
exemption authorized by Section 11.13(c) or (d) or 11.131 [for an
individual 65 years of age or older or a residence homestead
exemption for a disabled individual] applicable to a property on
January 1 of a year terminated during the year and if the owner of
the property qualifies a different property for one of those
residence homestead exemptions during the same year, the tax due
against the former residence homestead is calculated by:
(1) subtracting:
(A) the amount of the taxes that otherwise would
be imposed on the former residence homestead for the entire year had
the owner [individual] qualified for the residence homestead
exemption for the entire year; from
(B) the amount of the taxes that otherwise would
be imposed on the former residence homestead for the entire year had
the owner [individual] not qualified for the residence homestead
exemption during the year;
(2) multiplying the remainder determined under
Subdivision (1) by a fraction, the denominator of which is 365 and
the numerator of which is the number of days that elapsed after the
date the exemption terminated; and
(3) adding the product determined under Subdivision
(2) and the amount described by Subdivision (1)(A).
SECTION 3. Section 26.112, Tax Code, is amended to read as
follows:
Sec. 26.112. CALCULATION OF TAXES ON RESIDENCE HOMESTEAD OF
CERTAIN PERSONS [ELDERLY OR DISABLED PERSON]. (a) Except as
provided by Section 26.10(b), if at any time during a tax year
property is owned by an individual who qualifies for an exemption
under Section 11.13(c) or (d) or 11.131, the amount of the tax due
on the property for the tax year is calculated as if the individual
[person] qualified for the exemption on January 1 and continued to
qualify for the exemption for the remainder of the tax year.
(b) If an individual [a person] qualifies for an exemption
under Section 11.13(c) or (d) or 11.131 with respect to the property
after the amount of the tax due on the property is calculated and
the effect of the qualification is to reduce the amount of the tax
due on the property, the assessor for each taxing unit shall
recalculate the amount of the tax due on the property and correct
the tax roll. If the tax bill has been mailed and the tax on the
property has not been paid, the assessor shall mail a corrected tax
bill to the person in whose name the property is listed on the tax
roll or to the person's authorized agent. If the tax on the
property has been paid, the tax collector for the taxing unit shall
refund to the person who paid the tax the amount by which the
payment exceeded the tax due.
SECTION 4. Sections 11.42(e), 26.10(c), and 26.1125, Tax
Code, are repealed.
SECTION 5. This Act applies only to an ad valorem tax year
that begins on or after the effective date of this Act.
SECTION 6. This Act takes effect January 1, 2014.