Texas 2013 - 83rd Regular

Texas House Bill HB875 Compare Versions

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Old	New	Differences
1	1	83R1935 DDT-D
2	2	By: King of Parker H.B. No. 875
3	3
4	4
5	5	A BILL TO BE ENTITLED
6	6	AN ACT
7	7	relating to the eligibility of the surviving spouse of a person who
8	8	is disabled to receive a limitation of school district ad valorem
9	9	taxes on the person's residence homestead.
10	10	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
11	11	SECTION 1. Section 11.26(i), Tax Code, is amended to read as
12	12	follows:
13	13	(i) If an individual who qualifies for the exemption
14	14	provided by Section 11.13(c) [for an individual 65 years of age or
15	15	older] dies, the surviving spouse of the individual is entitled to
16	16	the limitation applicable to the residence homestead of the
17	17	individual if:
18	18	(1) the surviving spouse is 55 years of age or older
19	19	when the individual dies; and
20	20	(2) the residence homestead of the individual:
21	21	(A) is the residence homestead of the surviving
22	22	spouse on the date that the individual dies; and
23	23	(B) remains the residence homestead of the
24	24	surviving spouse.
25	25	SECTION 2. This Act applies only to an ad valorem tax year
26	26	that begins on or after the effective date of this Act.
27	27	SECTION 3. This Act takes effect January 1, 2014, but only
28	28	if the constitutional amendment proposed by the 83rd Legislature,
29	29	Regular Session, 2013, allowing the surviving spouse of a person
30	30	who is disabled to receive a limitation on school district ad
31	31	valorem taxes on the person's residence homestead if the spouse is
32	32	55 years of age or older at the time of the person's death is
33	33	approved by the voters. If that constitutional amendment is not
34	34	approved by the voters, this Act has no effect.