83R1935 DDT-D
By: King of Parker H.B. No. 875
A BILL TO BE ENTITLED
AN ACT
relating to the eligibility of the surviving spouse of a person who
is disabled to receive a limitation of school 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. This Act applies only to an ad valorem tax year
that begins on or after the effective date of this Act.
SECTION 3. This Act takes effect January 1, 2014, but only
if the constitutional amendment proposed by the 83rd Legislature,
Regular Session, 2013, allowing the surviving spouse of a person
who is disabled 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, this Act has no effect.