By: Perry, White, Flynn, Farias, H.B. No. 97
Miller of Fort Bend, et al.
A BILL TO BE ENTITLED
AN ACT
relating to the exemption from ad valorem taxation of part of the
appraised value of the residence homestead of a partially disabled
veteran or the surviving spouse of a partially disabled veteran if
the residence homestead was donated to the disabled veteran by a
charitable organization and to the eligibility of 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.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
ARTICLE 1. EXEMPTIONS FOR CERTAIN PARTIALLY DISABLED VETERANS
SECTION 1.01. Subchapter B, Chapter 11, Tax Code, is
amended by adding Section 11.132 to read as follows:
Sec. 11.132. DONATED RESIDENCE HOMESTEAD OF PARTIALLY
DISABLED VETERAN. (a) In this section:
(1) "Charitable organization" means an organization
that is exempt from federal income taxation under Section 501(a),
Internal Revenue Code of 1986, as an organization described by
Section 501(c)(3) of that code.
(2) "Disability rating" and "disabled veteran" have
the meanings assigned by Section 11.22.
(3) "Residence homestead" has the meaning assigned by
Section 11.13.
(4) "Surviving spouse" has the meaning assigned by
Section 11.131.
(b) A disabled veteran who has a disability rating of less
than 100 percent is entitled to an exemption from taxation of a
percentage of the appraised value of the disabled veteran's
residence homestead equal to the disabled veteran's disability
rating if the residence homestead was donated to the disabled
veteran by a charitable organization at no cost to the disabled
veteran.
(c) The surviving spouse of a disabled veteran who qualified
for an exemption under Subsection (b) of a percentage of the
appraised value of the disabled veteran's residence homestead when
the disabled veteran died is entitled to an exemption from taxation
of the same percentage of the appraised value of the same property
to which the disabled veteran's exemption applied if:
(1) the surviving spouse has not remarried since the
death of the disabled veteran; and
(2) the property:
(A) was the residence homestead of the surviving
spouse when the disabled veteran died; and
(B) remains the residence homestead of the
surviving spouse.
(d) If a surviving spouse who qualifies for an exemption
under Subsection (c) subsequently qualifies a different property as
the surviving spouse's residence homestead, the surviving spouse is
entitled to an exemption from taxation of the subsequently
qualified residence homestead in an amount equal to the dollar
amount of the exemption from taxation of the former residence
homestead under Subsection (c) in the last year in which the
surviving spouse received an exemption under that subsection for
that residence homestead if the surviving spouse has not remarried
since the death of the disabled veteran. The surviving spouse is
entitled to receive from the chief appraiser of the appraisal
district in which the former residence homestead was located a
written certificate providing the information necessary to
determine the amount of the exemption to which the surviving spouse
is entitled on the subsequently qualified residence homestead.
SECTION 1.02. Section 11.42(c), Tax Code, is amended to
read as follows:
(c) An exemption authorized by Section 11.13(c) or (d) or
11.132 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 1.03. Sections 11.43(c) and (k), Tax Code, are
amended to read as follows:
(c) An exemption provided by Section 11.13, 11.131, 11.132,
11.17, 11.18, 11.182, 11.1827, 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.
(k) A person who qualifies for an exemption authorized by
Section 11.13(c) or (d) or 11.132 must apply for the exemption no
later than the first anniversary of the date the person qualified
for the exemption.
SECTION 1.04. 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 an
exemption under Section 11.131 or 11.132 for the residence
homestead of a disabled veteran or the surviving spouse of a
disabled veteran, 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 1.05. Section 26.10(b), Tax Code, is amended to
read as follows:
(b) If the appraisal roll shows that a residence homestead
exemption under Section 11.13(c) or (d) or 11.132 [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
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 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 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 1.06. Chapter 26, Tax Code, is amended by adding
Section 26.1127 to read as follows:
Sec. 26.1127. CALCULATION OF TAXES ON DONATED RESIDENCE
HOMESTEAD OF DISABLED VETERAN OR SURVIVING SPOUSE OF DISABLED
VETERAN. (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 11.132, the amount of the
tax due on the property for the tax year is calculated as if the
individual 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 qualifies for an exemption under
Section 11.132 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 individual
in whose name the property is listed on the tax roll or to the
individual's authorized agent. If the tax on the property has been
paid, the tax collector for the taxing unit shall refund to the
individual who paid the tax the amount by which the payment exceeded
the tax due.
SECTION 1.07. Section 31.031(a), Tax Code, is amended to
read as follows:
(a) This section applies only to:
(1) an individual who is:
(A) disabled or at least 65 years of age; and
(B) qualified for an exemption under Section
11.13(c); or
(2) an individual who is:
(A) a disabled veteran or the unmarried surviving
spouse of a disabled veteran; and
(B) qualified for an exemption under Section
11.132 or 11.22.
SECTION 1.08. This article applies only to ad valorem taxes
imposed for an ad valorem tax year that begins on or after the
effective date of this article.
SECTION 1.09. This article takes effect January 1, 2014,
but only if the constitutional amendment proposed by the 83rd
Legislature, Regular Session, 2013, authorizing the legislature to
provide for an exemption from ad valorem taxation of part of the
market value of the residence homestead of a partially disabled
veteran or the surviving spouse of a partially disabled veteran if
the residence homestead was donated to the disabled veteran by a
charitable organization is approved by the voters. If that
amendment is not approved by the voters, this article has no effect.
ARTICLE 2. EXEMPTIONS FOR CERTAIN SPOUSES OF DISABLED VETERANS
SECTION 2.01. 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 2.02. This article applies only to an ad valorem tax
year that begins on or after the effective date of this article.
SECTION 2.03. This article 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 article has no effect.