84R3420 CJC-D
By: Farias H.B. No. 1271
A BILL TO BE ENTITLED
AN ACT
relating to an exemption from ad valorem taxation of the total
appraised value of the residence homestead of a veteran or current
member of the armed services of the United States while the veteran
or current service member participates in a veterans court program.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Subchapter B, Chapter 11, Tax Code, is amended by
adding Section 11.134 to read as follows:
Sec. 11.134. VETERAN OR MEMBER OF ARMED SERVICES
PARTICIPATING IN VETERANS COURT PROGRAM. (a) In this section:
(1) "Residence homestead" has the meaning assigned by
Section 11.13.
(2) "Veterans court program" means the program
described by Chapter 124, Government Code, or a program designed to
assist veterans and current members of the armed services of the
United States in avoiding involvement in the criminal justice
system that has eligibility and procedural requirements that are
substantially equivalent to the requirements of that chapter.
(b) A veteran or current service member is entitled to an
exemption from taxation of the total appraised value of the
veteran's or current service member's residence homestead for the
period prescribed by Subsection (c).
(c) A veteran or current service member is eligible to
receive an exemption under this section only for the period during
which the veteran or current service member participates in a
veterans court program.
SECTION 2. Section 11.42(e), Tax Code, is amended to read as
follows:
(e) A person who qualifies for an exemption under Section
11.131 or 11.134 after January 1 of a tax year may receive the
exemption for the applicable portion of that tax year immediately
on qualification for 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 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, [or] an exemption under Section 11.132 for the
residence homestead of the surviving spouse of a member of the armed
services of the United States who is killed in action, or an
exemption under 11.134 for the residence homestead of a veteran or
current service member participating in a veterans court program,
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 26.10(c), Tax Code, is amended to read as
follows:
(c) If the appraisal roll shows that a residence homestead
exemption under Section 11.131 or 11.134 applicable to a property
on January 1 of a year terminated during the year, the tax due
against the residence homestead is calculated by multiplying the
amount of the taxes that otherwise would be imposed on the residence
homestead for the entire year had the individual not qualified for
the residence homestead exemption [under Section 11.131] during the
year 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.
SECTION 5. Section 26.1125, Tax Code, is amended to read as
follows:
Sec. 26.1125. CALCULATION OF TAXES ON RESIDENCE HOMESTEAD
OF 100 PERCENT OR TOTALLY DISABLED VETERAN OR PARTICIPANT IN
VETERANS COURT PROGRAM. (a) If a person qualifies for an exemption
under Section 11.131 or 11.134 after the beginning of a tax year,
the amount of the taxes on the residence homestead of the person for
the tax year is calculated by multiplying the amount of the taxes
that otherwise would be imposed on the residence homestead for the
entire year had the person not qualified for the applicable
exemption [under Section 11.131] by a fraction, the denominator of
which is 365 and the numerator of which is the number of days that
elapsed before the date the person qualified for the applicable
exemption [under Section 11.131].
(b) If a person qualifies for an exemption under Section
11.131 or 11.134 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 6. 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, or
11.134, Tax Code, in the year that is the subject of the study is not
considered to be taxable property.
SECTION 7. Section 11.134, Tax Code, as added by this Act,
applies only to ad valorem taxes imposed for a tax year beginning on
or after the effective date of this Act.
SECTION 8. This Act takes effect January 1, 2016, but only
if the constitutional amendment proposed by the 84th Legislature,
Regular Session, 2015, authorizing the legislature to exempt from
ad valorem taxation the total assessed value of the residence
homestead of a veteran or current member of the armed services of
the United States while the veteran or current service member
participates in a veterans court program is approved by the voters.
If that constitutional amendment is not approved by the voters,
this Act has no effect.