Texas 2015 - 84th Regular

Texas House Bill HB1271 Compare Versions

Only one version of the bill is available at this time.

Old	New	Differences
1	1	84R3420 CJC-D
2	2	By: Farias H.B. No. 1271
3	3
4	4
5	5	A BILL TO BE ENTITLED
6	6	AN ACT
7	7	relating to an exemption from ad valorem taxation of the total
8	8	appraised value of the residence homestead of a veteran or current
9	9	member of the armed services of the United States while the veteran
10	10	or current service member participates in a veterans court program.
11	11	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
12	12	SECTION 1. Subchapter B, Chapter 11, Tax Code, is amended by
13	13	adding Section 11.134 to read as follows:
14	14	Sec. 11.134. VETERAN OR MEMBER OF ARMED SERVICES
15	15	PARTICIPATING IN VETERANS COURT PROGRAM. (a) In this section:
16	16	(1) "Residence homestead" has the meaning assigned by
17	17	Section 11.13.
18	18	(2) "Veterans court program" means the program
19	19	described by Chapter 124, Government Code, or a program designed to
20	20	assist veterans and current members of the armed services of the
21	21	United States in avoiding involvement in the criminal justice
22	22	system that has eligibility and procedural requirements that are
23	23	substantially equivalent to the requirements of that chapter.
24	24	(b) A veteran or current service member is entitled to an
25	25	exemption from taxation of the total appraised value of the
26	26	veteran's or current service member's residence homestead for the
27	27	period prescribed by Subsection (c).
28	28	(c) A veteran or current service member is eligible to
29	29	receive an exemption under this section only for the period during
30	30	which the veteran or current service member participates in a
31	31	veterans court program.
32	32	SECTION 2. Section 11.42(e), Tax Code, is amended to read as
33	33	follows:
34	34	(e) A person who qualifies for an exemption under Section
35	35	11.131 or 11.134 after January 1 of a tax year may receive the
36	36	exemption for the applicable portion of that tax year immediately
37	37	on qualification for the exemption.
38	38	SECTION 3. Section 11.431(a), Tax Code, is amended to read
39	39	as follows:
40	40	(a) The chief appraiser shall accept and approve or deny an
41	41	application for a residence homestead exemption, including an
42	42	exemption under Section 11.131 or 11.132 for the residence
43	43	homestead of a disabled veteran or the surviving spouse of a
44	44	disabled veteran, [or] an exemption under Section 11.132 for the
45	45	residence homestead of the surviving spouse of a member of the armed
46	46	services of the United States who is killed in action, or an
47	47	exemption under 11.134 for the residence homestead of a veteran or
48	48	current service member participating in a veterans court program,
49	49	after the deadline for filing it has passed if it is filed not later
50	50	than one year after the delinquency date for the taxes on the
51	51	homestead.
52	52	SECTION 4. Section 26.10(c), Tax Code, is amended to read as
53	53	follows:
54	54	(c) If the appraisal roll shows that a residence homestead
55	55	exemption under Section 11.131 or 11.134 applicable to a property
56	56	on January 1 of a year terminated during the year, the tax due
57	57	against the residence homestead is calculated by multiplying the
58	58	amount of the taxes that otherwise would be imposed on the residence
59	59	homestead for the entire year had the individual not qualified for
60	60	the residence homestead exemption [under Section 11.131] during the
61	61	year by a fraction, the denominator of which is 365 and the
62	62	numerator of which is the number of days that elapsed after the date
63	63	the exemption terminated.
64	64	SECTION 5. Section 26.1125, Tax Code, is amended to read as
65	65	follows:
66	66	Sec. 26.1125. CALCULATION OF TAXES ON RESIDENCE HOMESTEAD
67	67	OF 100 PERCENT OR TOTALLY DISABLED VETERAN OR PARTICIPANT IN
68	68	VETERANS COURT PROGRAM. (a) If a person qualifies for an exemption
69	69	under Section 11.131 or 11.134 after the beginning of a tax year,
70	70	the amount of the taxes on the residence homestead of the person for
71	71	the tax year is calculated by multiplying the amount of the taxes
72	72	that otherwise would be imposed on the residence homestead for the
73	73	entire year had the person not qualified for the applicable
74	74	exemption [under Section 11.131] by a fraction, the denominator of
75	75	which is 365 and the numerator of which is the number of days that
76	76	elapsed before the date the person qualified for the applicable
77	77	exemption [under Section 11.131].
78	78	(b) If a person qualifies for an exemption under Section
79	79	11.131 or 11.134 with respect to the property after the amount of
80	80	the tax due on the property is calculated and the effect of the
81	81	qualification is to reduce the amount of the tax due on the
82	82	property, the assessor for each taxing unit shall recalculate the
83	83	amount of the tax due on the property and correct the tax roll. If
84	84	the tax bill has been mailed and the tax on the property has not been
85	85	paid, the assessor shall mail a corrected tax bill to the person in
86	86	whose name the property is listed on the tax roll or to the person's
87	87	authorized agent. If the tax on the property has been paid, the tax
88	88	collector for the taxing unit shall refund to the person who paid
89	89	the tax the amount by which the payment exceeded the tax due.
90	90	SECTION 6. Section 403.302(d-1), Government Code, is
91	91	amended to read as follows:
92	92	(d-1) For purposes of Subsection (d), a residence homestead
93	93	that receives an exemption under Section 11.131, [or] 11.132, or
94	94	11.134, Tax Code, in the year that is the subject of the study is not
95	95	considered to be taxable property.
96	96	SECTION 7. Section 11.134, Tax Code, as added by this Act,
97	97	applies only to ad valorem taxes imposed for a tax year beginning on
98	98	or after the effective date of this Act.
99	99	SECTION 8. This Act takes effect January 1, 2016, but only
100	100	if the constitutional amendment proposed by the 84th Legislature,
101	101	Regular Session, 2015, authorizing the legislature to exempt from
102	102	ad valorem taxation the total assessed value of the residence
103	103	homestead of a veteran or current member of the armed services of
104	104	the United States while the veteran or current service member
105	105	participates in a veterans court program is approved by the voters.
106	106	If that constitutional amendment is not approved by the voters,
107	107	this Act has no effect.