Texas 2015 - 84th Regular

Texas House Bill HB242 Compare Versions

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

Old	New	Differences
1	1	84R1820 CJC-D
2	2	By: Lucio III H.B. No. 242
3	3
4	4
5	5	A BILL TO BE ENTITLED
6	6	AN ACT
7	7	relating to a local option exemption from ad valorem taxation by a
8	8	county of a portion of the value of the residence homestead of a
9	9	veteran who has been honorably discharged.
10	10	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
11	11	SECTION 1. Section 11.13, Tax Code, is amended by amending
12	12	Subsection (i) and adding Subsection (u) to read as follows:
13	13	(i) The assessor and collector for a taxing unit may
14	14	disregard the exemptions authorized by Subsection (b), (c), (d),
15	15	[or] (n), or (u) [of this section] and assess and collect a tax
16	16	pledged for payment of debt without deducting the amount of the
17	17	exemption if:
18	18	(1) prior to adoption of the exemption, the unit
19	19	pledged the taxes for the payment of a debt; and
20	20	(2) granting the exemption would impair the obligation
21	21	of the contract creating the debt.
22	22	(u) A veteran of the United States armed services who has
23	23	been honorably discharged from the branch of service in which the
24	24	individual served is entitled to an exemption from taxation by a
25	25	county of $10,000, or a greater amount provided by action of the
26	26	commissioners court of the county as permitted by Section 1-b(p),
27	27	Article VIII, Texas Constitution, of the appraised value of the
28	28	veteran's residence homestead if the exemption is adopted by the
29	29	commissioners court of the county before July 1 in the manner
30	30	provided by law for official action by the commissioners court. A
31	31	veteran who qualifies for an exemption under this subsection and
32	32	under Subsection (d) may not receive both of those exemptions, but
33	33	is entitled to receive the exemption in the greater amount.
34	34	SECTION 2. Section 11.42(c), Tax Code, is amended to read as
35	35	follows:
36	36	(c) An exemption authorized by Section 11.13(c), [or] (d),
37	37	or (u) or 11.132 is effective as of January 1 of the tax year in
38	38	which the person qualifies for the exemption and applies to the
39	39	entire tax year.
40	40	SECTION 3. Section 26.10(b), Tax Code, is amended to read as
41	41	follows:
42	42	(b) If the appraisal roll shows that a residence homestead
43	43	exemption under Section 11.13(c), [or] (d), or (u) or 11.132
44	44	applicable to a property on January 1 of a year terminated during
45	45	the year and if the owner of the property qualifies a different
46	46	property for one of those residence homestead exemptions during the
47	47	same year, the tax due against the former residence homestead is
48	48	calculated by:
49	49	(1) subtracting:
50	50	(A) the amount of the taxes that otherwise would
51	51	be imposed on the former residence homestead for the entire year had
52	52	the owner qualified for the residence homestead exemption for the
53	53	entire year; from
54	54	(B) the amount of the taxes that otherwise would
55	55	be imposed on the former residence homestead for the entire year had
56	56	the owner not qualified for the residence homestead exemption
57	57	during the year;
58	58	(2) multiplying the remainder determined under
59	59	Subdivision (1) by a fraction, the denominator of which is 365 and
60	60	the numerator of which is the number of days that elapsed after the
61	61	date the exemption terminated; and
62	62	(3) adding the product determined under Subdivision
63	63	(2) and the amount described by Subdivision (1)(A).
64	64	SECTION 4. Section 26.112, Tax Code, is amended to read as
65	65	follows:
66	66	Sec. 26.112. CALCULATION OF TAXES ON RESIDENCE HOMESTEAD OF
67	67	CERTAIN PERSONS. (a) Except as provided by Section 26.10(b), if at
68	68	any time during a tax year property is owned by an individual who
69	69	qualifies for an exemption under Section 11.13(c), [or] (d), or (u)
70	70	or 11.132, the amount of the tax due on the property for the tax year
71	71	is calculated as if the individual qualified for the exemption on
72	72	January 1 and continued to qualify for the exemption for the
73	73	remainder of the tax year.
74	74	(b) If an individual qualifies for an exemption under
75	75	Section 11.13(c), [or] (d), or (u) or 11.132 with respect to the
76	76	property after the amount of the tax due on the property is
77	77	calculated and the effect of the qualification is to reduce the
78	78	amount of the tax due on the property, the assessor for each taxing
79	79	unit shall recalculate the amount of the tax due on the property and
80	80	correct the tax roll. If the tax bill has been mailed and the tax on
81	81	the property has not been paid, the assessor shall mail a corrected
82	82	tax bill to the person in whose name the property is listed on the
83	83	tax roll or to the person's authorized agent. If the tax on the
84	84	property has been paid, the tax collector for the taxing unit shall
85	85	refund to the person who paid the tax the amount by which the
86	86	payment exceeded the tax due.
87	87	SECTION 5. This Act applies only to ad valorem taxes imposed
88	88	for a tax year that begins on or after the effective date of this
89	89	Act.
90	90	SECTION 6. This Act takes effect January 1, 2016, but only
91	91	if the constitutional amendment proposed by the 84th Legislature,
92	92	Regular Session, 2015, authorizing a local option exemption from ad
93	93	valorem taxation by a county of a portion of the value of the
94	94	residence homestead of a veteran of the United States armed
95	95	services who has been honorably discharged is approved by the
96	96	voters. If that amendment is not approved by the voters, this Act
97	97	has no effect.