Texas 2015 - 84th Regular

Texas House Bill HB2838 Compare Versions

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

Old	New	Differences
1	1	84R5504 CJC-D
2	2	By: King of Taylor H.B. No. 2838
3	3
4	4
5	5	A BILL TO BE ENTITLED
6	6	AN ACT
7	7	relating to the authority of the governing body of a taxing unit to
8	8	provide an additional exemption from ad valorem taxation of the
9	9	residence homesteads of certain surviving spouses of peace officers
10	10	and firefighters killed in the line of duty.
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. RESIDENCE HOMESTEAD OF SURVIVING SPOUSES OF
15	15	CERTAIN PEACE OFFICERS AND FIREFIGHTERS. (a) In this section:
16	16	(1) "Controlled substance" has the meaning assigned by
17	17	Section 481.002, Health and Safety Code.
18	18	(2) "Dangerous drug" has the meaning assigned by
19	19	Section 483.001, Health and Safety Code.
20	20	(3) "Firefighter" means:
21	21	(A) an individual employed by this state or by a
22	22	political or legal subdivision of this state who is subject to
23	23	certification by the Texas Commission on Fire Protection; or
24	24	(B) a member of an organized volunteer
25	25	fire-fighting unit that:
26	26	(i) renders fire-fighting services without
27	27	remuneration; and
28	28	(ii) conducts a minimum of two drills each
29	29	month, each at least two hours long.
30	30	(4) "Peace officer" means an individual described by
31	31	Article 2.12, Code of Criminal Procedure, who is elected,
32	32	appointed, or employed as a peace officer by this state, a political
33	33	subdivision of this state, or another entity listed in that
34	34	article.
35	35	(5) "Residence homestead" has the meaning assigned by
36	36	Section 11.13.
37	37	(b) The surviving spouse of a peace officer or firefighter
38	38	who has not remarried is entitled to an exemption from taxation by a
39	39	taxing unit of all or part of the appraised value of the surviving
40	40	spouse's residence homestead if:
41	41	(1) the exemption is adopted by the governing body of
42	42	the taxing unit in the manner required by law for official action by
43	43	the governing body;
44	44	(2) the property was the residence homestead of the
45	45	surviving spouse on the date the peace officer or firefighter died
46	46	or qualified as the residence homestead of the surviving spouse
47	47	before the second anniversary of the date the peace officer or
48	48	firefighter died;
49	49	(3) the peace officer or firefighter was killed, or
50	50	died as a result of an injury incurred, while in the performance of
51	51	official duties as a peace officer or firefighter; and
52	52	(4) the death of the peace officer or firefighter was
53	53	not the result of the peace officer's or firefighter's own wilful
54	54	misconduct or abuse of alcohol, a controlled substance, a dangerous
55	55	drug, or a combination of two or more of those substances.
56	56	(c) The governing body of a taxing unit may adopt the
57	57	exemption provided by Subsection (b) as a specified dollar amount
58	58	or as a percentage of the appraised value of the property.
59	59	(d) If a surviving spouse who receives an exemption under
60	60	Subsection (b) subsequently qualifies a different property in the
61	61	same taxing unit as the surviving spouse's residence homestead, the
62	62	surviving spouse is entitled to an exemption adopted by the
63	63	governing body of the taxing unit under Subsection (b) on the
64	64	subsequently qualified residence homestead.
65	65	(e) The assessor and collector for a taxing unit may
66	66	disregard the exemption authorized by Subsection (b) and assess and
67	67	collect a tax pledged for the payment of debt without giving effect
68	68	to the exemption if:
69	69	(1) prior to the adoption of the exemption, the taxing
70	70	unit pledged the taxes for the payment of a debt; and
71	71	(2) granting the exemption would impair the obligation
72	72	of the contract creating the debt.
73	73	SECTION 2. Section 11.42(c), Tax Code, is amended to read as
74	74	follows:
75	75	(c) An exemption authorized by Section 11.13(c) or (d), [or]
76	76	11.132, or 11.134 is effective as of January 1 of the tax year in
77	77	which the person qualifies for the exemption and applies to the
78	78	entire tax year.
79	79	SECTION 3. Section 11.43(c), Tax Code, is amended to read as
80	80	follows:
81	81	(c) An exemption provided by Section 11.13, 11.131, 11.132,
82	82	11.134, 11.17, 11.18, 11.182, 11.1827, 11.183, 11.19, 11.20, 11.21,
83	83	11.22, 11.23(h), (j), or (j-1), 11.231, 11.254, 11.271, 11.29,
84	84	11.30, 11.31, or 11.315, once allowed, need not be claimed in
85	85	subsequent years, and except as otherwise provided by Subsection
86	86	(e), the exemption applies to the property until it changes
87	87	ownership or the person's qualification for the exemption changes.
88	88	However, the chief appraiser may require a person allowed one of the
89	89	exemptions in a prior year to file a new application to confirm the
90	90	person's current qualification for the exemption by delivering a
91	91	written notice that a new application is required, accompanied by
92	92	an appropriate application form, to the person previously allowed
93	93	the exemption.
94	94	SECTION 4. Section 11.431(a), Tax Code, is amended to read
95	95	as follows:
96	96	(a) The chief appraiser shall accept and approve or deny an
97	97	application for a residence homestead exemption, including an
98	98	exemption under Section 11.131 or 11.132 for the residence
99	99	homestead of a disabled veteran or the surviving spouse of a
100	100	disabled veteran, [or] an exemption under Section 11.132 for the
101	101	residence homestead of the surviving spouse of a member of the armed
102	102	services of the United States who is killed in action, or an
103	103	exemption under Section 11.134 for the residence homestead of the
104	104	surviving spouse of a peace officer or firefighter, after the
105	105	deadline for filing it has passed if it is filed not later than one
106	106	year after the delinquency date for the taxes on the homestead.
107	107	SECTION 5. Section 25.23(a), Tax Code, is amended to read as
108	108	follows:
109	109	(a) After submission of appraisal records, the chief
110	110	appraiser shall prepare supplemental appraisal records listing:
111	111	(1) each taxable property the chief appraiser
112	112	discovers that is not included in the records already submitted,
113	113	including property that was omitted from an appraisal roll in a
114	114	prior tax year;
115	115	(2) property on which the appraisal review board has
116	116	not determined a protest at the time of its approval of the
117	117	appraisal records; and
118	118	(3) property that qualifies for an exemption under
119	119	Section 11.13(n) or 11.134 that was adopted by the governing body of
120	120	a taxing unit after the date the appraisal records were submitted.
121	121	SECTION 6. Section 26.10(b), Tax Code, is amended to read as
122	122	follows:
123	123	(b) If the appraisal roll shows that a residence homestead
124	124	exemption under Section 11.13(c) or (d), [or] 11.132, or 11.134
125	125	applicable to a property on January 1 of a year terminated during
126	126	the year and if the owner of the property qualifies a different
127	127	property for one of those residence homestead exemptions during the
128	128	same year, the tax due against the former residence homestead is
129	129	calculated by:
130	130	(1) subtracting:
131	131	(A) the amount of the taxes that otherwise would
132	132	be imposed on the former residence homestead for the entire year had
133	133	the owner qualified for the residence homestead exemption for the
134	134	entire year; from
135	135	(B) the amount of the taxes that otherwise would
136	136	be imposed on the former residence homestead for the entire year had
137	137	the owner not qualified for the residence homestead exemption
138	138	during the year;
139	139	(2) multiplying the remainder determined under
140	140	Subdivision (1) by a fraction, the denominator of which is 365 and
141	141	the numerator of which is the number of days that elapsed after the
142	142	date the exemption terminated; and
143	143	(3) adding the product determined under Subdivision
144	144	(2) and the amount described by Subdivision (1)(A).
145	145	SECTION 7. Section 26.112, Tax Code, is amended to read as
146	146	follows:
147	147	Sec. 26.112. CALCULATION OF TAXES ON RESIDENCE HOMESTEAD OF
148	148	CERTAIN PERSONS. (a) Except as provided by Section 26.10(b), if at
149	149	any time during a tax year property is owned by an individual who
150	150	qualifies for an exemption under Section 11.13(c) or (d), [or]
151	151	11.132, or 11.134, the amount of the tax due on the property for the
152	152	tax year is calculated as if the individual qualified for the
153	153	exemption on January 1 and continued to qualify for the exemption
154	154	for the remainder of the tax year.
155	155	(b) If an individual qualifies for an exemption under
156	156	Section 11.13(c) or (d), [or] 11.132, or 11.134 with respect to the
157	157	property after the amount of the tax due on the property is
158	158	calculated and the effect of the qualification is to reduce the
159	159	amount of the tax due on the property, the assessor for each taxing
160	160	unit shall recalculate the amount of the tax due on the property and
161	161	correct the tax roll. If the tax bill has been mailed and the tax on
162	162	the property has not been paid, the assessor shall mail a corrected
163	163	tax bill to the person in whose name the property is listed on the
164	164	tax roll or to the person's authorized agent. If the tax on the
165	165	property has been paid, the tax collector for the taxing unit shall
166	166	refund to the person who paid the tax the amount by which the
167	167	payment exceeded the tax due.
168	168	SECTION 8. Section 403.302(d-1), Government Code, is
169	169	amended to read as follows:
170	170	(d-1) For purposes of Subsection (d):
171	171	(1) [,] a residence homestead that receives an
172	172	exemption under Section 11.131 or 11.132, Tax Code, in the year that
173	173	is the subject of the study is not considered to be taxable
174	174	property; and
175	175	(2) a residence homestead that receives an exemption
176	176	under Section 11.134, Tax Code, in the year that is the subject of
177	177	the study is considered to be taxable property.
178	178	SECTION 9. This Act applies only to an ad valorem tax year
179	179	that begins on or after the effective date of this Act.
180	180	SECTION 10. This Act takes effect January 1, 2016, but only
181	181	if the constitutional amendment proposed by the 84th Legislature,
182	182	Regular Session, 2015, authorizing the governing body of a
183	183	political subdivision to provide an additional exemption from ad
184	184	valorem taxation of the residence homesteads of certain surviving
185	185	spouses of peace officers and firefighters killed in the line of
186	186	duty is approved by the voters. If that amendment is not approved
187	187	by the voters, this Act has no effect.