Texas 2015 - 84th Regular

Texas House Bill HB3280 Compare Versions

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

Old	New	Differences
1	1	84R8818 TJB-D
2	2	By: Bell H.B. No. 3280
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 for property
8	8	owned by a charitable organization for the purpose of donation to a
9	9	partially disabled veteran for use as the veteran's residence
10	10	homestead and for property donated to such a veteran by, or
11	11	purchased by such a veteran with a donation from, such an
12	12	organization for that purpose.
13	13	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
14	14	SECTION 1. The heading to Section 11.132, Tax Code, as added
15	15	by Chapter 122 (H.B. 97), Acts of the 83rd Legislature, Regular
16	16	Session, 2013, is amended to read as follows:
17	17	Sec. 11.132. [DONATED] RESIDENCE HOMESTEAD OF PARTIALLY
18	18	DISABLED VETERAN DONATED BY OR PURCHASED WITH DONATION FROM
19	19	CHARITABLE ORGANIZATION.
20	20	SECTION 2. Section 11.132, Tax Code, as added by Chapter 122
21	21	(H.B. 97), Acts of the 83rd Legislature, Regular Session, 2013, is
22	22	amended by amending Subsections (b) and (c) and adding Subsections
23	23	(b-1) and (e) to read as follows:
24	24	(b) A disabled veteran who has a disability rating of less
25	25	than 100 percent is entitled to an exemption from taxation of a
26	26	percentage of the appraised value of the disabled veteran's
27	27	residence homestead equal to the disabled veteran's disability
28	28	rating if the residence homestead was donated to the disabled
29	29	veteran by a charitable organization:
30	30	(1) at no cost to the disabled veteran; or
31	31	(2) at some cost to the disabled veteran in the form of
32	32	a cash payment, a mortgage, or both in an aggregate amount that is
33	33	not more than 50 percent of the good faith estimate of the market
34	34	value of the residence homestead made by the charitable
35	35	organization as of the date the donation is made.
36	36	(b-1) A disabled veteran who has a disability rating of less
37	37	than 100 percent is entitled to an exemption from taxation of a
38	38	portion of the appraised value of the disabled veteran's residence
39	39	homestead equal to the dollar amount of a donation made to the
40	40	disabled veteran by a charitable organization for the purpose of
41	41	purchasing the residence homestead if the donation is used by the
42	42	disabled veteran for that purpose.
43	43	(c) The surviving spouse of a disabled veteran who qualified
44	44	for an exemption under Subsection (b) or (b-1) of a percentage or a
45	45	portion of the appraised value of the disabled veteran's residence
46	46	homestead when the disabled veteran died is entitled to an
47	47	exemption from taxation of the same percentage or portion of the
48	48	appraised value of the same property to which the disabled
49	49	veteran's exemption applied if:
50	50	(1) the surviving spouse has not remarried since the
51	51	death of the disabled veteran; and
52	52	(2) the property:
53	53	(A) was the residence homestead of the surviving
54	54	spouse when the disabled veteran died; and
55	55	(B) remains the residence homestead of the
56	56	surviving spouse.
57	57	(e) An eligible disabled veteran may not receive an
58	58	exemption of both a percentage and a portion of the appraised value
59	59	of the residence homestead under Subsections (b) and (b-1), but may
60	60	choose either.
61	61	SECTION 3. Subchapter B, Chapter 11, Tax Code, is amended by
62	62	adding Section 11.1815 to read as follows:
63	63	Sec. 11.1815. CHARITABLE ORGANIZATIONS BUILDING RESIDENCE
64	64	HOMESTEADS FOR DISABLED VETERANS. (a) A charitable organization is
65	65	entitled to an exemption from taxation of real property it owns if
66	66	the organization:
67	67	(1) is exempt from federal income taxation under
68	68	Section 501(a), Internal Revenue Code of 1986, as an organization
69	69	described by Section 501(c)(3) of that code; and
70	70	(2) owns the property for the purpose of building a
71	71	single-family residence on the property to donate to a disabled
72	72	veteran at no cost to the disabled veteran as provided by Section
73	73	11.132(b)(1), or at some cost to the disabled veteran as provided by
74	74	Section 11.132(b)(2).
75	75	(b) Property may not be exempted under Subsection (a) after
76	76	the third anniversary of the date the charitable organization
77	77	acquires the property.
78	78	(c) For the purposes of Subsection (d), the chief appraiser
79	79	shall determine the market value of property exempted under this
80	80	section and shall record the market value in the appraisal records.
81	81	(d) If the charitable organization sells property exempted
82	82	under this section to a person other than a disabled veteran through
83	83	a donation described by Subsection (a)(2), a penalty is imposed on
84	84	the property equal to the amount of the taxes that would have been
85	85	imposed on the property in each tax year that the property was
86	86	exempted from taxation under this section, plus interest at an
87	87	annual rate of seven percent calculated from the dates on which the
88	88	taxes would have become due.
89	89	(e) The charitable organization and the purchaser of the
90	90	property are jointly and severally liable for the penalty and
91	91	interest imposed under Subsection (d). A tax lien in favor of all
92	92	taxing units for which the penalty is imposed attaches to the
93	93	property to secure payment of the penalty and interest.
94	94	(f) The chief appraiser shall make an entry in the appraisal
95	95	records for the property against which a penalty under Subsection
96	96	(d) is imposed and shall deliver written notice of the imposition of
97	97	the penalty and interest to the charitable organization and to the
98	98	person who purchased the property from that organization.
99	99	SECTION 4. The heading to Section 11.436, Tax Code, is
100	100	amended to read as follows:
101	101	Sec. 11.436. APPLICATION FOR EXEMPTION OF CERTAIN PROPERTY
102	102	USED FOR LOW-INCOME HOUSING OR TO BUILD RESIDENCE HOMESTEADS FOR
103	103	DISABLED VETERANS.
104	104	SECTION 5. Section 11.436(a), Tax Code, is amended to read
105	105	as follows:
106	106	(a) An organization that acquires property that qualifies
107	107	for an exemption under Section 11.181(a), 11.1815(a), or 11.1825
108	108	may apply for the exemption for the year of acquisition not later
109	109	than the 30th day after the date the organization acquires the
110	110	property, and the deadline provided by Section 11.43(d) does not
111	111	apply to the application for that year.
112	112	SECTION 6. Section 26.111(a), Tax Code, is amended to read
113	113	as follows:
114	114	(a) If an organization acquires taxable property that
115	115	qualifies for and is granted an exemption under Section 11.181(a),
116	116	11.1815(a), or 11.182(a) for the year in which the property was
117	117	acquired, the amount of tax due on the property for that year is
118	118	calculated by multiplying the amount of taxes imposed on the
119	119	property for the entire year as provided by Section 26.09 by a
120	120	fraction, the denominator of which is 365 and the numerator of which
121	121	is the number of days in that year before the date the charitable
122	122	organization acquired the property.
123	123	SECTION 7. The heading to Section 26.1127, Tax Code, is
124	124	amended to read as follows:
125	125	Sec. 26.1127. CALCULATION OF TAXES ON [DONATED] RESIDENCE
126	126	HOMESTEAD OF DISABLED VETERAN OR SURVIVING SPOUSE OF DISABLED
127	127	VETERAN DONATED BY OR PURCHASED WITH DONATION FROM CHARITABLE
128	128	ORGANIZATION.
129	129	SECTION 8. This Act applies only to ad valorem taxes imposed
130	130	for an ad valorem tax year that begins on or after the effective
131	131	date of this Act.
132	132	SECTION 9. This Act takes effect January 1, 2016, but only
133	133	if the constitutional amendment proposed by the 84th Legislature,
134	134	Regular Session, 2015, authorizing the legislature to provide for
135	135	an exemption from ad valorem taxation of part of the market value of
136	136	the residence homestead of a partially disabled veteran or the
137	137	surviving spouse of a partially disabled veteran if the residence
138	138	homestead was donated to the partially disabled veteran by a
139	139	charitable organization for less than the market value of the
140	140	residence homestead or if the charitable organization donated all
141	141	or part of the purchase price of the residence homestead to the
142	142	partially disabled veteran and harmonizing certain related
143	143	provisions of the Texas Constitution is approved by the voters. If
144	144	that amendment is not approved by the voters, this Act has no
145	145	effect.