Texas 2015 - 84th Regular

Texas House Bill HB52 Compare Versions

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

Old	New	Differences
1	1	84R1596 SMH-D
2	2	By: Martinez H.B. No. 52
3	3
4	4
5	5	A BILL TO BE ENTITLED
6	6	AN ACT
7	7	relating to increasing the amount of the residence homestead
8	8	exemption from ad valorem taxation by a school district from
9	9	$15,000 to $45,000, providing for a reduction of the limitation on
10	10	the total amount of ad valorem taxes that may be imposed by a school
11	11	district on the homestead of an elderly or disabled person to
12	12	reflect the increased exemption amount, and protecting school
13	13	districts against the resulting loss in local revenue.
14	14	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
15	15	SECTION 1. Section 11.13(b), Tax Code, is amended to read as
16	16	follows:
17	17	(b) An adult is entitled to exemption from taxation by a
18	18	school district of $45,000 [$15,000] of the appraised value of the
19	19	adult's residence homestead, except that only $5,000 [$10,000] of
20	20	the exemption applies [does not apply] to an entity operating under
21	21	former Chapter 17, 18, 25, 26, 27, or 28, Education Code, as those
22	22	chapters existed on May 1, 1995, as permitted by Section 11.301,
23	23	Education Code.
24	24	SECTION 2. Section 11.26(a), Tax Code, is amended to read as
25	25	follows:
26	26	(a) The tax officials shall appraise the property to which
27	27	this section applies and calculate taxes as on other property, but
28	28	if the tax so calculated exceeds the limitation imposed by this
29	29	section, the tax imposed is the amount of the tax as limited by this
30	30	section, except as otherwise provided by this section. A school
31	31	district may not increase the total annual amount of ad valorem tax
32	32	it imposes on the residence homestead of an individual 65 years of
33	33	age or older or on the residence homestead of an individual who is
34	34	disabled, as defined by Section 11.13, above the amount of the tax
35	35	it imposed in the first tax year in which the individual qualified
36	36	that residence homestead for the applicable exemption provided by
37	37	Section 11.13(c) for an individual who is 65 years of age or older
38	38	or is disabled. If the individual qualified that residence
39	39	homestead for the exemption after the beginning of that first year
40	40	and the residence homestead remains eligible for the same exemption
41	41	for the next year, and if the school district taxes imposed on the
42	42	residence homestead in the next year are less than the amount of
43	43	taxes imposed in that first year, a school district may not
44	44	subsequently increase the total annual amount of ad valorem taxes
45	45	it imposes on the residence homestead above the amount it imposed in
46	46	the year immediately following the first year for which the
47	47	individual qualified that residence homestead for the same
48	48	exemption, except as provided by Subsection (b). If the first tax
49	49	year the individual qualified the residence homestead for the
50	50	exemption provided by Section 11.13(c) for individuals 65 years of
51	51	age or older or disabled was a tax year before the 2016 [1997] tax
52	52	year, the amount of the limitation provided by this section is the
53	53	amount of tax the school district imposed for the 2015 [1996] tax
54	54	year less an amount equal to the amount determined by multiplying
55	55	$30,000 [$10,000] times the tax rate of the school district for the
56	56	2016 [1997] tax year, plus any 2016 [1997] tax attributable to
57	57	improvements made in 2015 [1996], other than improvements made to
58	58	comply with governmental regulations or repairs.
59	59	SECTION 3. Subchapter E, Chapter 42, Education Code, is
60	60	amended by adding Section 42.2512 to read as follows:
61	61	Sec. 42.2512. ADDITIONAL STATE AID FOR HOMESTEAD EXEMPTION.
62	62	(a) Notwithstanding Section 42.2516 or any other provision of this
63	63	chapter, a school district is entitled to additional state aid to
64	64	the extent that state aid under this chapter based on the
65	65	determination of the school district's taxable value of property as
66	66	provided under Subchapter M, Chapter 403, Government Code, does not
67	67	fully compensate the district for ad valorem tax revenue lost due to
68	68	the increase in the homestead exemption under Section 1-b(c),
69	69	Article VIII, Texas Constitution, as proposed by the joint
70	70	resolution to amend that section adopted by the 84th Legislature,
71	71	Regular Session, 2015, and the additional limitation on tax
72	72	increases under Section 1-b(d), Article VIII, Texas Constitution,
73	73	as proposed by the joint resolution to amend that section adopted by
74	74	the 84th Legislature, Regular Session, 2015.
75	75	(b) The commissioner, using information provided by the
76	76	comptroller, shall compute the amount of additional state aid to
77	77	which a district is entitled under Subsection (a). A determination
78	78	by the commissioner under this section is final and may not be
79	79	appealed.
80	80	(c) Notwithstanding any other provision of this chapter, in
81	81	computing state aid for the 2016-2017 school year, a school
82	82	district's taxable value of property under Subchapter M, Chapter
83	83	403, Government Code, is determined as if the increase in the
84	84	homestead exemption under Section 1-b(c), Article VIII, Texas
85	85	Constitution, as proposed by the joint resolution to amend that
86	86	section adopted by the 84th Legislature, Regular Session, 2015, and
87	87	the additional limitation on tax increases under Section 1-b(d),
88	88	Article VIII, Texas Constitution, as proposed by the joint
89	89	resolution to amend that section adopted by the 84th Legislature,
90	90	Regular Session, 2015, had been in effect for the 2015 tax year.
91	91	This subsection expires September 1, 2018.
92	92	SECTION 4. Section 403.302(j), Government Code, is amended
93	93	to read as follows:
94	94	(j) For purposes of Chapter 42, Education Code, the
95	95	comptroller shall certify to the commissioner of education:
96	96	(1) a final value for each school district computed on
97	97	a residence homestead exemption under Section 1-b(c), Article VIII,
98	98	Texas Constitution, of $5,000;
99	99	(2) a final value for each school district computed
100	100	on:
101	101	(A) a residence homestead exemption under
102	102	Section 1-b(c), Article VIII, Texas Constitution, of $15,000; and
103	103	(B) the effect of the additional limitation on
104	104	tax increases under Section 1-b(d), Article VIII, Texas
105	105	Constitution, as proposed by H.J.R. No. 4, 75th Legislature,
106	106	Regular Session, 1997; [and]
107	107	(3) a final value for each school district computed on
108	108	the effect of the reduction of the limitation on tax increases to
109	109	reflect any reduction in the school district tax rate as provided by
110	110	Section 11.26(a-1), (a-2), or (a-3), Tax Code, as applicable; and
111	111	(4) a final value for each school district computed
112	112	on:
113	113	(A) a residence homestead exemption under
114	114	Section 1-b(c), Article VIII, Texas Constitution, of $45,000; and
115	115	(B) the effect of the additional limitation on
116	116	tax increases under Section 1-b(d), Article VIII, Texas
117	117	Constitution, as proposed by the joint resolution to amend that
118	118	section adopted by the 84th Legislature, Regular Session, 2015.
119	119	SECTION 5. The changes in law made by this Act to Sections
120	120	11.13 and 11.26, Tax Code, apply only to an ad valorem tax year that
121	121	begins on or after January 1, 2016.
122	122	SECTION 6. This Act takes effect January 1, 2016, but only
123	123	if the constitutional amendment proposed by the 84th Legislature,
124	124	Regular Session, 2015, increasing the amount of the residence
125	125	homestead exemption from ad valorem taxation for public school
126	126	purposes from $15,000 to $45,000 and providing for a reduction of
127	127	the limitation on the total amount of ad valorem taxes that may be
128	128	imposed for those purposes on the homestead of an elderly or
129	129	disabled person to reflect the increased exemption amount is
130	130	approved by the voters. If that constitutional amendment is not
131	131	approved by the voters, this Act has no effect.