By: Watson S.B. No. 279
A BILL TO BE ENTITLED
AN ACT
relating to the authority of the governing body of a taxing unit
other than a school district to adopt an exemption from ad valorem
taxation of a portion, expressed as a dollar amount, of the
appraised value of an individual's residence homestead.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Section 11.13, Tax Code, is amended by amending
Subsection (i) and adding Subsections (s), (t), (u), (u-1), and (v)
to read as follows:
(i) The assessor and collector for a taxing unit may
disregard the exemptions authorized by Subsection (b), (c), (d),
[or] (n), or (s) [of this section] and assess and collect a tax
pledged for payment of debt without deducting the amount of the
exemption if:
(1) prior to adoption of the exemption, the unit
pledged the taxes for the payment of a debt; and
(2) granting the exemption would impair the obligation
of the contract creating the debt.
(s) In addition to any other exemptions provided by this
section, an individual is entitled to an exemption from taxation by
a taxing unit other than a school district of a portion of the
appraised value of the individual's residence homestead if the
exemption is adopted by the governing body of the taxing unit before
July 1 in the manner provided by law for official action by the
body. The amount of the exemption is $5,000 of the appraised value
of the residence homestead unless a larger amount is specified by
the governing body authorizing the exemption.
(t) This subsection applies only to a taxing unit to which
Subsection (s) applies the governing body of which has not adopted
an exemption under Subsection (n). An individual is entitled to an
exemption from taxation by the taxing unit under Subsection (s) as
if the exemption were adopted by the governing body under that
subsection unless before July 1 the governing body in the manner
provided by law for official action by the body elects not to adopt
an exemption under that subsection. The amount of the exemption is
$5,000 of the appraised value of the individual's residence
homestead unless the governing body authorizes an exemption in a
larger amount as provided by Subsection (s).
(u) This subsection applies only to a taxing unit the
governing body of which has ceased granting an exemption under
Subsection (n) and has adopted an exemption under Subsection (s).
An individual who would have been entitled to an exemption from
taxation by the taxing unit under Subsection (n) had the governing
body not ceased granting an exemption under that subsection is
entitled to continue to receive an exemption under that subsection
in lieu of the exemption under Subsection (s) if the individual
otherwise qualifies for the exemption under Subsection (n) and the
amount of the exemption under that subsection as calculated under
this subsection exceeds the amount of the exemption under
Subsection (s). The exemption applies only to property for which
the individual received an exemption under Subsection (n) in the
last year in which the governing body granted an exemption under
that subsection. Notwithstanding Subsection (n), the amount of the
exemption is the dollar amount of the exemption that the individual
received under that subsection in the last tax year in which the
governing body granted an exemption under that subsection.
(u-1) The governing body of a taxing unit that adopted an
exemption under Subsection (n) for the 2014 tax year may not reduce
the amount of or repeal the exemption. This subsection expires
December 31, 2024.
(v) Notwithstanding Subsection (u-1), the governing body of
a taxing unit that adopted an exemption under Subsection (n) for the
2014 tax year may rescind an exemption granted under that
subsection in lieu of an exemption granted under Subsection (s) if
the exemption granted under Subsection (s) is an amount greater
than $5,000.
SECTION 2. Section 25.23(a), Tax Code, is amended to read as
follows:
(a) After submission of appraisal records, the chief
appraiser shall prepare supplemental appraisal records listing:
(1) each taxable property the chief appraiser
discovers that is not included in the records already submitted,
including property that was omitted from an appraisal roll in a
prior tax year;
(2) property on which the appraisal review board has
not determined a protest at the time of its approval of the
appraisal records; and
(3) property that qualifies for an exemption under
Section 11.13(n) or (s) that was adopted by the governing body of a
taxing unit after the date the appraisal records were submitted.
SECTION 3. This Act applies only to ad valorem taxes imposed
for a tax year that begins on or after the effective date of this
Act.
SECTION 4. This Act takes effect January 1, 2016, but only
if the constitutional amendment proposed by the 84th Legislature,
Regular Session, 2015, authorizing the governing body of a
political subdivision other than a school district to adopt an
exemption from ad valorem taxation of a portion, expressed as a
dollar amount, of the market value of an individual's residence
homestead is approved by the voters. If that amendment is not
approved by the voters, this Act has no effect.