| 1 | | - | By: Pickett, Guillen (Senate Sponsor - RodrÃguez) H.B. No. 1101 |
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| 2 | | - | (In the Senate - Received from the House May 1, 2017; |
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| 3 | | - | May 4, 2017, read first time and referred to Committee on Finance; |
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| 4 | | - | May 11, 2017, reported favorably by the following vote: Yeas 10, |
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| 5 | | - | Nays 0; May 11, 2017, sent to printer.) |
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| 6 | | - | Click here to see the committee vote |
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| 1 | + | H.B. No. 1101 |
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| 10 | 4 | | AN ACT |
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| 11 | 5 | | relating to the authority of the chief appraiser of an appraisal |
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| 12 | 6 | | district to require a person to file a new application to confirm |
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| 13 | 7 | | the person's current qualification for the exemption from ad |
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| 14 | 8 | | valorem taxation of the total appraised value of the residence |
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| 15 | 9 | | homestead of a 100 percent disabled veteran. |
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| 16 | 10 | | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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| 17 | 11 | | SECTION 1. Section 11.43, Tax Code, is amended by amending |
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| 18 | 12 | | Subsection (c) and adding Subsection (r) to read as follows: |
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| 19 | 13 | | (c) An exemption provided by Section 11.13, 11.131, 11.132, |
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| 20 | 14 | | 11.133, 11.17, 11.18, 11.182, 11.1827, 11.183, 11.19, 11.20, 11.21, |
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| 21 | 15 | | 11.22, 11.23(a), (h), (j), (j-1), or (m), 11.231, 11.254, 11.27, |
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| 22 | 16 | | 11.271, 11.29, 11.30, 11.31, or 11.315, once allowed, need not be |
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| 23 | 17 | | claimed in subsequent years, and except as otherwise provided by |
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| 24 | 18 | | Subsection (e), the exemption applies to the property until it |
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| 25 | 19 | | changes ownership or the person's qualification for the exemption |
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| 26 | 20 | | changes. However, except as provided by Subsection (r), the chief |
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| 27 | 21 | | appraiser may require a person allowed one of the exemptions in a |
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| 28 | 22 | | prior year to file a new application to confirm the person's current |
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| 29 | 23 | | qualification for the exemption by delivering a written notice that |
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| 30 | 24 | | a new application is required, accompanied by an appropriate |
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| 31 | 25 | | application form, to the person previously allowed the exemption. |
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| 32 | 26 | | If the person previously allowed the exemption is 65 years of age or |
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| 33 | 27 | | older, the chief appraiser may not cancel the exemption due to the |
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| 34 | 28 | | person's failure to file the new application unless the chief |
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| 35 | 29 | | appraiser complies with the requirements of Subsection (q), if |
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| 36 | 30 | | applicable. |
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| 37 | 31 | | (r) The chief appraiser may not require a person allowed an |
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| 38 | 32 | | exemption under Section 11.131 to file a new application to |
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| 39 | 33 | | determine the person's current qualification for the exemption if |
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| 40 | 34 | | the person has a permanent total disability determined by the |
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| 41 | 35 | | United States Department of Veterans Affairs under 38 C.F.R. |
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| 42 | 36 | | Section 4.15. |
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| 43 | 37 | | SECTION 2. This Act takes effect January 1, 2018. |
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| 44 | | - | * * * * * |
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| 38 | + | ______________________________ ______________________________ |
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| 39 | + | President of the Senate Speaker of the House |
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| 40 | + | I certify that H.B. No. 1101 was passed by the House on April |
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| 41 | + | 28, 2017, by the following vote: Yeas 131, Nays 0, 2 present, not |
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| 42 | + | voting. |
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| 43 | + | ______________________________ |
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| 44 | + | Chief Clerk of the House |
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| 45 | + | I certify that H.B. No. 1101 was passed by the Senate on May |
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| 46 | + | 17, 2017, by the following vote: Yeas 30, Nays 0. |
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| 47 | + | ______________________________ |
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| 48 | + | Secretary of the Senate |
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| 49 | + | APPROVED: _____________________ |
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| 50 | + | Date |
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| 51 | + | _____________________ |
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| 52 | + | Governor |
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