85R3734 CJC-D
By: Fallon H.B. No. 2524
A BILL TO BE ENTITLED
AN ACT
relating to an exemption from ad valorem taxation of the residence
homestead of the surviving spouse of a first responder who is killed
or fatally injured in the line of duty.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Subchapter B, Chapter 11, Tax Code, is amended by
adding Section 11.134 to read as follows:
Sec. 11.134. RESIDENCE HOMESTEAD OF SURVIVING SPOUSE OF
FIRST RESPONDER KILLED IN LINE OF DUTY. (a) In this section:
(1) "First responder" means an individual listed under
Section 615.003, Government Code.
(2) "Residence homestead" has the meaning assigned by
Section 11.13.
(3) "Surviving spouse" means the individual who was
married to a first responder at the time of the first responder's
death.
(b) The surviving spouse of a first responder who is killed
or fatally injured in the line of duty is entitled to an exemption
from taxation of the total appraised value of the surviving
spouse's residence homestead if the surviving spouse has not
remarried since the death of the first responder. The exemption
provided by this section applies regardless of the date of the first
responder's death if the surviving spouse otherwise meets the
qualifications of this section.
(c) A surviving spouse who receives an exemption under
Subsection (b) for a residence homestead is entitled to receive an
exemption from taxation of a property that the surviving spouse
subsequently qualifies as the surviving spouse's residence
homestead in an amount equal to the dollar amount of the exemption
from taxation of the first property for which the surviving spouse
received the exemption under Subsection (b) in the last year in
which the surviving spouse received that exemption if the surviving
spouse has not remarried since the death of the first responder.
The surviving spouse is entitled to receive from the chief
appraiser of the appraisal district in which the first property for
which the surviving spouse claimed the exemption was located a
written certificate providing the information necessary to
determine the amount of the exemption to which the surviving spouse
is entitled on the subsequently qualified homestead.
SECTION 2. Section 11.42(c), Tax Code, is amended to read as
follows:
(c) An exemption authorized by Section 11.13(c) or (d),
11.132, [or] 11.133, or 11.134 is effective as of January 1 of the
tax year in which the person qualifies for the exemption and applies
to the entire tax year.
SECTION 3. Section 11.43(c), Tax Code, is amended to read as
follows:
(c) An exemption provided by Section 11.13, 11.131, 11.132,
11.133, 11.134, 11.17, 11.18, 11.182, 11.1827, 11.183, 11.19,
11.20, 11.21, 11.22, 11.23(a), (h), (j), (j-1), or (m), 11.231,
11.254, 11.27, 11.271, 11.29, 11.30, 11.31, or 11.315, once
allowed, need not be claimed in subsequent years, and except as
otherwise provided by Subsection (e), the exemption applies to the
property until it changes ownership or the person's qualification
for the exemption changes. However, the chief appraiser may
require a person allowed one of the exemptions in a prior year to
file a new application to confirm the person's current
qualification for the exemption by delivering a written notice that
a new application is required, accompanied by an appropriate
application form, to the person previously allowed the exemption.
If the person previously allowed the exemption is 65 years of age or
older, the chief appraiser may not cancel the exemption due to the
person's failure to file the new application unless the chief
appraiser complies with the requirements of Subsection (q), if
applicable.
SECTION 4. Section 11.431(a), Tax Code, is amended to read
as follows:
(a) The chief appraiser shall accept and approve or deny an
application for a residence homestead exemption, including an
exemption under Section 11.131 or 11.132 for the residence
homestead of a disabled veteran or the surviving spouse of a
disabled veteran, [or] an exemption under Section 11.133 for the
residence homestead of the surviving spouse of a member of the armed
services of the United States who is killed in action, or an
exemption under Section 11.134 for the residence homestead of the
surviving spouse of a first responder who is killed or fatally
injured in the line of duty, after the deadline for filing it has
passed if it is filed not later than one year after the delinquency
date for the taxes on the homestead.
SECTION 5. Section 26.10(b), Tax Code, is amended to read as
follows:
(b) If the appraisal roll shows that a residence homestead
exemption under Section 11.13(c) or (d), 11.132, [or] 11.133, or
11.134 applicable to a property on January 1 of a year terminated
during the year and if the owner of the property qualifies a
different property for one of those residence homestead exemptions
during the same year, the tax due against the former residence
homestead is calculated by:
(1) subtracting:
(A) the amount of the taxes that otherwise would
be imposed on the former residence homestead for the entire year had
the owner qualified for the residence homestead exemption for the
entire year; from
(B) the amount of the taxes that otherwise would
be imposed on the former residence homestead for the entire year had
the owner not qualified for the residence homestead exemption
during the year;
(2) multiplying the remainder determined under
Subdivision (1) by a fraction, the denominator of which is 365 and
the numerator of which is the number of days that elapsed after the
date the exemption terminated; and
(3) adding the product determined under Subdivision
(2) and the amount described by Subdivision (1)(A).
SECTION 6. Section 26.112, Tax Code, is amended to read as
follows:
Sec. 26.112. CALCULATION OF TAXES ON RESIDENCE HOMESTEAD OF
CERTAIN PERSONS. (a) Except as provided by Section 26.10(b), if at
any time during a tax year property is owned by an individual who
qualifies for an exemption under Section 11.13(c) or (d), [or]
11.133, or 11.134, the amount of the tax due on the property for the
tax year is calculated as if the individual qualified for the
exemption on January 1 and continued to qualify for the exemption
for the remainder of the tax year.
(b) If an individual qualifies for an exemption under
Section 11.13(c) or (d), [or] 11.133, or 11.134 with respect to the
property after the amount of the tax due on the property is
calculated and the effect of the qualification is to reduce the
amount of the tax due on the property, the assessor for each taxing
unit shall recalculate the amount of the tax due on the property and
correct the tax roll. If the tax bill has been mailed and the tax on
the property has not been paid, the assessor shall mail a corrected
tax bill to the person in whose name the property is listed on the
tax roll or to the person's authorized agent. If the tax on the
property has been paid, the tax collector for the taxing unit shall
refund to the person who paid the tax the amount by which the
payment exceeded the tax due.
SECTION 7. Section 403.302(d-1), Government Code, is
amended to read as follows:
(d-1) For purposes of Subsection (d), a residence homestead
that receives an exemption under Section 11.131, [or] 11.133, or
11.134, Tax Code, in the year that is the subject of the study is not
considered to be taxable property.
SECTION 8. Section 11.134, Tax Code, as added by this Act,
applies only to a tax year beginning on or after January 1, 2018.
SECTION 9. This Act takes effect January 1, 2018, but only
if the constitutional amendment proposed by the 85th Legislature,
Regular Session, 2017, authorizing the legislature to provide for
an exemption from ad valorem taxation of all or part of the market
value of the residence homestead of the surviving spouse of a first
responder who is killed or fatally injured in the line of duty is
approved by the voters. If that amendment is not approved by the
voters, this Act has no effect.