Texas 2017 - 85th Regular

Texas House Bill HB2524 Compare Versions

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1	1	85R3734 CJC-D
2	2	By: Fallon, Button, Turner, Raymond, Geren, H.B. No. 2524
3	3	et al.
4	4
5	5
6	6	A BILL TO BE ENTITLED
7	7	AN ACT
8	8	relating to an exemption from ad valorem taxation of the residence
9	9	homestead of the surviving spouse of a first responder who is killed
10	10	or fatally injured in the line of duty.
11	11	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
12	12	SECTION 1. Subchapter B, Chapter 11, Tax Code, is amended by
13	13	adding Section 11.134 to read as follows:
14	14	Sec. 11.134. RESIDENCE HOMESTEAD OF SURVIVING SPOUSE OF
15	15	FIRST RESPONDER KILLED IN LINE OF DUTY. (a) In this section:
16	16	(1) "First responder" means an individual listed under
17	17	Section 615.003, Government Code.
18	18	(2) "Residence homestead" has the meaning assigned by
19	19	Section 11.13.
20	20	(3) "Surviving spouse" means the individual who was
21	21	married to a first responder at the time of the first responder's
22	22	death.
23	23	(b) The surviving spouse of a first responder who is killed
24	24	or fatally injured in the line of duty is entitled to an exemption
25	25	from taxation of the total appraised value of the surviving
26	26	spouse's residence homestead if the surviving spouse has not
27	27	remarried since the death of the first responder. The exemption
28	28	provided by this section applies regardless of the date of the first
29	29	responder's death if the surviving spouse otherwise meets the
30	30	qualifications of this section.
31	31	(c) A surviving spouse who receives an exemption under
32	32	Subsection (b) for a residence homestead is entitled to receive an
33	33	exemption from taxation of a property that the surviving spouse
34	34	subsequently qualifies as the surviving spouse's residence
35	35	homestead in an amount equal to the dollar amount of the exemption
36	36	from taxation of the first property for which the surviving spouse
37	37	received the exemption under Subsection (b) in the last year in
38	38	which the surviving spouse received that exemption if the surviving
39	39	spouse has not remarried since the death of the first responder.
40	40	The surviving spouse is entitled to receive from the chief
41	41	appraiser of the appraisal district in which the first property for
42	42	which the surviving spouse claimed the exemption was located a
43	43	written certificate providing the information necessary to
44	44	determine the amount of the exemption to which the surviving spouse
45	45	is entitled on the subsequently qualified homestead.
46	46	SECTION 2. Section 11.42(c), Tax Code, is amended to read as
47	47	follows:
48	48	(c) An exemption authorized by Section 11.13(c) or (d),
49	49	11.132, [or] 11.133, or 11.134 is effective as of January 1 of the
50	50	tax year in which the person qualifies for the exemption and applies
51	51	to the entire tax year.
52	52	SECTION 3. Section 11.43(c), Tax Code, is amended to read as
53	53	follows:
54	54	(c) An exemption provided by Section 11.13, 11.131, 11.132,
55	55	11.133, 11.134, 11.17, 11.18, 11.182, 11.1827, 11.183, 11.19,
56	56	11.20, 11.21, 11.22, 11.23(a), (h), (j), (j-1), or (m), 11.231,
57	57	11.254, 11.27, 11.271, 11.29, 11.30, 11.31, or 11.315, once
58	58	allowed, need not be claimed in subsequent years, and except as
59	59	otherwise provided by Subsection (e), the exemption applies to the
60	60	property until it changes ownership or the person's qualification
61	61	for the exemption changes. However, the chief appraiser may
62	62	require a person allowed one of the exemptions in a prior year to
63	63	file a new application to confirm the person's current
64	64	qualification for the exemption by delivering a written notice that
65	65	a new application is required, accompanied by an appropriate
66	66	application form, to the person previously allowed the exemption.
67	67	If the person previously allowed the exemption is 65 years of age or
68	68	older, the chief appraiser may not cancel the exemption due to the
69	69	person's failure to file the new application unless the chief
70	70	appraiser complies with the requirements of Subsection (q), if
71	71	applicable.
72	72	SECTION 4. Section 11.431(a), Tax Code, is amended to read
73	73	as follows:
74	74	(a) The chief appraiser shall accept and approve or deny an
75	75	application for a residence homestead exemption, including an
76	76	exemption under Section 11.131 or 11.132 for the residence
77	77	homestead of a disabled veteran or the surviving spouse of a
78	78	disabled veteran, [or] an exemption under Section 11.133 for the
79	79	residence homestead of the surviving spouse of a member of the armed
80	80	services of the United States who is killed in action, or an
81	81	exemption under Section 11.134 for the residence homestead of the
82	82	surviving spouse of a first responder who is killed or fatally
83	83	injured in the line of duty, after the deadline for filing it has
84	84	passed if it is filed not later than one year after the delinquency
85	85	date for the taxes on the homestead.
86	86	SECTION 5. Section 26.10(b), Tax Code, is amended to read as
87	87	follows:
88	88	(b) If the appraisal roll shows that a residence homestead
89	89	exemption under Section 11.13(c) or (d), 11.132, [or] 11.133, or
90	90	11.134 applicable to a property on January 1 of a year terminated
91	91	during the year and if the owner of the property qualifies a
92	92	different property for one of those residence homestead exemptions
93	93	during the same year, the tax due against the former residence
94	94	homestead is calculated by:
95	95	(1) subtracting:
96	96	(A) the amount of the taxes that otherwise would
97	97	be imposed on the former residence homestead for the entire year had
98	98	the owner qualified for the residence homestead exemption for the
99	99	entire year; from
100	100	(B) the amount of the taxes that otherwise would
101	101	be imposed on the former residence homestead for the entire year had
102	102	the owner not qualified for the residence homestead exemption
103	103	during the year;
104	104	(2) multiplying the remainder determined under
105	105	Subdivision (1) by a fraction, the denominator of which is 365 and
106	106	the numerator of which is the number of days that elapsed after the
107	107	date the exemption terminated; and
108	108	(3) adding the product determined under Subdivision
109	109	(2) and the amount described by Subdivision (1)(A).
110	110	SECTION 6. Section 26.112, Tax Code, is amended to read as
111	111	follows:
112	112	Sec. 26.112. CALCULATION OF TAXES ON RESIDENCE HOMESTEAD OF
113	113	CERTAIN PERSONS. (a) Except as provided by Section 26.10(b), if at
114	114	any time during a tax year property is owned by an individual who
115	115	qualifies for an exemption under Section 11.13(c) or (d), [or]
116	116	11.133, or 11.134, the amount of the tax due on the property for the
117	117	tax year is calculated as if the individual qualified for the
118	118	exemption on January 1 and continued to qualify for the exemption
119	119	for the remainder of the tax year.
120	120	(b) If an individual qualifies for an exemption under
121	121	Section 11.13(c) or (d), [or] 11.133, or 11.134 with respect to the
122	122	property after the amount of the tax due on the property is
123	123	calculated and the effect of the qualification is to reduce the
124	124	amount of the tax due on the property, the assessor for each taxing
125	125	unit shall recalculate the amount of the tax due on the property and
126	126	correct the tax roll. If the tax bill has been mailed and the tax on
127	127	the property has not been paid, the assessor shall mail a corrected
128	128	tax bill to the person in whose name the property is listed on the
129	129	tax roll or to the person's authorized agent. If the tax on the
130	130	property has been paid, the tax collector for the taxing unit shall
131	131	refund to the person who paid the tax the amount by which the
132	132	payment exceeded the tax due.
133	133	SECTION 7. Section 403.302(d-1), Government Code, is
134	134	amended to read as follows:
135	135	(d-1) For purposes of Subsection (d), a residence homestead
136	136	that receives an exemption under Section 11.131, [or] 11.133, or
137	137	11.134, Tax Code, in the year that is the subject of the study is not
138	138	considered to be taxable property.
139	139	SECTION 8. Section 11.134, Tax Code, as added by this Act,
140	140	applies only to a tax year beginning on or after January 1, 2018.
141	141	SECTION 9. This Act takes effect January 1, 2018, but only
142	142	if the constitutional amendment proposed by the 85th Legislature,
143	143	Regular Session, 2017, authorizing the legislature to provide for
144	144	an exemption from ad valorem taxation of all or part of the market
145	145	value of the residence homestead of the surviving spouse of a first
146	146	responder who is killed or fatally injured in the line of duty is
147	147	approved by the voters. If that amendment is not approved by the
148	148	voters, this Act has no effect.