Texas 2017 - 85th Regular

Texas House Bill HB3002 Compare Versions

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1	1	85R7550 LHC-D
2	2	By: Miller, Villalba, Laubenberg, et al. H.B. No. 3002
3	3
4	4
5	5	A BILL TO BE ENTITLED
6	6	AN ACT
7	7	relating to the exemption from ad valorem taxation of part of the
8	8	appraised value of the residence homestead of a partially disabled
9	9	veteran or the surviving spouse of a partially disabled veteran
10	10	based on the disability rating of the veteran.
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 CERTAIN PARTIALLY
15	15	DISABLED VETERANS. (a) In this section:
16	16	(1) "Disability rating" and "disabled veteran" have
17	17	the meanings assigned by Section 11.22.
18	18	(2) "Residence homestead" has the meaning assigned by
19	19	Section 11.13.
20	20	(3) "Surviving spouse" has the meaning assigned by
21	21	Section 11.131.
22	22	(b) A disabled veteran who has a disability rating of at
23	23	least 80 percent but less than 100 percent is entitled to an
24	24	exemption from taxation of a percentage of the appraised value of
25	25	the disabled veteran's residence homestead equal to the disabled
26	26	veteran's disability rating.
27	27	(c) The surviving spouse of a disabled veteran who qualified
28	28	for an exemption under Subsection (b) of a percentage of the
29	29	appraised value of the disabled veteran's residence homestead when
30	30	the disabled veteran died is entitled to an exemption from taxation
31	31	of the same percentage of the appraised value of the same property
32	32	to which the disabled veteran's exemption applied if:
33	33	(1) the surviving spouse has not remarried since the
34	34	death of the disabled veteran; and
35	35	(2) the property:
36	36	(A) was the residence homestead of the surviving
37	37	spouse when the disabled veteran died; and
38	38	(B) remains the residence homestead of the
39	39	surviving spouse.
40	40	(d) If a surviving spouse who qualifies for an exemption
41	41	under Subsection (c) subsequently qualifies a different property as
42	42	the surviving spouse's residence homestead, the surviving spouse is
43	43	entitled to an exemption from taxation of the subsequently
44	44	qualified residence homestead in an amount equal to the dollar
45	45	amount of the exemption from taxation of the former residence
46	46	homestead under Subsection (c) in the last year in which the
47	47	surviving spouse received an exemption under that subsection for
48	48	that residence homestead if the surviving spouse has not remarried
49	49	since the death of the disabled veteran. The surviving spouse is
50	50	entitled to receive from the chief appraiser of the appraisal
51	51	district in which the former residence homestead was located a
52	52	written certificate providing the information necessary to
53	53	determine the amount of the exemption to which the surviving spouse
54	54	is entitled on the subsequently qualified residence homestead.
55	55	SECTION 2. Section 11.42(c), Tax Code, is amended to read as
56	56	follows:
57	57	(c) An exemption authorized by Section 11.13(c) or (d),
58	58	11.132, [or] 11.133, or 11.134 is effective as of January 1 of the
59	59	tax year in which the person qualifies for the exemption and applies
60	60	to the entire tax year.
61	61	SECTION 3. Sections 11.43(c) and (k), Tax Code, are amended
62	62	to read as follows:
63	63	(c) An exemption provided by Section 11.13, 11.131, 11.132,
64	64	11.133, 11.134, 11.17, 11.18, 11.182, 11.1827, 11.183, 11.19,
65	65	11.20, 11.21, 11.22, 11.23(a), (h), (j), (j-1), or (m), 11.231,
66	66	11.254, 11.27, 11.271, 11.29, 11.30, 11.31, or 11.315, once
67	67	allowed, need not be claimed in subsequent years, and except as
68	68	otherwise provided by Subsection (e), the exemption applies to the
69	69	property until it changes ownership or the person's qualification
70	70	for the exemption changes. However, the chief appraiser may
71	71	require a person allowed one of the exemptions in a prior year to
72	72	file a new application to confirm the person's current
73	73	qualification for the exemption by delivering a written notice that
74	74	a new application is required, accompanied by an appropriate
75	75	application form, to the person previously allowed the exemption.
76	76	If the person previously allowed the exemption is 65 years of age or
77	77	older, the chief appraiser may not cancel the exemption due to the
78	78	person's failure to file the new application unless the chief
79	79	appraiser complies with the requirements of Subsection (q), if
80	80	applicable.
81	81	(k) A person who qualifies for an exemption authorized by
82	82	Section 11.13(c) or (d), [or] 11.132, or 11.134 must apply for the
83	83	exemption no later than the first anniversary of the date the person
84	84	qualified for the exemption.
85	85	SECTION 4. Section 11.431(a), Tax Code, is amended to read
86	86	as follows:
87	87	(a) The chief appraiser shall accept and approve or deny an
88	88	application for a residence homestead exemption, including an
89	89	exemption under Section 11.131, [or] 11.132, or 11.134 for the
90	90	residence homestead of a disabled veteran or the surviving spouse
91	91	of a disabled veteran or an exemption under Section 11.133 for the
92	92	residence homestead of the surviving spouse of a member of the armed
93	93	services of the United States who is killed in action, after the
94	94	deadline for filing it has passed if it is filed not later than one
95	95	year after the delinquency date for the taxes on the homestead.
96	96	SECTION 5. Section 26.10(b), Tax Code, is amended to read as
97	97	follows:
98	98	(b) If the appraisal roll shows that a residence homestead
99	99	exemption under Section 11.13(c) or (d), 11.132, [or] 11.133, or
100	100	11.134 applicable to a property on January 1 of a year terminated
101	101	during the year and if the owner of the property qualifies a
102	102	different property for one of those residence homestead exemptions
103	103	during the same year, the tax due against the former residence
104	104	homestead is calculated by:
105	105	(1) subtracting:
106	106	(A) the amount of the taxes that otherwise would
107	107	be imposed on the former residence homestead for the entire year had
108	108	the owner qualified for the residence homestead exemption for the
109	109	entire year; from
110	110	(B) the amount of the taxes that otherwise would
111	111	be imposed on the former residence homestead for the entire year had
112	112	the owner not qualified for the residence homestead exemption
113	113	during the year;
114	114	(2) multiplying the remainder determined under
115	115	Subdivision (1) by a fraction, the denominator of which is 365 and
116	116	the numerator of which is the number of days that elapsed after the
117	117	date the exemption terminated; and
118	118	(3) adding the product determined under Subdivision
119	119	(2) and the amount described by Subdivision (1)(A).
120	120	SECTION 6. Section 26.1127, Tax Code, is amended to read as
121	121	follows:
122	122	Sec. 26.1127. CALCULATION OF TAXES ON [DONATED] RESIDENCE
123	123	HOMESTEAD OF CERTAIN DISABLED VETERANS [VETERAN] OR SURVIVING
124	124	SPOUSE OF CERTAIN DISABLED VETERANS [VETERAN]. (a) Except as
125	125	provided by Section 26.10(b), if at any time during a tax year
126	126	property is owned by an individual who qualifies for an exemption
127	127	under Section 11.132 or 11.134, the amount of the tax due on the
128	128	property for the tax year is calculated as if the individual
129	129	qualified for the exemption on January 1 and continued to qualify
130	130	for the exemption for the remainder of the tax year.
131	131	(b) If an individual qualifies for an exemption under
132	132	Section 11.132 or 11.134 with respect to the property after the
133	133	amount of the tax due on the property is calculated and the effect
134	134	of the qualification is to reduce the amount of the tax due on the
135	135	property, the assessor for each taxing unit shall recalculate the
136	136	amount of the tax due on the property and correct the tax roll. If
137	137	the tax bill has been mailed and the tax on the property has not been
138	138	paid, the assessor shall mail a corrected tax bill to the individual
139	139	in whose name the property is listed on the tax roll or to the
140	140	individual's authorized agent. If the tax on the property has been
141	141	paid, the tax collector for the taxing unit shall refund to the
142	142	individual who paid the tax the amount by which the payment exceeded
143	143	the tax due.
144	144	SECTION 7. Section 31.031(a), Tax Code, as amended by
145	145	Chapters 122 (H.B. 97), 643 (H.B. 709), and 935 (H.B. 1597), Acts of
146	146	the 83rd Legislature, Regular Session, 2013, is reenacted and
147	147	amended to read as follows:
148	148	(a) This section applies only to:
149	149	(1) an individual who is:
150	150	(A) disabled or at least 65 years of age; and
151	151	(B) qualified for an exemption under Section
152	152	11.13(c); or
153	153	(2) an individual who is:
154	154	(A) a disabled veteran or the unmarried surviving
155	155	spouse of a disabled veteran; and
156	156	(B) qualified for an exemption under Section
157	157	11.132, 11.134, or 11.22.
158	158	SECTION 8. This Act applies only to ad valorem taxes imposed
159	159	for an ad valorem tax year that begins on or after the effective
160	160	date of this Act.
161	161	SECTION 9. This Act takes effect January 1, 2018, but only
162	162	if the constitutional amendment proposed by the 85th Legislature,
163	163	Regular Session, 2017, authorizing the legislature to provide for
164	164	an exemption from ad valorem taxation of part of the market value of
165	165	the residence homestead of a partially disabled veteran or the
166	166	surviving spouse of a partially disabled veteran based on the
167	167	disability rating of the veteran and harmonizing certain related
168	168	provisions of the constitution is approved by the voters. If that
169	169	amendment is not approved by the voters, this Act has no effect.