Texas 2017 - 85th Regular

Texas House Bill HB3264 Compare Versions

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1	1	85R9772 CJC-D
2	2	By: Anderson of Dallas H.B. No. 3264
3	3
4	4
5	5	A BILL TO BE ENTITLED
6	6	AN ACT
7	7	relating to ad valorem tax benefits for certain current and former
8	8	first responders and their families.
9	9	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
10	10	SECTION 1. Section 11.13, Tax Code, is amended by amending
11	11	Subsection (i) and adding Subsection (u) to read as follows:
12	12	(i) The assessor and collector for a taxing unit may
13	13	disregard the exemptions authorized by Subsection (b), (c), (d),
14	14	[or] (n), or (u) [of this section] and assess and collect a tax
15	15	pledged for payment of debt without deducting the amount of the
16	16	exemption if:
17	17	(1) prior to adoption of the exemption, the unit
18	18	pledged the taxes for the payment of a debt; and
19	19	(2) granting the exemption would impair the obligation
20	20	of the contract creating the debt.
21	21	(u) In addition to any other exemptions provided by this
22	22	section, a first responder is entitled to an exemption from
23	23	taxation of $10,000 of the appraised value of the responder's
24	24	residence homestead if the residence homestead is located in the
25	25	political subdivision that employs the first responder. If the
26	26	first responder is employed by the state, the first responder is
27	27	entitled to receive the exemption regardless of the location of the
28	28	residence homestead. For purposes of this subsection, "first
29	29	responder" means a person described by Section 615.003(1), (4),
30	30	(7), (10), or (11), Government Code.
31	31	SECTION 2. Subchapter B, Chapter 11, Tax Code, is amended by
32	32	adding Section 11.136 to read as follows:
33	33	Sec. 11.136. RESIDENCE HOMESTEAD OF DISABLED FIRST
34	34	RESPONDER. (a) In this section:
35	35	(1) "First responder" means a person described by
36	36	Section 615.003(1), (4), (7), (10), or (11), Government Code.
37	37	(2) "Surviving children" means the children,
38	38	including adopted children or stepchildren, of a first responder at
39	39	the time of the first responder's death.
40	40	(3) "Surviving spouse" means the individual who was
41	41	married to a first responder at the time of the first responder's
42	42	death.
43	43	(b) A first responder who sustains an injury in the
44	44	performance of that person's duties as a first responder and
45	45	presents evidence satisfactory to the chief appraiser that the
46	46	first responder's condition is a total disability resulting in
47	47	permanent incapacity for work and that the total disability has
48	48	persisted for more than 12 months is entitled to an exemption from
49	49	taxation of the total appraised value of the first responder's
50	50	residence homestead.
51	51	(c) The surviving spouse of a first responder who qualified
52	52	for an exemption under Subsection (b) is entitled to an exemption
53	53	from taxation of the total appraised value of the same property to
54	54	which the first responder's exemption applied if:
55	55	(1) the surviving spouse has not remarried; and
56	56	(2) the property:
57	57	(A) was the residence homestead of the surviving
58	58	spouse when the first responder died; and
59	59	(B) remains the residence homestead of the
60	60	surviving spouse.
61	61	(d) If a first responder who qualifies for an exemption
62	62	under Subsection (b) dies while unmarried, the first responder's
63	63	surviving children, if any, are entitled to an exemption from
64	64	taxation of the total appraised value of the same property to which
65	65	the first responder's exemption applied if:
66	66	(1) one or more of the surviving children are younger
67	67	than 18 years of age and unmarried; and
68	68	(2) the property:
69	69	(A) was the principal residence of one or more of
70	70	the surviving children described by Subdivision (1) when the first
71	71	responder died; and
72	72	(B) remains the principal residence of one or
73	73	more of those surviving children who are younger than 18 years of
74	74	age and unmarried.
75	75	SECTION 3. Section 11.42(e), Tax Code, is amended to read as
76	76	follows:
77	77	(e) A person who qualifies for an exemption under Section
78	78	11.131 or 11.136 after January 1 of a tax year may receive the
79	79	exemption for the applicable portion of that tax year immediately
80	80	on qualification for the exemption.
81	81	SECTION 4. Section 11.43(c), Tax Code, is amended to read as
82	82	follows:
83	83	(c) An exemption provided by Section 11.13, 11.131, 11.132,
84	84	11.133, 11.136, 11.17, 11.18, 11.182, 11.1827, 11.183, 11.19,
85	85	11.20, 11.21, 11.22, 11.23(a), (h), (j), (j-1), or (m), 11.231,
86	86	11.254, 11.27, 11.271, 11.29, 11.30, 11.31, or 11.315, once
87	87	allowed, need not be claimed in subsequent years, and except as
88	88	otherwise provided by Subsection (e), the exemption applies to the
89	89	property until it changes ownership or the person's qualification
90	90	for the exemption changes. However, the chief appraiser may
91	91	require a person allowed one of the exemptions in a prior year to
92	92	file a new application to confirm the person's current
93	93	qualification for the exemption by delivering a written notice that
94	94	a new application is required, accompanied by an appropriate
95	95	application form, to the person previously allowed the exemption.
96	96	If the person previously allowed the exemption is 65 years of age or
97	97	older, the chief appraiser may not cancel the exemption due to the
98	98	person's failure to file the new application unless the chief
99	99	appraiser complies with the requirements of Subsection (q), if
100	100	applicable.
101	101	SECTION 5. Section 11.431(a), Tax Code, is amended to read
102	102	as follows:
103	103	(a) The chief appraiser shall accept and approve or deny an
104	104	application for a residence homestead exemption, including an
105	105	exemption under Section 11.131 or 11.132 for the residence
106	106	homestead of a disabled veteran or the surviving spouse of a
107	107	disabled veteran, [or] an exemption under Section 11.133 for the
108	108	residence homestead of the surviving spouse of a member of the armed
109	109	services of the United States who is killed in action, or an
110	110	exemption under Section 11.136 for the residence homestead of a
111	111	disabled first responder or the surviving spouse or surviving child
112	112	of a disabled first responder, after the deadline for filing it has
113	113	passed if it is filed not later than one year after the delinquency
114	114	date for the taxes on the homestead.
115	115	SECTION 6. Section 26.10(c), Tax Code, is amended to read as
116	116	follows:
117	117	(c) If the appraisal roll shows that a residence homestead
118	118	exemption under Section 11.131 or 11.136 applicable to a property
119	119	on January 1 of a year terminated during the year, the tax due
120	120	against the residence homestead is calculated by multiplying the
121	121	amount of the taxes that otherwise would be imposed on the residence
122	122	homestead for the entire year had the individual not qualified for
123	123	the residence homestead exemption [under Section 11.131] during the
124	124	year by a fraction, the denominator of which is 365 and the
125	125	numerator of which is the number of days that elapsed after the date
126	126	the exemption terminated.
127	127	SECTION 7. Section 26.1125, Tax Code, is amended to read as
128	128	follows:
129	129	Sec. 26.1125. CALCULATION OF TAXES ON RESIDENCE HOMESTEAD
130	130	OF [100 PERCENT OR] TOTALLY DISABLED VETERAN OR FIRST RESPONDER.
131	131	(a) If a person qualifies for an exemption under Section 11.131 or
132	132	11.136 after the beginning of a tax year, the amount of the taxes on
133	133	the residence homestead of the person for the tax year is calculated
134	134	by multiplying the amount of the taxes that otherwise would be
135	135	imposed on the residence homestead for the entire year had the
136	136	person not qualified for the applicable exemption [under Section
137	137	11.131] by a fraction, the denominator of which is 365 and the
138	138	numerator of which is the number of days that elapsed before the
139	139	date the person qualified for the applicable exemption [under
140	140	Section 11.131].
141	141	(b) If a person qualifies for an exemption under Section
142	142	11.131 or 11.136 with respect to the property after the amount of
143	143	the tax due on the property is calculated and the effect of the
144	144	qualification is to reduce the amount of the tax due on the
145	145	property, the assessor for each taxing unit shall recalculate the
146	146	amount of the tax due on the property and correct the tax roll. If
147	147	the tax bill has been mailed and the tax on the property has not been
148	148	paid, the assessor shall mail a corrected tax bill to the person in
149	149	whose name the property is listed on the tax roll or to the person's
150	150	authorized agent. If the tax on the property has been paid, the tax
151	151	collector for the taxing unit shall refund to the person who paid
152	152	the tax the amount by which the payment exceeded the tax due.
153	153	SECTION 8. Sections 403.302(d) and (d-1), Government Code,
154	154	are amended to read as follows:
155	155	(d) For the purposes of this section, "taxable value" means
156	156	the market value of all taxable property less:
157	157	(1) the total dollar amount of any residence homestead
158	158	exemptions lawfully granted under Section 11.13(b), [or] (c), or
159	159	(u), Tax Code, in the year that is the subject of the study for each
160	160	school district;
161	161	(2) one-half of the total dollar amount of any
162	162	residence homestead exemptions granted under Section 11.13(n), Tax
163	163	Code, in the year that is the subject of the study for each school
164	164	district;
165	165	(3) the total dollar amount of any exemptions granted
166	166	before May 31, 1993, within a reinvestment zone under agreements
167	167	authorized by Chapter 312, Tax Code;
168	168	(4) subject to Subsection (e), the total dollar amount
169	169	of any captured appraised value of property that:
170	170	(A) is within a reinvestment zone created on or
171	171	before May 31, 1999, or is proposed to be included within the
172	172	boundaries of a reinvestment zone as the boundaries of the zone and
173	173	the proposed portion of tax increment paid into the tax increment
174	174	fund by a school district are described in a written notification
175	175	provided by the municipality or the board of directors of the zone
176	176	to the governing bodies of the other taxing units in the manner
177	177	provided by former Section 311.003(e), Tax Code, before May 31,
178	178	1999, and within the boundaries of the zone as those boundaries
179	179	existed on September 1, 1999, including subsequent improvements to
180	180	the property regardless of when made;
181	181	(B) generates taxes paid into a tax increment
182	182	fund created under Chapter 311, Tax Code, under a reinvestment zone
183	183	financing plan approved under Section 311.011(d), Tax Code, on or
184	184	before September 1, 1999; and
185	185	(C) is eligible for tax increment financing under
186	186	Chapter 311, Tax Code;
187	187	(5) the total dollar amount of any captured appraised
188	188	value of property that:
189	189	(A) is within a reinvestment zone:
190	190	(i) created on or before December 31, 2008,
191	191	by a municipality with a population of less than 18,000; and
192	192	(ii) the project plan for which includes
193	193	the alteration, remodeling, repair, or reconstruction of a
194	194	structure that is included on the National Register of Historic
195	195	Places and requires that a portion of the tax increment of the zone
196	196	be used for the improvement or construction of related facilities
197	197	or for affordable housing;
198	198	(B) generates school district taxes that are paid
199	199	into a tax increment fund created under Chapter 311, Tax Code; and
200	200	(C) is eligible for tax increment financing under
201	201	Chapter 311, Tax Code;
202	202	(6) the total dollar amount of any exemptions granted
203	203	under Section 11.251 or 11.253, Tax Code;
204	204	(7) the difference between the comptroller's estimate
205	205	of the market value and the productivity value of land that
206	206	qualifies for appraisal on the basis of its productive capacity,
207	207	except that the productivity value estimated by the comptroller may
208	208	not exceed the fair market value of the land;
209	209	(8) the portion of the appraised value of residence
210	210	homesteads of individuals who receive a tax limitation under
211	211	Section 11.26, Tax Code, on which school district taxes are not
212	212	imposed in the year that is the subject of the study, calculated as
213	213	if the residence homesteads were appraised at the full value
214	214	required by law;
215	215	(9) a portion of the market value of property not
216	216	otherwise fully taxable by the district at market value because of:
217	217	(A) action required by statute or the
218	218	constitution of this state, other than Section 11.311, Tax Code,
219	219	that, if the tax rate adopted by the district is applied to it,
220	220	produces an amount equal to the difference between the tax that the
221	221	district would have imposed on the property if the property were
222	222	fully taxable at market value and the tax that the district is
223	223	actually authorized to impose on the property, if this subsection
224	224	does not otherwise require that portion to be deducted; or
225	225	(B) action taken by the district under Subchapter
226	226	B or C, Chapter 313, Tax Code, before the expiration of the
227	227	subchapter;
228	228	(10) the market value of all tangible personal
229	229	property, other than manufactured homes, owned by a family or
230	230	individual and not held or used for the production of income;
231	231	(11) the appraised value of property the collection of
232	232	delinquent taxes on which is deferred under Section 33.06, Tax
233	233	Code;
234	234	(12) the portion of the appraised value of property
235	235	the collection of delinquent taxes on which is deferred under
236	236	Section 33.065, Tax Code; and
237	237	(13) the amount by which the market value of a
238	238	residence homestead to which Section 23.23, Tax Code, applies
239	239	exceeds the appraised value of that property as calculated under
240	240	that section.
241	241	(d-1) For purposes of Subsection (d), a residence homestead
242	242	that receives an exemption under Section 11.131, [or] 11.133, or
243	243	11.136, Tax Code, in the year that is the subject of the study is not
244	244	considered to be taxable property.
245	245	SECTION 9. Sections 11.13(u) and 11.136, Tax Code, as added
246	246	by this Act, apply only to ad valorem taxes imposed for a tax year
247	247	beginning on or after January 1, 2018.
248	248	SECTION 10. This Act takes effect January 1, 2018, but only
249	249	if the constitutional amendment proposed by the 85th Legislature,
250	250	Regular Session, 2017, authorizing the legislature to provide ad
251	251	valorem tax benefits to certain current and former first responders
252	252	and their families is approved by the voters. If that
253	253	constitutional amendment is not approved by the voters, this Act
254	254	has no effect.