Texas 2017 - 85th Regular

Texas House Bill HB570 Compare Versions

Only one version of the bill is available at this time.

Old	New	Differences
1	1	85R3734 CJC-D
2	2	By: Button H.B. No. 570
3	3
4	4
5	5	A BILL TO BE ENTITLED
6	6	AN ACT
7	7	relating to an exemption from ad valorem taxation of the residence
8	8	homestead of the surviving spouse of a first responder who is killed
9	9	or fatally injured in the line of duty.
10	10	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
11	11	SECTION 1. Subchapter B, Chapter 11, Tax Code, is amended by
12	12	adding Section 11.134 to read as follows:
13	13	Sec. 11.134. RESIDENCE HOMESTEAD OF SURVIVING SPOUSE OF
14	14	FIRST RESPONDER KILLED IN LINE OF DUTY. (a) In this section:
15	15	(1) "First responder" means an individual listed under
16	16	Section 615.003, Government Code.
17	17	(2) "Residence homestead" has the meaning assigned by
18	18	Section 11.13.
19	19	(3) "Surviving spouse" means the individual who was
20	20	married to a first responder at the time of the first responder's
21	21	death.
22	22	(b) The surviving spouse of a first responder who is killed
23	23	or fatally injured in the line of duty is entitled to an exemption
24	24	from taxation of the total appraised value of the surviving
25	25	spouse's residence homestead if the surviving spouse has not
26	26	remarried since the death of the first responder. The exemption
27	27	provided by this section applies regardless of the date of the first
28	28	responder's death if the surviving spouse otherwise meets the
29	29	qualifications of this section.
30	30	(c) A surviving spouse who receives an exemption under
31	31	Subsection (b) for a residence homestead is entitled to receive an
32	32	exemption from taxation of a property that the surviving spouse
33	33	subsequently qualifies as the surviving spouse's residence
34	34	homestead in an amount equal to the dollar amount of the exemption
35	35	from taxation of the first property for which the surviving spouse
36	36	received the exemption under Subsection (b) in the last year in
37	37	which the surviving spouse received that exemption if the surviving
38	38	spouse has not remarried since the death of the first responder.
39	39	The surviving spouse is entitled to receive from the chief
40	40	appraiser of the appraisal district in which the first property for
41	41	which the surviving spouse claimed the exemption was located a
42	42	written certificate providing the information necessary to
43	43	determine the amount of the exemption to which the surviving spouse
44	44	is entitled on the subsequently qualified homestead.
45	45	SECTION 2. Section 11.42(c), Tax Code, is amended to read as
46	46	follows:
47	47	(c) An exemption authorized by Section 11.13(c) or (d),
48	48	11.132, [or] 11.133, or 11.134 is effective as of January 1 of the
49	49	tax year in which the person qualifies for the exemption and applies
50	50	to the entire tax year.
51	51	SECTION 3. Section 11.43(c), Tax Code, is amended to read as
52	52	follows:
53	53	(c) An exemption provided by Section 11.13, 11.131, 11.132,
54	54	11.133, 11.134, 11.17, 11.18, 11.182, 11.1827, 11.183, 11.19,
55	55	11.20, 11.21, 11.22, 11.23(a), (h), (j), (j-1), or (m), 11.231,
56	56	11.254, 11.27, 11.271, 11.29, 11.30, 11.31, or 11.315, once
57	57	allowed, need not be claimed in subsequent years, and except as
58	58	otherwise provided by Subsection (e), the exemption applies to the
59	59	property until it changes ownership or the person's qualification
60	60	for the exemption changes. However, the chief appraiser may
61	61	require a person allowed one of the exemptions in a prior year to
62	62	file a new application to confirm the person's current
63	63	qualification for the exemption by delivering a written notice that
64	64	a new application is required, accompanied by an appropriate
65	65	application form, to the person previously allowed the exemption.
66	66	If the person previously allowed the exemption is 65 years of age or
67	67	older, the chief appraiser may not cancel the exemption due to the
68	68	person's failure to file the new application unless the chief
69	69	appraiser complies with the requirements of Subsection (q), if
70	70	applicable.
71	71	SECTION 4. Section 11.431(a), Tax Code, is amended to read
72	72	as follows:
73	73	(a) The chief appraiser shall accept and approve or deny an
74	74	application for a residence homestead exemption, including an
75	75	exemption under Section 11.131 or 11.132 for the residence
76	76	homestead of a disabled veteran or the surviving spouse of a
77	77	disabled veteran, [or] an exemption under Section 11.133 for the
78	78	residence homestead of the surviving spouse of a member of the armed
79	79	services of the United States who is killed in action, or an
80	80	exemption under Section 11.134 for the residence homestead of the
81	81	surviving spouse of a first responder who is killed or fatally
82	82	injured in the line of duty, after the deadline for filing it has
83	83	passed if it is filed not later than one year after the delinquency
84	84	date for the taxes on the homestead.
85	85	SECTION 5. Section 26.10(b), Tax Code, is amended to read as
86	86	follows:
87	87	(b) If the appraisal roll shows that a residence homestead
88	88	exemption under Section 11.13(c) or (d), 11.132, [or] 11.133, or
89	89	11.134 applicable to a property on January 1 of a year terminated
90	90	during the year and if the owner of the property qualifies a
91	91	different property for one of those residence homestead exemptions
92	92	during the same year, the tax due against the former residence
93	93	homestead is calculated by:
94	94	(1) subtracting:
95	95	(A) the amount of the taxes that otherwise would
96	96	be imposed on the former residence homestead for the entire year had
97	97	the owner qualified for the residence homestead exemption for the
98	98	entire year; from
99	99	(B) the amount of the taxes that otherwise would
100	100	be imposed on the former residence homestead for the entire year had
101	101	the owner not qualified for the residence homestead exemption
102	102	during the year;
103	103	(2) multiplying the remainder determined under
104	104	Subdivision (1) by a fraction, the denominator of which is 365 and
105	105	the numerator of which is the number of days that elapsed after the
106	106	date the exemption terminated; and
107	107	(3) adding the product determined under Subdivision
108	108	(2) and the amount described by Subdivision (1)(A).
109	109	SECTION 6. Section 26.112, Tax Code, is amended to read as
110	110	follows:
111	111	Sec. 26.112. CALCULATION OF TAXES ON RESIDENCE HOMESTEAD OF
112	112	CERTAIN PERSONS. (a) Except as provided by Section 26.10(b), if at
113	113	any time during a tax year property is owned by an individual who
114	114	qualifies for an exemption under Section 11.13(c) or (d), [or]
115	115	11.133, or 11.134, the amount of the tax due on the property for the
116	116	tax year is calculated as if the individual qualified for the
117	117	exemption on January 1 and continued to qualify for the exemption
118	118	for the remainder of the tax year.
119	119	(b) If an individual qualifies for an exemption under
120	120	Section 11.13(c) or (d), [or] 11.133, or 11.134 with respect to the
121	121	property after the amount of the tax due on the property is
122	122	calculated and the effect of the qualification is to reduce the
123	123	amount of the tax due on the property, the assessor for each taxing
124	124	unit shall recalculate the amount of the tax due on the property and
125	125	correct the tax roll. If the tax bill has been mailed and the tax on
126	126	the property has not been paid, the assessor shall mail a corrected
127	127	tax bill to the person in whose name the property is listed on the
128	128	tax roll or to the person's authorized agent. If the tax on the
129	129	property has been paid, the tax collector for the taxing unit shall
130	130	refund to the person who paid the tax the amount by which the
131	131	payment exceeded the tax due.
132	132	SECTION 7. Section 403.302(d-1), Government Code, is
133	133	amended to read as follows:
134	134	(d-1) For purposes of Subsection (d), a residence homestead
135	135	that receives an exemption under Section 11.131, [or] 11.133, or
136	136	11.134, Tax Code, in the year that is the subject of the study is not
137	137	considered to be taxable property.
138	138	SECTION 8. Section 11.134, Tax Code, as added by this Act,
139	139	applies only to a tax year beginning on or after January 1, 2018.
140	140	SECTION 9. This Act takes effect January 1, 2018, but only
141	141	if the constitutional amendment proposed by the 85th Legislature,
142	142	Regular Session, 2017, authorizing the legislature to provide for
143	143	an exemption from ad valorem taxation of all or part of the market
144	144	value of the residence homestead of the surviving spouse of a first
145	145	responder who is killed or fatally injured in the line of duty is
146	146	approved by the voters. If that amendment is not approved by the
147	147	voters, this Act has no effect.