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Texas House Bill HB179

Texas 2017 - 85th 1st C.S.

Texas House Bill HB179 Compare Versions

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1+85S10221 CJC-D
12 By: Roberts, Raymond, Bonnen of Brazoria, H.B. No. 179
23 Springer, Darby, et al.
34
45
56 A BILL TO BE ENTITLED
67 AN ACT
78 relating to an exemption from ad valorem taxation of the residence
89 homesteads of certain disabled first responders and their surviving
910 spouses.
1011 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
1112 SECTION 1. Subchapter B, Chapter 11, Tax Code, is amended by
1213 adding Section 11.138 to read as follows:
1314 Sec. 11.138. RESIDENCE HOMESTEAD OF CERTAIN DISABLED FIRST
1415 RESPONDERS. (a) In this section:
1516 (1) "First responder" means an individual listed under
1617 Section 615.003, Government Code.
1718 (2) "Qualifying disabled first responder" means a
1819 first responder who, as a result of an injury occurring in the line
1920 of duty, is entitled to receive lifetime income benefits under
2021 Section 408.161, Labor Code.
2122 (3) "Residence homestead" has the meaning assigned by
2223 Section 11.13.
2324 (4) "Surviving spouse" means the individual who was
2425 married to a qualifying disabled first responder at the time of the
2526 qualifying disabled first responder's death.
2627 (b) A qualifying disabled first responder is entitled to an
2728 exemption from taxation of the total appraised value of the
2829 qualifying disabled first responder's residence homestead.
2930 (c) The surviving spouse of a qualifying disabled first
3031 responder who qualified for an exemption under Subsection (b) when
3132 the qualifying disabled first responder died is entitled to an
3233 exemption from taxation of the total appraised value of the same
3334 property to which the qualifying disabled first responder's
3435 exemption applied if:
3536 (1) the surviving spouse has not remarried since the
3637 death of the qualifying disabled first responder; and
3738 (2) the property:
3839 (A) was the residence homestead of the surviving
3940 spouse when the qualifying disabled first responder died; and
4041 (B) remains the residence homestead of the
4142 surviving spouse.
4243 (d) If a surviving spouse who qualifies for an exemption
4344 under Subsection (c) subsequently qualifies a different property as
4445 the surviving spouse's residence homestead, the surviving spouse is
4546 entitled to an exemption from taxation of the subsequently
4647 qualified homestead in an amount equal to the dollar amount of the
4748 exemption from taxation of the former homestead under Subsection
4849 (c) in the last year in which the surviving spouse received an
4950 exemption under that subsection for that homestead if the surviving
5051 spouse has not remarried since the death of the qualifying disabled
5152 first responder. The surviving spouse is entitled to receive from
5253 the chief appraiser of the appraisal district in which the former
5354 residence homestead was located a written certificate providing the
5455 information necessary to determine the amount of the exemption to
5556 which the surviving spouse is entitled on the subsequently
5657 qualified homestead.
5758 SECTION 2. Section 11.42(e), Tax Code, is amended to read as
5859 follows:
5960 (e) A person who qualifies for an exemption under Section
6061 11.131 or 11.138 after January 1 of a tax year may receive the
6162 exemption for the applicable portion of that tax year immediately
6263 on qualification for the exemption.
6364 SECTION 3. (a) This section takes effect only if the
6465 constitutional amendment proposed by S.J.R. 1, 85th Legislature,
6566 Regular Session, 2017, is approved by the voters.
6667 (b) Section 11.43(c), Tax Code, as amended by H.B. 1101,
6768 Acts of the 85th Legislature, Regular Session, 2017, effective
6869 January 1, 2018, and S.B. 15, Acts of the 85th Legislature, Regular
6970 Session, 2017, effective January 1, 2018, is amended to read as
7071 follows:
7172 (c) An exemption provided by Section 11.13, 11.131, 11.132,
7273 11.133, 11.134, 11.138, 11.17, 11.18, 11.182, 11.1827, 11.183,
7374 11.19, 11.20, 11.21, 11.22, 11.23(a), (h), (j), (j-1), or (m),
7475 11.231, 11.254, 11.27, 11.271, 11.29, 11.30, 11.31, or 11.315, once
7576 allowed, need not be claimed in subsequent years, and except as
7677 otherwise provided by Subsection (e), the exemption applies to the
7778 property until it changes ownership or the person's qualification
7879 for the exemption changes. However, except as provided by
7980 Subsection (r), the chief appraiser may require a person allowed
8081 one of the exemptions in a prior year to file a new application to
8182 confirm the person's current qualification for the exemption by
8283 delivering a written notice that a new application is required,
8384 accompanied by an appropriate application form, to the person
8485 previously allowed the exemption. If the person previously allowed
8586 the exemption is 65 years of age or older, the chief appraiser may
8687 not cancel the exemption due to the person's failure to file the new
8788 application unless the chief appraiser complies with the
8889 requirements of Subsection (q), if applicable.
8990 (c) Section 11.431(a), Tax Code, as amended by H.B. 626,
9091 Acts of the 85th Legislature, Regular Session, 2017, effective
9192 September 1, 2017, and S.B. 15, Acts of the 85th Legislature,
9293 Regular Session, 2017, effective January 1, 2018, is amended to
9394 read as follows:
9495 (a) The chief appraiser shall accept and approve or deny an
9596 application for a residence homestead exemption, including an
9697 exemption under Section 11.131 or 11.132 for the residence
9798 homestead of a disabled veteran or the surviving spouse of a
9899 disabled veteran, an exemption under Section 11.133 for the
99100 residence homestead of the surviving spouse of a member of the armed
100101 services of the United States who is killed in action, [or] an
101102 exemption under Section 11.134 for the residence homestead of the
102103 surviving spouse of a first responder who is killed or fatally
103104 injured in the line of duty, or an exemption under Section 11.138
104105 for the residence homestead of a qualifying disabled first
105106 responder or the surviving spouse of a qualifying disabled first
106107 responder, after the deadline for filing it has passed if it is
107108 filed not later than two years after the delinquency date for the
108109 taxes on the homestead.
109110 (d) Section 403.302(d-1), Government Code, as amended by
110111 S.B. 15, Acts of the 85th Legislature, Regular Session, 2017,
111112 effective January 1, 2018, is amended to read as follows:
112113 (d-1) For purposes of Subsection (d), a residence homestead
113114 that receives an exemption under Section 11.131, 11.133, [or]
114115 11.134, or 11.138, Tax Code, in the year that is the subject of the
115116 study is not considered to be taxable property.
116117 SECTION 4. (a) This section takes effect only if the
117118 constitutional amendment proposed by S.J.R. 1, 85th Legislature,
118119 Regular Session, 2017, is not approved by the voters.
119120 (b) Section 11.43(c), Tax Code, as amended by H.B. 1101,
120121 Acts of the 85th Legislature, Regular Session, 2017, effective
121122 January 1, 2018, is amended to read as follows:
122123 (c) An exemption provided by Section 11.13, 11.131, 11.132,
123124 11.133, 11.138, 11.17, 11.18, 11.182, 11.1827, 11.183, 11.19,
124125 11.20, 11.21, 11.22, 11.23(a), (h), (j), (j-1), or (m), 11.231,
125126 11.254, 11.27, 11.271, 11.29, 11.30, 11.31, or 11.315, once
126127 allowed, need not be claimed in subsequent years, and except as
127128 otherwise provided by Subsection (e), the exemption applies to the
128129 property until it changes ownership or the person's qualification
129130 for the exemption changes. However, except as provided by
130131 Subsection (r), the chief appraiser may require a person allowed
131132 one of the exemptions in a prior year to file a new application to
132133 confirm the person's current qualification for the exemption by
133134 delivering a written notice that a new application is required,
134135 accompanied by an appropriate application form, to the person
135136 previously allowed the exemption. If the person previously allowed
136137 the exemption is 65 years of age or older, the chief appraiser may
137138 not cancel the exemption due to the person's failure to file the new
138139 application unless the chief appraiser complies with the
139140 requirements of Subsection (q), if applicable.
140141 (c) Section 11.431(a), Tax Code, as amended by H.B. 626,
141142 Acts of the 85th Legislature, Regular Session, 2017, effective
142143 September 1, 2017, is amended to read as follows:
143144 (a) The chief appraiser shall accept and approve or deny an
144145 application for a residence homestead exemption, including an
145146 exemption under Section 11.131 or 11.132 for the residence
146147 homestead of a disabled veteran or the surviving spouse of a
147148 disabled veteran, [or] an exemption under Section 11.133 for the
148149 residence homestead of the surviving spouse of a member of the armed
149150 services of the United States who is killed in action, or an
150151 exemption under Section 11.138 for the residence homestead of a
151152 qualifying disabled first responder or the surviving spouse of a
152153 qualifying disabled first responder, after the deadline for filing
153154 it has passed if it is filed not later than two years after the
154155 delinquency date for the taxes on the homestead.
155156 (d) Section 403.302(d-1), Government Code, is amended to
156157 read as follows:
157158 (d-1) For purposes of Subsection (d), a residence homestead
158159 that receives an exemption under Section 11.131, [or] 11.133, or
159160 11.138, Tax Code, in the year that is the subject of the study is not
160161 considered to be taxable property.
161162 SECTION 5. Section 26.10(c), Tax Code, is amended to read as
162163 follows:
163164 (c) If the appraisal roll shows that a residence homestead
164165 exemption under Section 11.131 or 11.138 applicable to a property
165166 on January 1 of a year terminated during the year, the tax due
166167 against the residence homestead is calculated by multiplying the
167168 amount of the taxes that otherwise would be imposed on the residence
168169 homestead for the entire year had the individual not qualified for
169170 the residence homestead exemption [under Section 11.131] during the
170171 year by a fraction, the denominator of which is 365 and the
171172 numerator of which is the number of days that elapsed after the date
172173 the exemption terminated.
173174 SECTION 6. Section 26.1125, Tax Code, is amended to read as
174175 follows:
175176 Sec. 26.1125. CALCULATION OF TAXES ON RESIDENCE HOMESTEAD
176177 OF 100 PERCENT OR TOTALLY DISABLED VETERAN OR QUALIFYING DISABLED
177178 FIRST RESPONDER. (a) If a person qualifies for an exemption under
178179 Section 11.131 or 11.138 after the beginning of a tax year, the
179180 amount of the taxes on the residence homestead of the person for the
180181 tax year is calculated by multiplying the amount of the taxes that
181182 otherwise would be imposed on the residence homestead for the
182183 entire year had the person not qualified for the applicable
183184 exemption [under Section 11.131] by a fraction, the denominator of
184185 which is 365 and the numerator of which is the number of days that
185186 elapsed before the date the person qualified for the applicable
186187 exemption [under Section 11.131].
187188 (b) If a person qualifies for an exemption under Section
188189 11.131 or 11.138 with respect to the property after the amount of
189190 the tax due on the property is calculated and the effect of the
190191 qualification is to reduce the amount of the tax due on the
191192 property, the assessor for each taxing unit shall recalculate the
192193 amount of the tax due on the property and correct the tax roll. If
193194 the tax bill has been mailed and the tax on the property has not been
194195 paid, the assessor shall mail a corrected tax bill to the person in
195196 whose name the property is listed on the tax roll or to the person's
196197 authorized agent. If the tax on the property has been paid, the tax
197198 collector for the taxing unit shall refund to the person who paid
198199 the tax the amount by which the payment exceeded the tax due.
199200 SECTION 7. Section 11.138, Tax Code, as added by this Act,
200201 applies only to ad valorem taxes imposed for a tax year beginning on
201- or after January 1, 2019.
202- SECTION 8. This Act takes effect January 1, 2019
203- , but only
202+ or after January 1, 2018.
203+ SECTION 8. This Act takes effect January 1, 2018, but only
204204 if the constitutional amendment proposed by the 85th Legislature,
205205 1st Called Session, 2017, authorizing the legislature to provide
206206 for an exemption from ad valorem taxation of all or part of the
207207 market value of the residence homesteads of certain disabled first
208208 responders and their surviving spouses is approved by the voters.
209209 If that constitutional amendment is not approved by the voters,
210210 this Act has no effect.