By: Roberts, Raymond, Bonnen of Brazoria, H.B. No. 179
Springer, Darby, et al.
A BILL TO BE ENTITLED
AN ACT
relating to an exemption from ad valorem taxation of the residence
homesteads of certain disabled first responders and their surviving
spouses.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Subchapter B, Chapter 11, Tax Code, is amended by
adding Section 11.138 to read as follows:
Sec. 11.138. RESIDENCE HOMESTEAD OF CERTAIN DISABLED FIRST
RESPONDERS. (a) In this section:
(1) "First responder" means an individual listed under
Section 615.003, Government Code.
(2) "Qualifying disabled first responder" means a
first responder who, as a result of an injury occurring in the line
of duty, is entitled to receive lifetime income benefits under
Section 408.161, Labor Code.
(3) "Residence homestead" has the meaning assigned by
Section 11.13.
(4) "Surviving spouse" means the individual who was
married to a qualifying disabled first responder at the time of the
qualifying disabled first responder's death.
(b) A qualifying disabled first responder is entitled to an
exemption from taxation of the total appraised value of the
qualifying disabled first responder's residence homestead.
(c) The surviving spouse of a qualifying disabled first
responder who qualified for an exemption under Subsection (b) when
the qualifying disabled first responder died is entitled to an
exemption from taxation of the total appraised value of the same
property to which the qualifying disabled first responder's
exemption applied if:
(1) the surviving spouse has not remarried since the
death of the qualifying disabled first responder; and
(2) the property:
(A) was the residence homestead of the surviving
spouse when the qualifying disabled first responder died; and
(B) remains the residence homestead of the
surviving spouse.
(d) If a surviving spouse who qualifies for an exemption
under Subsection (c) subsequently qualifies a different property as
the surviving spouse's residence homestead, the surviving spouse is
entitled to an exemption from taxation of the subsequently
qualified homestead in an amount equal to the dollar amount of the
exemption from taxation of the former homestead under Subsection
(c) in the last year in which the surviving spouse received an
exemption under that subsection for that homestead if the surviving
spouse has not remarried since the death of the qualifying disabled
first responder. The surviving spouse is entitled to receive from
the chief appraiser of the appraisal district in which the former
residence homestead was located a written certificate providing the
information necessary to determine the amount of the exemption to
which the surviving spouse is entitled on the subsequently
qualified homestead.
SECTION 2. Section 11.42(e), Tax Code, is amended to read as
follows:
(e) A person who qualifies for an exemption under Section
11.131 or 11.138 after January 1 of a tax year may receive the
exemption for the applicable portion of that tax year immediately
on qualification for the exemption.
SECTION 3. (a) This section takes effect only if the
constitutional amendment proposed by S.J.R. 1, 85th Legislature,
Regular Session, 2017, is approved by the voters.
(b) Section 11.43(c), Tax Code, as amended by H.B. 1101,
Acts of the 85th Legislature, Regular Session, 2017, effective
January 1, 2018, and S.B. 15, Acts of the 85th Legislature, Regular
Session, 2017, effective January 1, 2018, is amended to read as
follows:
(c) An exemption provided by Section 11.13, 11.131, 11.132,
11.133, 11.134, 11.138, 11.17, 11.18, 11.182, 11.1827, 11.183,
11.19, 11.20, 11.21, 11.22, 11.23(a), (h), (j), (j-1), or (m),
11.231, 11.254, 11.27, 11.271, 11.29, 11.30, 11.31, or 11.315, once
allowed, need not be claimed in subsequent years, and except as
otherwise provided by Subsection (e), the exemption applies to the
property until it changes ownership or the person's qualification
for the exemption changes. However, except as provided by
Subsection (r), the chief appraiser may require a person allowed
one of the exemptions in a prior year to file a new application to
confirm the person's current qualification for the exemption by
delivering a written notice that a new application is required,
accompanied by an appropriate application form, to the person
previously allowed the exemption. If the person previously allowed
the exemption is 65 years of age or older, the chief appraiser may
not cancel the exemption due to the person's failure to file the new
application unless the chief appraiser complies with the
requirements of Subsection (q), if applicable.
(c) Section 11.431(a), Tax Code, as amended by H.B. 626,
Acts of the 85th Legislature, Regular Session, 2017, effective
September 1, 2017, and S.B. 15, Acts of the 85th Legislature,
Regular Session, 2017, effective January 1, 2018, is amended to
read as follows:
(a) The chief appraiser shall accept and approve or deny an
application for a residence homestead exemption, including an
exemption under Section 11.131 or 11.132 for the residence
homestead of a disabled veteran or the surviving spouse of a
disabled veteran, an exemption under Section 11.133 for the
residence homestead of the surviving spouse of a member of the armed
services of the United States who is killed in action, [or] an
exemption under Section 11.134 for the residence homestead of the
surviving spouse of a first responder who is killed or fatally
injured in the line of duty, or an exemption under Section 11.138
for the residence homestead of a qualifying disabled first
responder or the surviving spouse of a qualifying disabled first
responder, after the deadline for filing it has passed if it is
filed not later than two years after the delinquency date for the
taxes on the homestead.
(d) Section 403.302(d-1), Government Code, as amended by
S.B. 15, Acts of the 85th Legislature, Regular Session, 2017,
effective January 1, 2018, is amended to read as follows:
(d-1) For purposes of Subsection (d), a residence homestead
that receives an exemption under Section 11.131, 11.133, [or]
11.134, or 11.138, Tax Code, in the year that is the subject of the
study is not considered to be taxable property.
SECTION 4. (a) This section takes effect only if the
constitutional amendment proposed by S.J.R. 1, 85th Legislature,
Regular Session, 2017, is not approved by the voters.
(b) Section 11.43(c), Tax Code, as amended by H.B. 1101,
Acts of the 85th Legislature, Regular Session, 2017, effective
January 1, 2018, is amended to read as follows:
(c) An exemption provided by Section 11.13, 11.131, 11.132,
11.133, 11.138, 11.17, 11.18, 11.182, 11.1827, 11.183, 11.19,
11.20, 11.21, 11.22, 11.23(a), (h), (j), (j-1), or (m), 11.231,
11.254, 11.27, 11.271, 11.29, 11.30, 11.31, or 11.315, once
allowed, need not be claimed in subsequent years, and except as
otherwise provided by Subsection (e), the exemption applies to the
property until it changes ownership or the person's qualification
for the exemption changes. However, except as provided by
Subsection (r), the chief appraiser may require a person allowed
one of the exemptions in a prior year to file a new application to
confirm the person's current qualification for the exemption by
delivering a written notice that a new application is required,
accompanied by an appropriate application form, to the person
previously allowed the exemption. If the person previously allowed
the exemption is 65 years of age or older, the chief appraiser may
not cancel the exemption due to the person's failure to file the new
application unless the chief appraiser complies with the
requirements of Subsection (q), if applicable.
(c) Section 11.431(a), Tax Code, as amended by H.B. 626,
Acts of the 85th Legislature, Regular Session, 2017, effective
September 1, 2017, is amended to read as follows:
(a) The chief appraiser shall accept and approve or deny an
application for a residence homestead exemption, including an
exemption under Section 11.131 or 11.132 for the residence
homestead of a disabled veteran or the surviving spouse of a
disabled veteran, [or] an exemption under Section 11.133 for the
residence homestead of the surviving spouse of a member of the armed
services of the United States who is killed in action, or an
exemption under Section 11.138 for the residence homestead of a
qualifying disabled first responder or the surviving spouse of a
qualifying disabled first responder, after the deadline for filing
it has passed if it is filed not later than two years after the
delinquency date for the taxes on the homestead.
(d) Section 403.302(d-1), Government Code, is amended to
read as follows:
(d-1) For purposes of Subsection (d), a residence homestead
that receives an exemption under Section 11.131, [or] 11.133, or
11.138, Tax Code, in the year that is the subject of the study is not
considered to be taxable property.
SECTION 5. Section 26.10(c), Tax Code, is amended to read as
follows:
(c) If the appraisal roll shows that a residence homestead
exemption under Section 11.131 or 11.138 applicable to a property
on January 1 of a year terminated during the year, the tax due
against the residence homestead is calculated by multiplying the
amount of the taxes that otherwise would be imposed on the residence
homestead for the entire year had the individual not qualified for
the residence homestead exemption [under Section 11.131] during the
year by a fraction, the denominator of which is 365 and the
numerator of which is the number of days that elapsed after the date
the exemption terminated.
SECTION 6. Section 26.1125, Tax Code, is amended to read as
follows:
Sec. 26.1125. CALCULATION OF TAXES ON RESIDENCE HOMESTEAD
OF 100 PERCENT OR TOTALLY DISABLED VETERAN OR QUALIFYING DISABLED
FIRST RESPONDER. (a) If a person qualifies for an exemption under
Section 11.131 or 11.138 after the beginning of a tax year, the
amount of the taxes on the residence homestead of the person for the
tax year is calculated by multiplying the amount of the taxes that
otherwise would be imposed on the residence homestead for the
entire year had the person not qualified for the applicable
exemption [under Section 11.131] by a fraction, the denominator of
which is 365 and the numerator of which is the number of days that
elapsed before the date the person qualified for the applicable
exemption [under Section 11.131].
(b) If a person qualifies for an exemption under Section
11.131 or 11.138 with respect to the property after the amount of
the tax due on the property is calculated and the effect of the
qualification is to reduce the amount of the tax due on the
property, the assessor for each taxing unit shall recalculate the
amount of the tax due on the property and correct the tax roll. If
the tax bill has been mailed and the tax on the property has not been
paid, the assessor shall mail a corrected tax bill to the person in
whose name the property is listed on the tax roll or to the person's
authorized agent. If the tax on the property has been paid, the tax
collector for the taxing unit shall refund to the person who paid
the tax the amount by which the payment exceeded the tax due.
SECTION 7. Section 11.138, Tax Code, as added by this Act,
applies only to ad valorem taxes imposed for a tax year beginning on
or after January 1, 2019.
SECTION 8. This Act takes effect January 1, 2019
, but only
if the constitutional amendment proposed by the 85th Legislature,
1st Called Session, 2017, authorizing the legislature to provide
for an exemption from ad valorem taxation of all or part of the
market value of the residence homesteads of certain disabled first
responders and their surviving spouses is approved by the voters.
If that constitutional amendment is not approved by the voters,
this Act has no effect.