| 1 | 1 | | 86R287 SMT-D |
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| 2 | 2 | | By: Wray H.B. No. 1062 |
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| 3 | 3 | | |
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| 4 | 4 | | |
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| 5 | 5 | | A BILL TO BE ENTITLED |
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| 6 | 6 | | AN ACT |
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| 7 | 7 | | relating to the eligibility of the surviving spouse of an |
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| 8 | 8 | | individual who is disabled to receive a limitation on the school |
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| 9 | 9 | | district ad valorem taxes on the spouse's residence homestead. |
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| 10 | 10 | | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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| 11 | 11 | | SECTION 1. Section 11.26, Tax Code, is amended by amending |
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| 12 | 12 | | Subsection (i) and adding Subsection (i-1) to read as follows: |
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| 13 | 13 | | (i) If an individual who qualifies for the exemption |
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| 14 | 14 | | provided by Section 11.13(c) for an individual 65 years of age or |
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| 15 | 15 | | older dies, or if an individual who qualifies for the exemption |
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| 16 | 16 | | provided by Section 11.13(c) for an individual who is disabled dies |
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| 17 | 17 | | on or after January 1, 2013, the surviving spouse of the individual |
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| 18 | 18 | | is entitled to the limitation applicable to the residence homestead |
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| 19 | 19 | | of the individual if: |
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| 20 | 20 | | (1) the surviving spouse is 55 years of age or older |
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| 21 | 21 | | when the individual dies; and |
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| 22 | 22 | | (2) the residence homestead of the individual: |
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| 23 | 23 | | (A) is the residence homestead of the surviving |
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| 24 | 24 | | spouse on the date that the individual dies; and |
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| 25 | 25 | | (B) remains the residence homestead of the |
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| 26 | 26 | | surviving spouse. |
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| 27 | 27 | | (i-1) A limitation under Subsection (i) applicable to the |
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| 28 | 28 | | residence homestead of the surviving spouse of an individual who |
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| 29 | 29 | | was disabled and who died on or after January 1, 2013, but before |
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| 30 | 30 | | January 1, 2020, is calculated as if the surviving spouse was |
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| 31 | 31 | | entitled to the limitation when the individual died. |
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| 32 | 32 | | SECTION 2. This Act applies only to ad valorem taxes imposed |
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| 33 | 33 | | for a tax year beginning on or after the effective date of this Act. |
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| 34 | 34 | | SECTION 3. This Act takes effect January 1, 2020, but only |
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| 35 | 35 | | if the constitutional amendment proposed by the 86th Legislature, |
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| 36 | 36 | | Regular Session, 2019, to allow the surviving spouse of a person who |
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| 37 | 37 | | is disabled to receive a limitation on the school district ad |
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| 38 | 38 | | valorem taxes on the spouse's residence homestead if the spouse is |
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| 39 | 39 | | 55 years of age or older at the time of the person's death is |
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| 40 | 40 | | approved by the voters. If that constitutional amendment is not |
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| 41 | 41 | | approved by the voters, this Act has no effect. |
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