86R287 SMT-D
By: Wray H.B. No. 1062
A BILL TO BE ENTITLED
AN ACT
relating to the eligibility of the surviving spouse of an
individual who is disabled to receive a limitation on the school
district ad valorem taxes on the spouse's residence homestead.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Section 11.26, Tax Code, is amended by amending
Subsection (i) and adding Subsection (i-1) to read as follows:
(i) If an individual who qualifies for the exemption
provided by Section 11.13(c) for an individual 65 years of age or
older dies, or if an individual who qualifies for the exemption
provided by Section 11.13(c) for an individual who is disabled dies
on or after January 1, 2013, the surviving spouse of the individual
is entitled to the limitation applicable to the residence homestead
of the individual if:
(1) the surviving spouse is 55 years of age or older
when the individual dies; and
(2) the residence homestead of the individual:
(A) is the residence homestead of the surviving
spouse on the date that the individual dies; and
(B) remains the residence homestead of the
surviving spouse.
(i-1) A limitation under Subsection (i) applicable to the
residence homestead of the surviving spouse of an individual who
was disabled and who died on or after January 1, 2013, but before
January 1, 2020, is calculated as if the surviving spouse was
entitled to the limitation when the individual died.
SECTION 2. This Act applies only to ad valorem taxes imposed
for a tax year beginning on or after the effective date of this Act.
SECTION 3. This Act takes effect January 1, 2020, but only
if the constitutional amendment proposed by the 86th Legislature,
Regular Session, 2019, to allow the surviving spouse of a person who
is disabled to receive a limitation on the school district ad
valorem taxes on the spouse's residence homestead if the spouse is
55 years of age or older at the time of the person's death is
approved by the voters. If that constitutional amendment is not
approved by the voters, this Act has no effect.