Texas 2019 - 86th Regular

Texas House Bill HB4367 Compare Versions

Version 1 (Old)

Version 2 (New)

Old	New		Differences
1	1		86R16349 CJC-D
2		-	By: Holland~~, Bohac, Guillen, et al.~~ H.B. No. 4367
	2	+	By: Holland H.B. No. 4367
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		homesteads of certain disabled first responders and their surviving
9	9		spouses.
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 11.138 to read as follows:
13	13		Sec. 11.138. RESIDENCE HOMESTEAD OF CERTAIN DISABLED FIRST
14	14		RESPONDERS. (a) In this section:
15	15		(1) "First responder" means an individual listed under
16	16		Section 615.003, Government Code.
17	17		(2) "Qualifying disabled first responder" means a
18	18		first responder who, as a result of an injury occurring in the line
19	19		of duty, is entitled to receive lifetime income benefits under
20	20		Section 408.161, Labor Code.
21	21		(3) "Residence homestead" has the meaning assigned by
22	22		Section 11.13.
23	23		(4) "Surviving spouse" means the individual who was
24	24		married to a qualifying disabled first responder at the time of the
25	25		qualifying disabled first responder's death.
26	26		(b) A qualifying disabled first responder is entitled to an
27	27		exemption from taxation of the total appraised value of the
28	28		qualifying disabled first responder's residence homestead.
29	29		(c) The surviving spouse of a qualifying disabled first
30	30		responder who qualified for an exemption under Subsection (b) when
31	31		the qualifying disabled first responder died is entitled to an
32	32		exemption from taxation of the total appraised value of the same
33	33		property to which the qualifying disabled first responder's
34	34		exemption applied if:
35	35		(1) the surviving spouse has not remarried since the
36	36		death of the qualifying disabled first responder; and
37	37		(2) the property:
38	38		(A) was the residence homestead of the surviving
39	39		spouse when the qualifying disabled first responder died; and
40	40		(B) remains the residence homestead of the
41	41		surviving spouse.
42	42		(d) If a surviving spouse who qualifies for an exemption
43	43		under Subsection (c) subsequently qualifies a different property as
44	44		the surviving spouse's residence homestead, the surviving spouse is
45	45		entitled to an exemption from taxation of the subsequently
46	46		qualified homestead in an amount equal to the dollar amount of the
47	47		exemption from taxation of the former homestead under Subsection
48	48		(c) in the last year in which the surviving spouse received an
49	49		exemption under that subsection for that homestead if the surviving
50	50		spouse has not remarried since the death of the qualifying disabled
51	51		first responder. The surviving spouse is entitled to receive from
52	52		the chief appraiser of the appraisal district in which the former
53	53		residence homestead was located a written certificate providing the
54	54		information necessary to determine the amount of the exemption to
55	55		which the surviving spouse is entitled on the subsequently
56	56		qualified homestead.
57	57		SECTION 2. Section 11.42(e), Tax Code, is amended to read as
58	58		follows:
59	59		(e) A person who qualifies for an exemption under Section
60	60		11.131 or 11.138 after January 1 of a tax year may receive the
61	61		exemption for the applicable portion of that tax year immediately
62	62		on qualification for the exemption.
63	63		SECTION 3. Section 11.43(c), Tax Code, is amended to read as
64	64		follows:
65	65		(c) An exemption provided by Section 11.13, 11.131, 11.132,
66	66		11.133, 11.134, 11.138, 11.17, 11.18, 11.182, 11.1827, 11.183,
67	67		11.19, 11.20, 11.21, 11.22, 11.23(a), (h), (j), (j-1), or (m),
68	68		11.231, 11.254, 11.27, 11.271, 11.29, 11.30, 11.31, or 11.315, once
69	69		allowed, need not be claimed in subsequent years, and except as
70	70		otherwise provided by Subsection (e), the exemption applies to the
71	71		property until it changes ownership or the person's qualification
72	72		for the exemption changes. However, except as provided by
73	73		Subsection (r), the chief appraiser may require a person allowed
74	74		one of the exemptions in a prior year to file a new application to
75	75		confirm the person's current qualification for the exemption by
76	76		delivering a written notice that a new application is required,
77	77		accompanied by an appropriate application form, to the person
78	78		previously allowed the exemption. If the person previously allowed
79	79		the exemption is 65 years of age or older, the chief appraiser may
80	80		not cancel the exemption due to the person's failure to file the new
81	81		application unless the chief appraiser complies with the
82	82		requirements of Subsection (q), if applicable.
83	83		SECTION 4. Section 11.431(a), Tax Code, is amended to read
84	84		as follows:
85	85		(a) The chief appraiser shall accept and approve or deny an
86	86		application for a residence homestead exemption, including an
87	87		exemption under Section 11.131 or 11.132 for the residence
88	88		homestead of a disabled veteran or the surviving spouse of a
89	89		disabled veteran, an exemption under Section 11.133 for the
90	90		residence homestead of the surviving spouse of a member of the armed
91	91		services of the United States who is killed in action, [or] an
92	92		exemption under Section 11.134 for the residence homestead of the
93	93		surviving spouse of a first responder who is killed or fatally
94	94		injured in the line of duty, or an exemption under Section 11.138
95	95		for the residence homestead of a qualifying disabled first
96	96		responder or the surviving spouse of a qualifying disabled first
97	97		responder, after the deadline for filing it has passed if it is
98	98		filed not later than two years after the delinquency date for the
99	99		taxes on the homestead.
100	100		SECTION 5. Section 26.10(c), Tax Code, is amended to read as
101	101		follows:
102	102		(c) If the appraisal roll shows that a residence homestead
103	103		exemption under Section 11.131 or 11.138 applicable to a property
104	104		on January 1 of a year terminated during the year, the tax due
105	105		against the residence homestead is calculated by multiplying the
106	106		amount of the taxes that otherwise would be imposed on the residence
107	107		homestead for the entire year had the individual not qualified for
108	108		the residence homestead exemption [under Section 11.131] during the
109	109		year by a fraction, the denominator of which is 365 and the
110	110		numerator of which is the number of days that elapsed after the date
111	111		the exemption terminated.
112	112		SECTION 6. Section 26.1125, Tax Code, is amended to read as
113	113		follows:
114	114		Sec. 26.1125. CALCULATION OF TAXES ON RESIDENCE HOMESTEAD
115	115		OF 100 PERCENT OR TOTALLY DISABLED VETERAN OR QUALIFYING DISABLED
116	116		FIRST RESPONDER. (a) If a person qualifies for an exemption under
117	117		Section 11.131 or 11.138 after the beginning of a tax year, the
118	118		amount of the taxes on the residence homestead of the person for the
119	119		tax year is calculated by multiplying the amount of the taxes that
120	120		otherwise would be imposed on the residence homestead for the
121	121		entire year had the person not qualified for the applicable
122	122		exemption [under Section 11.131] by a fraction, the denominator of
123	123		which is 365 and the numerator of which is the number of days that
124	124		elapsed before the date the person qualified for the applicable
125	125		exemption [under Section 11.131].
126	126		(b) If a person qualifies for an exemption under Section
127	127		11.131 or 11.138 with respect to the property after the amount of
128	128		the tax due on the property is calculated and the effect of the
129	129		qualification is to reduce the amount of the tax due on the
130	130		property, the assessor for each taxing unit shall recalculate the
131	131		amount of the tax due on the property and correct the tax roll. If
132	132		the tax bill has been mailed and the tax on the property has not been
133	133		paid, the assessor shall mail a corrected tax bill to the person in
134	134		whose name the property is listed on the tax roll or to the person's
135	135		authorized agent. If the tax on the property has been paid, the tax
136	136		collector for the taxing unit shall refund to the person who paid
137	137		the tax the amount by which the payment exceeded the tax due.
138	138		SECTION 7. Section 403.302(d-1), Government Code, is
139	139		amended to read as follows:
140	140		(d-1) For purposes of Subsection (d), a residence homestead
141	141		that receives an exemption under Section 11.131, 11.133, [or]
142	142		11.134, or 11.138, Tax Code, in the year that is the subject of the
143	143		study is not considered to be taxable property.
144	144		SECTION 8. Section 11.138, Tax Code, as added by this Act,
145	145		applies only to ad valorem taxes imposed for a tax year beginning on
146	146		or after January 1, 2020.
147	147		SECTION 9. This Act takes effect January 1, 2020, but only
148	148		if the constitutional amendment proposed by the 86th Legislature,
149	149		Regular Session, 2019, authorizing the legislature to provide for
150	150		an exemption from ad valorem taxation of all or part of the market
151	151		value of the residence homesteads of certain disabled first
152	152		responders and their surviving spouses is approved by the voters.
153	153		If that constitutional amendment is not approved by the voters,
154	154		this Act has no effect.