Texas 2019 - 86th Regular

Texas House Bill HB716 Compare Versions

Only one version of the bill is available at this time.

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1	1	By: Leach H.B. No. 716
2	2
3	3
4	4	A BILL TO BE ENTITLED
5	5	AN ACT
6	6	relating to the exemption from ad valorem taxation of part of the
7	7	appraised value of the residence homestead of a severely disabled
8	8	veteran or the surviving spouse of a severely disabled veteran
9	9	based on the disability rating of the veteran.
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 11.136 to read as follows:
13	13	Sec. 11.136. RESIDENCE HOMESTEAD OF CERTAIN SEVERELY
14	14	DISABLED VETERANS. (a) In this section:
15	15	(1) "Disability rating" and "disabled veteran" have
16	16	the meanings assigned by Section 11.22.
17	17	(2) "Residence homestead" has the meaning assigned by
18	18	Section 11.13.
19	19	(3) "Surviving spouse" has the meaning assigned by
20	20	Section 11.131.
21	21	(b) A "Severely Disabled Veteran" is a disabled veteran who
22	22	has a disability rating of at least 80 percent but less than 100
23	23	percent is entitled to an exemption from taxation of a percentage of
24	24	the appraised value of the disabled veteran's residence homestead
25	25	equal to the disabled veteran's disability rating.
26	26	(c) The surviving spouse of a Severely Disabled Veteran who
27	27	qualified for an exemption under Subsection (b) of a percentage of
28	28	the appraised value of the Severely Disabled Veteran's residence
29	29	homestead when the Severely Disabled Veteran died is entitled to an
30	30	exemption from taxation of the same percentage of the appraised
31	31	value of the same property to which the Severely Disabled Veteran's
32	32	exemption applied if:
33	33	(1) the surviving spouse has not remarried since the
34	34	death of the Severely Disabled Veteran; and
35	35	(2) the property:
36	36	(A) was the residence homestead of the surviving
37	37	spouse when the Severely Disabled Veteran died; and
38	38	(B) remains the residence homestead of the
39	39	surviving spouse.
40	40	(d) If a surviving spouse who qualifies for an exemption
41	41	under Subsection (c) subsequently qualifies a different property as
42	42	the surviving spouse's residence homestead, the surviving spouse is
43	43	entitled to an exemption from taxation of the subsequently
44	44	qualified residence homestead in an amount equal to the dollar
45	45	amount of the exemption from taxation of the former residence
46	46	homestead under Subsection (c) in the last year in which the
47	47	surviving spouse received an exemption under that subsection for
48	48	that residence homestead if the surviving spouse has not remarried
49	49	since the death of the Severely Disabled Veteran. The surviving
50	50	spouse is entitled to receive from the chief appraiser of the
51	51	appraisal district in which the former residence homestead was
52	52	located a written certificate providing the information necessary
53	53	to determine the amount of the exemption to which the surviving
54	54	spouse is entitled on the subsequently qualified residence
55	55	homestead.
56	56	SECTION 2. (a) Section 11.42(c), Tax Code, is amended to
57	57	read as follows:
58	58	(c) An exemption authorized by Section 11.13(c) or (d),
59	59	11.132, 11.133, [or] 11.134, or 11.136 is effective as of January 1
60	60	of the tax year in which the person qualifies for the exemption and
61	61	applies to the entire tax year.
62	62	(b) Section 11.43(c), Tax Code, is reenacted and amended to
63	63	read as follows:
64	64	(c) An exemption provided by Section 11.13, 11.131, 11.132,
65	65	11.133, 11.134, 11.136, 11.17, 11.18, 11.182, 11.1827, 11.183,
66	66	11.19, 11.20, 11.21, 11.22, 11.23(a), (h), (j), (j-1), or (m),
67	67	11.231, 11.254, 11.27, 11.271, 11.29, 11.30, 11.31, or 11.315, once
68	68	allowed, need not be claimed in subsequent years, and except as
69	69	otherwise provided by Subsection (e), the exemption applies to the
70	70	property until it changes ownership or the person's qualification
71	71	for the exemption changes. However, except as provided by
72	72	Subsection (r), the chief appraiser may require a person allowed
73	73	one of the exemptions in a prior year to file a new application to
74	74	confirm the person's current qualification for the exemption by
75	75	delivering a written notice that a new application is required,
76	76	accompanied by an appropriate application form, to the person
77	77	previously allowed the exemption. If the person previously allowed
78	78	the exemption is 65 years of age or older, the chief appraiser may
79	79	not cancel the exemption due to the person's failure to file the new
80	80	application unless the chief appraiser complies with the
81	81	requirements of Subsection (q), if applicable.
82	82	(c) Section 11.431(a), Tax Code, is reenacted and amended to
83	83	read as follows:
84	84	(a) The chief appraiser shall accept and approve or deny an
85	85	application for a residence homestead exemption, including an
86	86	exemption under Section 11.131, [or] 11.132, or 11.136 for the
87	87	residence homestead of a Severely Disabled Veteran or the surviving
88	88	spouse of a Severely Disabled Veteran, an exemption under Section
89	89	11.133 for the residence homestead of the surviving spouse of a
90	90	member of the armed services of the United States who is killed in
91	91	action, or an exemption under Section 11.134 for the residence
92	92	homestead of the surviving spouse of a first responder who is killed
93	93	or fatally injured in the line of duty, after the deadline for
94	94	filing it has passed if it is filed not later than two years after
95	95	the delinquency date for the taxes on the homestead.
96	96	(d) Section 26.10(b), Tax Code, is amended to read as
97	97	follows:
98	98	(b) If the appraisal roll shows that a residence homestead
99	99	exemption under Section 11.13(c) or (d), 11.132, 11.133, [or]
100	100	11.134, or 11.136 applicable to a property on January 1 of a year
101	101	terminated during the year and if the owner of the property
102	102	qualifies a different property for one of those residence homestead
103	103	exemptions during the same year, the tax due against the former
104	104	residence homestead is calculated by:
105	105	(1) subtracting:
106	106	(A) the amount of the taxes that otherwise would
107	107	be imposed on the former residence homestead for the entire year had
108	108	the owner qualified for the residence homestead exemption for the
109	109	entire year; from
110	110	(B) the amount of the taxes that otherwise would
111	111	be imposed on the former residence homestead for the entire year had
112	112	the owner not qualified for the residence homestead exemption
113	113	during the year;
114	114	(2) multiplying the remainder determined under
115	115	Subdivision (1) by a fraction, the denominator of which is 365 and
116	116	the numerator of which is the number of days that elapsed after the
117	117	date the exemption terminated; and
118	118	(3) adding the product determined under Subdivision
119	119	(2) and the amount described by Subdivision (1)(A).
120	120	SECTION 3. Section 11.43(k), Tax Code, is amended to read as
121	121	follows:
122	122	(k) A person who qualifies for an exemption authorized by
123	123	Section 11.13(c) or (d), [or] 11.132, or 11.136 must apply for the
124	124	exemption no later than the first anniversary of the date the person
125	125	qualified for the exemption.
126	126	SECTION 4. Section 26.1127, Tax Code, is amended to read as
127	127	follows:
128	128	Sec. 26.1127. CALCULATION OF TAXES ON [DONATED] RESIDENCE
129	129	HOMESTEAD OF CERTAIN DISABLED VETERANS [VETERAN] OR SURVIVING
130	130	SPOUSE OF CERTAIN DISABLED VETERANS [VETERAN]. (a) Except as
131	131	provided by Section 26.10(b), if at any time during a tax year
132	132	property is owned by an individual who qualifies for an exemption
133	133	under Section 11.132 or 11.136, the amount of the tax due on the
134	134	property for the tax year is calculated as if the individual
135	135	qualified for the exemption on January 1 and continued to qualify
136	136	for the exemption for the remainder of the tax year.
137	137	(b) If an individual qualifies for an exemption under
138	138	Section 11.132 or 11.136 with respect to the property after the
139	139	amount of the tax due on the property is calculated and the effect
140	140	of the qualification is to reduce the amount of the tax due on the
141	141	property, the assessor for each taxing unit shall recalculate the
142	142	amount of the tax due on the property and correct the tax roll. If
143	143	the tax bill has been mailed and the tax on the property has not been
144	144	paid, the assessor shall mail a corrected tax bill to the individual
145	145	in whose name the property is listed on the tax roll or to the
146	146	individual's authorized agent. If the tax on the property has been
147	147	paid, the tax collector for the taxing unit shall refund to the
148	148	individual who paid the tax the amount by which the payment exceeded
149	149	the tax due.
150	150	SECTION 5. Section 31.031(a), Tax Code, is amended to read
151	151	as follows:
152	152	(a) This section applies only to:
153	153	(1) an individual who is:
154	154	(A) disabled or at least 65 years of age; and
155	155	(B) qualified for an exemption under Section
156	156	11.13(c); or
157	157	(2) an individual who is:
158	158	(A) a Severely Disabled Veteran or the unmarried
159	159	surviving spouse of a Severely Disabled Veteran; and
160	160	(B) qualified for an exemption under Section
161	161	11.132, 11.136, or 11.22.
162	162	SECTION 6. Section 140.011(a)(2), Local Government Code, is
163	163	amended to read as follows:
164	164	(2) "Local government" means:
165	165	(A) a municipality adjacent to or within twenty
166	166	miles of a military installation; and,
167	167	(B) a county in which a United States military
168	168	installation is wholly or partly located.
169	169	SECTION 7. Section 140.011(c), Local Government Code, is
170	170	amended to read as follows:
171	171	(c) For the purposes of this section, the amount of a local
172	172	government's lost ad valorem tax revenue for a fiscal year is
173	173	calculated by multiplying the ad valorem tax rate adopted by the
174	174	local government under Section 26.05, Tax Code, for the tax year in
175	175	which the fiscal year begins by the sum of:
176	176	(1) the total appraised value of all property located
177	177	in the local government that is exempt [granted an exemption] from
178	178	taxation under Section 11.131, Tax Code, for that tax year; and
179	179	(2) the total dollar amount of the portion of the
180	180	appraised value of all property located in the local government
181	181	that is exempt from taxation under Section 11.136, Tax Code, for
182	182	that tax year.
183	183	SECTION 8. This Act applies only to ad valorem taxes imposed
184	184	for an ad valorem tax year that begins on or after the effective
185	185	date of this Act.
186	186	SECTION 9. This Act takes effect January 1, 2020, but only
187	187	if the constitutional amendment proposed by the 86th Legislature,
188	188	Regular Session, 2019, authorizing the legislature to provide for
189	189	an exemption from ad valorem taxation of part of the market value of
190	190	the residence homestead of a Severely Disabled Veteran or the
191	191	surviving spouse of a Severely Disabled Veteran based on the
192	192	disability rating of the veteran and harmonizing certain related
193	193	provisions of the constitution is approved by the voters. If that
194	194	amendment is not approved by the voters, this Act has no effect.