87R3907 SMT-D
By: Kacal H.B. No. 1279
A BILL TO BE ENTITLED
AN ACT
relating to a local option exemption from ad valorem taxation of a
percentage of the appraised value of the residence homesteads of
certain volunteer first responders.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Section 11.13(i), Tax Code, is amended to read as
follows:
(i) The assessor and collector for a taxing unit may
disregard the exemptions authorized by Subsection (b), (c), (d),
[or] (n), or (t) [of this section] and assess and collect a tax
pledged for payment of debt without deducting the amount of the
exemption if:
(1) prior to adoption of the exemption, the unit
pledged the taxes for the payment of a debt; and
(2) granting the exemption would impair the obligation
of the contract creating the debt.
SECTION 2. Section 11.13(m), Tax Code, is amended by adding
Subdivisions (1-a), (1-b), and (3) to read as follows:
(1-a) "Emergency medical services volunteer" has the
meaning assigned by Section 773.003, Health and Safety Code.
(1-b) "Qualifying volunteer first responder" means an
individual who:
(A) is an emergency medical services volunteer or
volunteer firefighter;
(B) has served in that capacity for the preceding
365 days; and
(C) during the preceding tax year:
(i) attended at least 24 hours of training
conducted by the emergency services or firefighting organization to
which the volunteer first responder belongs; and
(ii) participated in at least 25 percent of
the emergency calls received by the organization.
(3) "Volunteer firefighter" means an individual who
provides volunteer firefighting or other emergency services to an
organized fire department without remuneration, except
reimbursement for expenses.
SECTION 3. Section 11.13, Tax Code, is amended by adding
Subsections (t) and (u) to read as follows:
(t) In addition to any other exemptions provided by this
section, a qualifying volunteer first responder is entitled to an
exemption from ad valorem taxation by a taxing unit of a percentage,
not to exceed five percent, of the appraised value of the volunteer
first responder's residence homestead if the exemption is adopted
by the governing body of the taxing unit.
(u) Once authorized, an exemption adopted as provided by
Subsection (t) may be repealed by the governing body of the taxing
unit.
SECTION 4. Section 26.10(b), Tax Code, is amended to read as
follows:
(b) If the appraisal roll shows that a residence homestead
exemption under Section 11.13(c), [or] (d), or (t), 11.132, 11.133,
or 11.134 applicable to a property on January 1 of a year terminated
during the year and if the owner of the property qualifies a
different property for one of those residence homestead exemptions
during the same year, the tax due against the former residence
homestead is calculated by:
(1) subtracting:
(A) the amount of the taxes that otherwise would
be imposed on the former residence homestead for the entire year had
the owner qualified for the residence homestead exemption for the
entire year; from
(B) the amount of the taxes that otherwise would
be imposed on the former residence homestead for the entire year had
the owner not qualified for the residence homestead exemption
during the year;
(2) multiplying the remainder determined under
Subdivision (1) 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; and
(3) adding the product determined under Subdivision
(2) and the amount described by Subdivision (1)(A).
SECTION 5. This Act applies only to ad valorem taxes imposed
for a tax year that begins on or after the effective date of this
Act.
SECTION 6. This Act takes effect January 1, 2022, but only
if the constitutional amendment proposed by the 87th Legislature,
Regular Session, 2021, to authorize a local option exemption from
ad valorem taxation of a percentage of the appraised value of the
residence homesteads of certain volunteer first responders is
approved by the voters. If that amendment is not approved by the
voters, this Act has no effect.