Texas 2021 - 87th Regular

Texas House Bill HB1279 Compare Versions

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

Old	New	Differences
1	1	87R3907 SMT-D
2	2	By: Kacal H.B. No. 1279
3	3
4	4
5	5	A BILL TO BE ENTITLED
6	6	AN ACT
7	7	relating to a local option exemption from ad valorem taxation of a
8	8	percentage of the appraised value of the residence homesteads of
9	9	certain volunteer first responders.
10	10	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
11	11	SECTION 1. Section 11.13(i), Tax Code, is amended to read as
12	12	follows:
13	13	(i) The assessor and collector for a taxing unit may
14	14	disregard the exemptions authorized by Subsection (b), (c), (d),
15	15	[or] (n), or (t) [of this section] and assess and collect a tax
16	16	pledged for payment of debt without deducting the amount of the
17	17	exemption if:
18	18	(1) prior to adoption of the exemption, the unit
19	19	pledged the taxes for the payment of a debt; and
20	20	(2) granting the exemption would impair the obligation
21	21	of the contract creating the debt.
22	22	SECTION 2. Section 11.13(m), Tax Code, is amended by adding
23	23	Subdivisions (1-a), (1-b), and (3) to read as follows:
24	24	(1-a) "Emergency medical services volunteer" has the
25	25	meaning assigned by Section 773.003, Health and Safety Code.
26	26	(1-b) "Qualifying volunteer first responder" means an
27	27	individual who:
28	28	(A) is an emergency medical services volunteer or
29	29	volunteer firefighter;
30	30	(B) has served in that capacity for the preceding
31	31	365 days; and
32	32	(C) during the preceding tax year:
33	33	(i) attended at least 24 hours of training
34	34	conducted by the emergency services or firefighting organization to
35	35	which the volunteer first responder belongs; and
36	36	(ii) participated in at least 25 percent of
37	37	the emergency calls received by the organization.
38	38	(3) "Volunteer firefighter" means an individual who
39	39	provides volunteer firefighting or other emergency services to an
40	40	organized fire department without remuneration, except
41	41	reimbursement for expenses.
42	42	SECTION 3. Section 11.13, Tax Code, is amended by adding
43	43	Subsections (t) and (u) to read as follows:
44	44	(t) In addition to any other exemptions provided by this
45	45	section, a qualifying volunteer first responder is entitled to an
46	46	exemption from ad valorem taxation by a taxing unit of a percentage,
47	47	not to exceed five percent, of the appraised value of the volunteer
48	48	first responder's residence homestead if the exemption is adopted
49	49	by the governing body of the taxing unit.
50	50	(u) Once authorized, an exemption adopted as provided by
51	51	Subsection (t) may be repealed by the governing body of the taxing
52	52	unit.
53	53	SECTION 4. Section 26.10(b), Tax Code, is amended to read as
54	54	follows:
55	55	(b) If the appraisal roll shows that a residence homestead
56	56	exemption under Section 11.13(c), [or] (d), or (t), 11.132, 11.133,
57	57	or 11.134 applicable to a property on January 1 of a year terminated
58	58	during the year and if the owner of the property qualifies a
59	59	different property for one of those residence homestead exemptions
60	60	during the same year, the tax due against the former residence
61	61	homestead is calculated by:
62	62	(1) subtracting:
63	63	(A) the amount of the taxes that otherwise would
64	64	be imposed on the former residence homestead for the entire year had
65	65	the owner qualified for the residence homestead exemption for the
66	66	entire year; from
67	67	(B) the amount of the taxes that otherwise would
68	68	be imposed on the former residence homestead for the entire year had
69	69	the owner not qualified for the residence homestead exemption
70	70	during the year;
71	71	(2) multiplying the remainder determined under
72	72	Subdivision (1) by a fraction, the denominator of which is 365 and
73	73	the numerator of which is the number of days that elapsed after the
74	74	date the exemption terminated; and
75	75	(3) adding the product determined under Subdivision
76	76	(2) and the amount described by Subdivision (1)(A).
77	77	SECTION 5. This Act applies only to ad valorem taxes imposed
78	78	for a tax year that begins on or after the effective date of this
79	79	Act.
80	80	SECTION 6. This Act takes effect January 1, 2022, but only
81	81	if the constitutional amendment proposed by the 87th Legislature,
82	82	Regular Session, 2021, to authorize a local option exemption from
83	83	ad valorem taxation of a percentage of the appraised value of the
84	84	residence homesteads of certain volunteer first responders is
85	85	approved by the voters. If that amendment is not approved by the
86	86	voters, this Act has no effect.