Texas 2021 - 87th Regular

Texas House Bill HB1601 Compare Versions

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

Old	New	Differences
1	1	87R2121 SMT-D
2	2	By: Allison H.B. No. 1601
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 all
8	8	or part of the appraised value of the residence homesteads of
9	9	certain peace officers.
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 (s) [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 taxing
19	19	unit 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) and (1-b) to read as follows:
24	24	(1-a) "Eligible peace officer" means an individual
25	25	listed under Article 2.12(1), (2), (3), or (4), Code of Criminal
26	26	Procedure, who is employed full-time as a peace officer by this
27	27	state or by a political subdivision of this state.
28	28	(1-b) "High-need area" means an area designated by the
29	29	governing body of a taxing unit that the governing body determines
30	30	is likely to benefit from a greater number of peace officers
31	31	residing in the area.
32	32	SECTION 3. Section 11.13, Tax Code, is amended by adding
33	33	Subsections (s) and (t) to read as follows:
34	34	(s) In addition to any other exemptions provided by this
35	35	section, an eligible peace officer is entitled to an exemption from
36	36	taxation by a taxing unit of all or part of the appraised value of
37	37	the peace officer's residence homestead if:
38	38	(1) the exemption is adopted by the governing body of
39	39	the taxing unit in the manner required by law for official action by
40	40	the governing body; and
41	41	(2) the peace officer's residence homestead is located
42	42	in an area designated as a high-need area by the governing body of
43	43	the taxing unit.
44	44	(t) The governing body of a taxing unit may adopt the
45	45	exemption provided by Subsection (s) as a specified dollar amount
46	46	or as a percentage of the appraised value of the property.
47	47	SECTION 4. Section 403.302(d), Government Code, is amended
48	48	to read as follows:
49	49	(d) For the purposes of this section, "taxable value" means
50	50	the market value of all taxable property less:
51	51	(1) the total dollar amount of any residence homestead
52	52	exemptions lawfully granted under Section 11.13(b), [or] (c), or
53	53	(s), Tax Code, in the year that is the subject of the study for each
54	54	school district;
55	55	(2) one-half of the total dollar amount of any
56	56	residence homestead exemptions granted under Section 11.13(n), Tax
57	57	Code, in the year that is the subject of the study for each school
58	58	district;
59	59	(3) the total dollar amount of any exemptions granted
60	60	before May 31, 1993, within a reinvestment zone under agreements
61	61	authorized by Chapter 312, Tax Code;
62	62	(4) subject to Subsection (e), the total dollar amount
63	63	of any captured appraised value of property that:
64	64	(A) is within a reinvestment zone created on or
65	65	before May 31, 1999, or is proposed to be included within the
66	66	boundaries of a reinvestment zone as the boundaries of the zone and
67	67	the proposed portion of tax increment paid into the tax increment
68	68	fund by a school district are described in a written notification
69	69	provided by the municipality or the board of directors of the zone
70	70	to the governing bodies of the other taxing units in the manner
71	71	provided by former Section 311.003(e), Tax Code, before May 31,
72	72	1999, and within the boundaries of the zone as those boundaries
73	73	existed on September 1, 1999, including subsequent improvements to
74	74	the property regardless of when made;
75	75	(B) generates taxes paid into a tax increment
76	76	fund created under Chapter 311, Tax Code, under a reinvestment zone
77	77	financing plan approved under Section 311.011(d), Tax Code, on or
78	78	before September 1, 1999; and
79	79	(C) is eligible for tax increment financing under
80	80	Chapter 311, Tax Code;
81	81	(5) the total dollar amount of any captured appraised
82	82	value of property that:
83	83	(A) is within a reinvestment zone:
84	84	(i) created on or before December 31, 2008,
85	85	by a municipality with a population of less than 18,000; and
86	86	(ii) the project plan for which includes
87	87	the alteration, remodeling, repair, or reconstruction of a
88	88	structure that is included on the National Register of Historic
89	89	Places and requires that a portion of the tax increment of the zone
90	90	be used for the improvement or construction of related facilities
91	91	or for affordable housing;
92	92	(B) generates school district taxes that are paid
93	93	into a tax increment fund created under Chapter 311, Tax Code; and
94	94	(C) is eligible for tax increment financing under
95	95	Chapter 311, Tax Code;
96	96	(6) the total dollar amount of any exemptions granted
97	97	under Section 11.251 or 11.253, Tax Code;
98	98	(7) the difference between the comptroller's estimate
99	99	of the market value and the productivity value of land that
100	100	qualifies for appraisal on the basis of its productive capacity,
101	101	except that the productivity value estimated by the comptroller may
102	102	not exceed the fair market value of the land;
103	103	(8) the portion of the appraised value of residence
104	104	homesteads of individuals who receive a tax limitation under
105	105	Section 11.26, Tax Code, on which school district taxes are not
106	106	imposed in the year that is the subject of the study, calculated as
107	107	if the residence homesteads were appraised at the full value
108	108	required by law;
109	109	(9) a portion of the market value of property not
110	110	otherwise fully taxable by the district at market value because of
111	111	action required by statute or the constitution of this state, other
112	112	than Section 11.311, Tax Code, that, if the tax rate adopted by the
113	113	district is applied to it, produces an amount equal to the
114	114	difference between the tax that the district would have imposed on
115	115	the property if the property were fully taxable at market value and
116	116	the tax that the district is actually authorized to impose on the
117	117	property, if this subsection does not otherwise require that
118	118	portion to be deducted;
119	119	(10) the market value of all tangible personal
120	120	property, other than manufactured homes, owned by a family or
121	121	individual and not held or used for the production of income;
122	122	(11) the appraised value of property the collection of
123	123	delinquent taxes on which is deferred under Section 33.06, Tax
124	124	Code;
125	125	(12) the portion of the appraised value of property
126	126	the collection of delinquent taxes on which is deferred under
127	127	Section 33.065, Tax Code;
128	128	(13) the amount by which the market value of a
129	129	residence homestead to which Section 23.23, Tax Code, applies
130	130	exceeds the appraised value of that property as calculated under
131	131	that section; and
132	132	(14) the total dollar amount of any exemptions granted
133	133	under Section 11.35, Tax Code.
134	134	SECTION 5. This Act applies only to ad valorem taxes imposed
135	135	for a tax year that begins on or after the effective date of this
136	136	Act.
137	137	SECTION 6. This Act takes effect January 1, 2022, but only
138	138	if the constitutional amendment proposed by the 87th Legislature,
139	139	Regular Session, 2021, authorizing a local option exemption from ad
140	140	valorem taxation of all or part of the appraised value of the
141	141	residence homesteads of certain peace officers is approved by the
142	142	voters. If that amendment is not approved by the voters, this Act
143	143	has no effect.