Texas 2021 - 87th Regular

Texas House Bill HB2832 Compare Versions

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

Old	New	Differences
1	1	87R9306 SMT-D
2	2	By: Patterson H.B. No. 2832
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, 11.138, or 11.35 after January 1 of a tax year may receive
61	61	the exemption for the applicable portion of that tax year
62	62	immediately 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, 11.315, or
69	69	11.35, once allowed, need not be claimed in subsequent years, and
70	70	except as otherwise provided by Subsection (e), the exemption
71	71	applies to the property until it changes ownership or the person's
72	72	qualification for the exemption changes. However, except as
73	73	provided by Subsection (r), the chief appraiser may require a
74	74	person allowed one of the exemptions in a prior year to file a new
75	75	application to confirm the person's current qualification for the
76	76	exemption by delivering a written notice that a new application is
77	77	required, accompanied by an appropriate application form, to the
78	78	person previously allowed the exemption. If the person previously
79	79	allowed the exemption is 65 years of age or older, the chief
80	80	appraiser may not cancel the exemption due to the person's failure
81	81	to file the new application unless the chief appraiser complies
82	82	with the 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 was the
137	137	owner of the property on the date the tax was paid the amount by
138	138	which the payment exceeded the tax due.
139	139	SECTION 7. Section 403.302(d-1), Government Code, is
140	140	amended to read as follows:
141	141	(d-1) For purposes of Subsection (d), a residence homestead
142	142	that receives an exemption under Section 11.131, 11.133, [or]
143	143	11.134, or 11.138, Tax Code, in the year that is the subject of the
144	144	study is not considered to be taxable property.
145	145	SECTION 8. Section 11.138, Tax Code, as added by this Act,
146	146	applies only to ad valorem taxes imposed for a tax year beginning on
147	147	or after January 1, 2022.
148	148	SECTION 9. This Act takes effect January 1, 2022, but only
149	149	if the constitutional amendment proposed by the 87th Legislature,
150	150	Regular Session, 2021, authorizing the legislature to provide for
151	151	an exemption from ad valorem taxation of all or part of the market
152	152	value of the residence homesteads of certain disabled first
153	153	responders and their surviving spouses is approved by the voters.
154	154	If that constitutional amendment is not approved by the voters,
155	155	this Act has no effect.