Texas 2023 - 88th Regular

Texas Senate Bill SB1381 Compare Versions

Version 1 (Old)

Version 2 (New)

Old	New	Differences
1	1	S.B. No. 1381
2	2
3	3
4	4	AN ACT
5	5	relating to the eligibility of the surviving spouse of an elderly
6	6	person who qualified for a local option exemption from ad valorem
7	7	taxation by a taxing unit of a portion of the appraised value of the
8	8	deceased person's residence homestead to continue to receive an
9	9	exemption for the same property from the same taxing unit in an
10	10	amount equal to that of the exemption for which the deceased person
11	11	qualified without applying for the exemption.
12	12	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
13	13	SECTION 1. Section 11.43, Tax Code, is amended by amending
14	14	Subsection (l) and adding Subsections (m-2) and (m-3) to read as
15	15	follows:
16	16	(l) The form for an application under Section 11.13 must
17	17	include a space for the applicant to state the applicant's date of
18	18	birth and, if applicable, the date of birth of the applicant's
19	19	spouse. Failure to provide the applicant's date of birth does not
20	20	affect the applicant's eligibility for an exemption under that
21	21	section, other than an exemption under Section 11.13(c) or (d) for
22	22	an individual 65 years of age or older. Failure to provide the date
23	23	of birth of the applicant's spouse does not affect the applicant's
24	24	eligibility for an exemption under Section 11.13 or the applicant's
25	25	spouse's eligibility for an exemption under that section, other
26	26	than an exemption under Section 11.13(q) for the surviving spouse
27	27	of an individual 65 years of age or older.
28	28	(m-2) Notwithstanding Subsection (a), if a person who
29	29	receives an exemption under Section 11.13(d) for an individual 65
30	30	years of age or older dies in a tax year, that person's surviving
31	31	spouse is entitled to receive an exemption under Section 11.13(q)
32	32	in the next tax year on the same property without applying for the
33	33	exemption if:
34	34	(1) the appraisal district learns of the person's
35	35	death from any source, including the death records maintained by
36	36	the vital statistics unit of the Department of State Health
37	37	Services or a local registration official; and
38	38	(2) the surviving spouse is otherwise eligible to
39	39	receive the exemption as shown by:
40	40	(A) information in the records of the appraisal
41	41	district that was provided to the appraisal district in an
42	42	application for an exemption under Section 11.13 on the property or
43	43	in correspondence relating to the property; or
44	44	(B) information provided by the Texas Department
45	45	of Public Safety to the appraisal district under Section 521.049,
46	46	Transportation Code.
47	47	(m-3) Subsection (m-2) does not apply if the chief appraiser
48	48	determines that the surviving spouse is no longer entitled to any
49	49	exemption under Section 11.13 on the property.
50	50	SECTION 2. This Act applies only to ad valorem taxes imposed
51	51	for an ad valorem tax year that begins on or after the effective
52	52	date of this Act.
53	53	SECTION 3. This Act takes effect January 1, 2024.
54	54	______________________________ ______________________________
55	55	President of the Senate Speaker of the House
56	56	I hereby certify that S.B. No. 1381 passed the Senate on
57	57	April 4, 2023, by the following vote: Yeas 31, Nays 0.
58	58	______________________________
59	59	Secretary of the Senate
60	60	I hereby certify that S.B. No. 1381 passed the House on
61	61	May 12, 2023, by the following vote: Yeas 128, Nays 12,
62	62	two present not voting.
63	63	______________________________
64	64	Chief Clerk of the House
65	65	Approved:
66	66	______________________________
67	67	Date
68	68	______________________________
69	69	Governor