Texas 2023 - 88th Regular

Texas Senate Bill SB1956 Compare Versions

Version 1 (Old)

Version 2 (New)

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1	1	88R11095 SHH-D
2	2	By: Parker S.B. No. 1956
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	homestead of a Congressional Medal of Honor recipient or the
9	9	surviving spouse of a Congressional Medal of Honor recipient.
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 11.136 to read as follows:
13	13	Sec. 11.136. RESIDENCE HOMESTEAD OF CONGRESSIONAL MEDAL OF
14	14	HONOR RECIPIENT. (a) In this section:
15	15	(1) "Congressional Medal of Honor recipient" means a
16	16	person who has been awarded the Congressional Medal of Honor.
17	17	(2) "Residence homestead" has the meaning assigned by
18	18	Section 11.13.
19	19	(3) "Surviving spouse" means the individual who was
20	20	married to a Congressional Medal of Honor recipient at the time of
21	21	the recipient's death.
22	22	(b) A Congressional Medal of Honor recipient is entitled to
23	23	an exemption from taxation of the total appraised value of the
24	24	recipient's residence homestead.
25	25	(c) The surviving spouse of a Congressional Medal of Honor
26	26	recipient is entitled to an exemption from taxation of the total
27	27	appraised value of the surviving spouse's residence homestead if
28	28	the surviving spouse has not remarried since the death of the
29	29	recipient.
30	30	SECTION 2. Section 11.42(e), Tax Code, is amended to read as
31	31	follows:
32	32	(e) A person who qualifies for an exemption under Section
33	33	11.131, 11.136, or 11.35 after January 1 of a tax year may receive
34	34	the exemption for the applicable portion of that tax year
35	35	immediately on qualification for the exemption.
36	36	SECTION 3. Section 11.43(c), Tax Code, is amended to read as
37	37	follows:
38	38	(c) An exemption provided by Section 11.13, 11.131, 11.132,
39	39	11.133, 11.134, 11.136, 11.17, 11.18, 11.182, 11.1827, 11.183,
40	40	11.19, 11.20, 11.21, 11.22, 11.23(a), (h), (j), (j-1), or (m),
41	41	11.231, 11.254, 11.27, 11.271, 11.29, 11.30, 11.31, 11.315, or
42	42	11.35, once allowed, need not be claimed in subsequent years, and
43	43	except as otherwise provided by Subsection (e), the exemption
44	44	applies to the property until it changes ownership or the person's
45	45	qualification for the exemption changes. However, except as
46	46	provided by Subsection (r), the chief appraiser may require a
47	47	person allowed one of the exemptions in a prior year to file a new
48	48	application to confirm the person's current qualification for the
49	49	exemption by delivering a written notice that a new application is
50	50	required, accompanied by an appropriate application form, to the
51	51	person previously allowed the exemption. If the person previously
52	52	allowed the exemption is 65 years of age or older, the chief
53	53	appraiser may not cancel the exemption due to the person's failure
54	54	to file the new application unless the chief appraiser complies
55	55	with the requirements of Subsection (q), if applicable.
56	56	SECTION 4. Section 26.10(c), Tax Code, is amended to read as
57	57	follows:
58	58	(c) If the appraisal roll shows that a residence homestead
59	59	exemption under Section 11.131 or 11.136 applicable to a property
60	60	on January 1 of a year terminated during the year, the tax due
61	61	against the residence homestead is calculated by multiplying the
62	62	amount of the taxes that otherwise would be imposed on the residence
63	63	homestead for the entire year had the individual not qualified for
64	64	the applicable exemption [under Section 11.131] during the year by
65	65	a fraction, the denominator of which is 365 and the numerator of
66	66	which is the number of days that elapsed after the date the
67	67	exemption terminated.
68	68	SECTION 5. Section 26.1125, Tax Code, is amended to read as
69	69	follows:
70	70	Sec. 26.1125. CALCULATION OF TAXES ON RESIDENCE HOMESTEAD
71	71	OF 100 PERCENT OR TOTALLY DISABLED VETERAN OR CONGRESSIONAL MEDAL
72	72	OF HONOR RECIPIENT. (a) If a person qualifies for an exemption
73	73	under Section 11.131 or 11.136 after the beginning of a tax year,
74	74	the amount of the taxes on the residence homestead of the person for
75	75	the tax year is calculated by multiplying the amount of the taxes
76	76	that otherwise would be imposed on the residence homestead for the
77	77	entire year had the person not qualified for the applicable
78	78	exemption [under Section 11.131] by a fraction, the denominator of
79	79	which is 365 and the numerator of which is the number of days that
80	80	elapsed before the date the person qualified for the applicable
81	81	exemption [under Section 11.131].
82	82	(b) If a person qualifies for an exemption under Section
83	83	11.131 or 11.136 with respect to the property after the amount of
84	84	the tax due on the property is calculated and the effect of the
85	85	qualification is to reduce the amount of the tax due on the
86	86	property, the assessor for each taxing unit shall recalculate the
87	87	amount of the tax due on the property and correct the tax roll. If
88	88	the tax bill has been mailed and the tax on the property has not been
89	89	paid, the assessor shall mail a corrected tax bill to the person in
90	90	whose name the property is listed on the tax roll or to the person's
91	91	authorized agent. If the tax on the property has been paid, the tax
92	92	collector for the taxing unit shall refund to the person who was the
93	93	owner of the property on the date the tax was paid the amount by
94	94	which the payment exceeded the tax due.
95	95	SECTION 6. Section 403.302(d-1), Government Code, is
96	96	amended to read as follows:
97	97	(d-1) For purposes of Subsection (d), a residence homestead
98	98	that receives an exemption under Section 11.131, 11.133, [or]
99	99	11.134, or 11.136, Tax Code, in the year that is the subject of the
100	100	study is not considered to be taxable property.
101	101	SECTION 7. Section 11.136, Tax Code, as added by this Act,
102	102	applies only to ad valorem taxes imposed for a tax year that begins
103	103	on or after the effective date of this Act.
104	104	SECTION 8. This Act takes effect January 1, 2024, but only
105	105	if the constitutional amendment proposed by the 88th Legislature,
106	106	Regular Session, 2023, authorizing the legislature to provide for
107	107	an exemption from ad valorem taxation of all or part of the market
108	108	value of the residence homestead of a Congressional Medal of Honor
109	109	recipient or the surviving spouse of a Congressional Medal of Honor
110	110	recipient is approved by the voters. If that constitutional
111	111	amendment is not approved by the voters, this Act has no effect.