| 1 | 1 | | By: Schofield H.B. No. 156 |
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| 2 | 2 | | |
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| 3 | 3 | | |
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| 4 | 4 | | A BILL TO BE ENTITLED |
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| 5 | 5 | | AN ACT |
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| 6 | 6 | | relating to the determination and reporting of the number of |
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| 7 | 7 | | residence homesteads of elderly or disabled persons that are |
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| 8 | 8 | | subject to the limitation on the total amount of ad valorem taxes |
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| 9 | 9 | | that may be imposed on the properties by school districts, or who |
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| 10 | 10 | | utilize the property tax deferral program in section 33.06, Tax |
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| 11 | 11 | | Code. |
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| 12 | 12 | | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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| 13 | 13 | | SECTION 1. Section 11.26, Tax Code, is amended by adding |
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| 14 | 14 | | Subsections (e-1) and (e-2) to read as follows: |
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| 15 | 15 | | (e-1) For each school district in an appraisal district, the |
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| 16 | 16 | | chief appraiser shall: |
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| 17 | 17 | | (1) determine the number of residence homesteads |
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| 18 | 18 | | subject to the limitation on tax increases required by this section |
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| 19 | 19 | | for the current tax year; and |
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| 20 | 20 | | (2) not later than September 1 of that tax year, report |
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| 21 | 21 | | the number to the comptroller in the form prescribed by the |
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| 22 | 22 | | comptroller. |
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| 23 | 23 | | (e-2) Not later than November 1 of each tax year, the |
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| 24 | 24 | | comptroller shall report to the lieutenant governor, the speaker of |
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| 25 | 25 | | the house of representatives, and each member of the legislature |
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| 26 | 26 | | the total number of residence homesteads in the state, as reported |
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| 27 | 27 | | to the comptroller under Subsection (e-1), subject to the |
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| 28 | 28 | | limitation on tax increases required by this section for that tax |
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| 29 | 29 | | year. The report must include the number of those residence |
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| 30 | 30 | | homesteads in each school district or a reference to where the |
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| 31 | 31 | | information for each school district may be accessed. |
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| 32 | 32 | | SECTION 2. Section 33.06, Tax Code, is amended by adding |
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| 33 | 33 | | Subsections (i) and (j) to read as follows: |
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| 34 | 34 | | (i) For each school district in an appraisal district, the |
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| 35 | 35 | | chief appraiser shall: |
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| 36 | 36 | | (1) determine the number of residence homesteads for |
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| 37 | 37 | | which a filing has been made with the chief appraiser under this |
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| 38 | 38 | | section to defer collection of a tax, abate a suit to collect a |
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| 39 | 39 | | delinquent tax or abate a sale to foreclose a tax lien for the |
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| 40 | 40 | | current tax year; and |
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| 41 | 41 | | (2) not later than September 1 of that tax year, report |
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| 42 | 42 | | the number to the comptroller in the form prescribed by the |
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| 43 | 43 | | comptroller. |
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| 44 | 44 | | (j) Not later than November 1 of each tax year, the |
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| 45 | 45 | | comptroller shall report to the lieutenant governor, the speaker of |
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| 46 | 46 | | the house of representatives, and each member of the legislature |
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| 47 | 47 | | the total number of residence homesteads in the state, as reported |
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| 48 | 48 | | to the comptroller under Subsection (i), for which there are |
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| 49 | 49 | | filings under this section to defer collection of a tax, abate a |
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| 50 | 50 | | suit to collect a delinquent tax or abate a sale to foreclose a tax |
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| 51 | 51 | | lien. The report must include the number of those residence |
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| 52 | 52 | | homesteads in each school district or a reference to where the |
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| 53 | 53 | | information for each school district may be accessed. |
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| 54 | 54 | | SECTION 3. This Act applies only to a tax year beginning on |
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| 55 | 55 | | or after the effective date of this Act. |
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| 56 | 56 | | SECTION 4. This Act takes effect January 1, 2024. |
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