| 1 | 1 | | 89R1864 TJB-D |
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| 2 | 2 | | By: Flores H.B. No. 3886 |
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| 3 | 3 | | |
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| 4 | 4 | | |
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| 5 | 5 | | |
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| 6 | 6 | | |
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| 7 | 7 | | A BILL TO BE ENTITLED |
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| 8 | 8 | | AN ACT |
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| 9 | 9 | | relating to the authority of certain persons who qualify for a |
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| 10 | 10 | | residence homestead exemption from ad valorem taxation during a tax |
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| 11 | 11 | | year to receive the exemption in that year. |
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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 11.42, Tax Code, is amended by amending |
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| 14 | 14 | | Subsection (c) and adding Subsection (e-1) to read as follows: |
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| 15 | 15 | | (c) An exemption authorized by Section 11.13(c) or (d), |
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| 16 | 16 | | 11.132, 11.133, or 11.134 is effective as of January 1 of the tax |
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| 17 | 17 | | year in which the person qualifies for the exemption and applies to |
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| 18 | 18 | | the entire tax year, regardless of whether the property subject to |
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| 19 | 19 | | the exemption: |
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| 20 | 20 | | (1) was developed as of January 1 of that tax year; |
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| 21 | 21 | | (2) was subdivided after January 1 of that tax year but |
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| 22 | 22 | | before the person qualified for the exemption; |
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| 23 | 23 | | (3) had a physical address on January 1 of that tax |
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| 24 | 24 | | year; or |
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| 25 | 25 | | (4) was identified in the appraisal district's records |
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| 26 | 26 | | as a separate property with its own unique account number on January |
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| 27 | 27 | | 1 of that tax year. |
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| 28 | 28 | | (e-1) Subsection (e) applies to a person who qualifies for |
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| 29 | 29 | | an exemption under Section 11.131 after January 1 of a tax year |
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| 30 | 30 | | regardless of whether the property subject to the exemption: |
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| 31 | 31 | | (1) was developed as of January 1 of that tax year; |
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| 32 | 32 | | (2) was subdivided after January 1 of that tax year but |
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| 33 | 33 | | before the person qualified for the exemption; |
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| 34 | 34 | | (3) had a physical address on January 1 of that tax |
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| 35 | 35 | | year; or |
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| 36 | 36 | | (4) was identified in the appraisal district's records |
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| 37 | 37 | | as a separate property with its own unique account number on January |
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| 38 | 38 | | 1 of that tax year. |
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| 39 | 39 | | SECTION 2. This Act applies only to an ad valorem tax year |
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| 40 | 40 | | that begins on or after the effective date of this Act. |
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| 41 | 41 | | SECTION 3. This Act takes effect immediately if it receives |
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| 42 | 42 | | a vote of two-thirds of all the members elected to each house, as |
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| 43 | 43 | | provided by Section 39, Article III, Texas Constitution. If this |
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| 44 | 44 | | Act does not receive the vote necessary for immediate effect, this |
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| 45 | 45 | | Act takes effect September 1, 2025. |
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