Texas 2025 - 89th Regular

Texas House Bill HB4090 Compare Versions

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Old	New	Differences
1	1	89R3892 MLH-F
2	2	By: Patterson H.B. No. 4090
3	3
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7	7	A BILL TO BE ENTITLED
8	8	AN ACT
9	9	relating to an exemption from ad valorem taxation of the total
10	10	appraised value of the residence homesteads of certain disabled
11	11	first responders and their surviving spouses.
12	12	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
13	13	SECTION 1. Subchapter B, Chapter 11, Tax Code, is amended by
14	14	adding Section 11.1315 to read as follows:
15	15	Sec. 11.1315. RESIDENCE HOMESTEAD OF TOTALLY DISABLED FIRST
16	16	RESPONDERS. (a) In this section:
17	17	(1) "First responder" means an individual listed under
18	18	Section 615.003, Government Code.
19	19	(2) "Qualifying disabled first responder" means a
20	20	first responder who:
21	21	(A) has a total and permanent disability as the
22	22	result of an injury occurring in the line of duty; and
23	23	(B) provides a chief appraiser with the
24	24	documentation prescribed by this section that demonstrates the
25	25	disability and that the disability resulted from the injury.
26	26	(3) "Residence homestead" has the meaning assigned by
27	27	Section 11.13.
28	28	(4) "Surviving spouse" means the individual who was
29	29	married to a qualifying disabled first responder at the time of the
30	30	qualifying disabled first responder's death.
31	31	(5) "Total and permanent disability" means an
32	32	impairment to the mind or body that:
33	33	(A) renders a person unable to engage in a
34	34	substantial gainful occupation; and
35	35	(B) is reasonably certain to continue throughout
36	36	the person's life.
37	37	(b) Subject to Subsection (g), a qualifying disabled first
38	38	responder is entitled to an exemption from taxation of the total
39	39	appraised value of the qualifying disabled first responder's
40	40	residence homestead.
41	41	(c) The surviving spouse of a qualifying disabled first
42	42	responder who qualified for an exemption under Subsection (b) when
43	43	the qualifying disabled first responder died is entitled to an
44	44	exemption from taxation of the total appraised value of the same
45	45	property to which the qualifying disabled first responder's
46	46	exemption applied if:
47	47	(1) the surviving spouse has not remarried since the
48	48	death of the qualifying disabled first responder; and
49	49	(2) the property:
50	50	(A) was the residence homestead of the surviving
51	51	spouse when the qualifying disabled first responder died; and
52	52	(B) remains the residence homestead of the
53	53	surviving spouse.
54	54	(d) If a surviving spouse who qualifies for an exemption
55	55	under Subsection (c) subsequently qualifies a different property as
56	56	the surviving spouse's residence homestead, the surviving spouse is
57	57	entitled to an exemption from taxation of the subsequently
58	58	qualified homestead in an amount equal to the dollar amount of the
59	59	exemption from taxation of the former homestead under Subsection
60	60	(c) in the last year in which the surviving spouse received an
61	61	exemption under that subsection for that homestead if the surviving
62	62	spouse has not remarried since the death of the qualifying disabled
63	63	first responder. The surviving spouse is entitled to receive from
64	64	the chief appraiser of the appraisal district in which the former
65	65	residence homestead was located a written certificate providing the
66	66	information necessary to determine the amount of the exemption to
67	67	which the surviving spouse is entitled on the subsequently
68	68	qualified homestead.
69	69	(e) A first responder who applies for an exemption from
70	70	taxation under this section must provide to the chief appraiser the
71	71	following:
72	72	(1) documentation from the United States Social
73	73	Security Administration stating that the applicant is totally and
74	74	permanently disabled;
75	75	(2) a signed statement from the organization that
76	76	employed the applicant as a first responder at the time of the
77	77	incident that caused the applicant's total and permanent disability
78	78	certifying:
79	79	(A) the name and address of the organization;
80	80	(B) the name and title of the individual who
81	81	signed the statement;
82	82	(C) the date and location of the incident;
83	83	(D) a description of the incident; and
84	84	(E) a statement that the incident:
85	85	(i) was the actual cause of the applicant's
86	86	total and permanent disability; and
87	87	(ii) occurred in the absence of the
88	88	applicant's wilful negligence;
89	89	(3) any documentation of the incident that caused the
90	90	applicant's total and permanent disability that is in the
91	91	possession of the organization that employed the applicant as a
92	92	first responder; and
93	93	(4) a statement from a physician licensed by the Texas
94	94	Medical Board certifying that:
95	95	(A) the applicant has a total and permanent
96	96	disability that renders the applicant unable to engage in a
97	97	substantial gainful occupation;
98	98	(B) the incident described by the organization
99	99	under Subdivision (2) was the sole cause of the applicant's total
100	100	and permanent disability; and
101	101	(C) the total and permanent disability is
102	102	reasonably certain to continue throughout the applicant's life.
103	103	(f) If an applicant is ineligible to receive a medical
104	104	status determination from the United States Social Security
105	105	Administration due to the applicant's ineligibility for Social
106	106	Security benefits or Medicare benefits, the applicant may, instead
107	107	of the documentation required by Subsection (e)(1), provide to the
108	108	chief appraiser:
109	109	(1) documentation from the United States Social
110	110	Security Administration stating that the applicant is ineligible to
111	111	receive a medical status determination; and
112	112	(2) a statement under Subsection (e)(4) from a second
113	113	physician licensed by the Texas Medical Board who is professionally
114	114	unrelated to the physician who provided the statement required by
115	115	that subdivision.
116	116	(g) A qualifying disabled first responder may not receive an
117	117	exemption under this section if the qualifying disabled first
118	118	responder's total and permanent disability is the result of a heart
119	119	attack, stroke, or vascular rupture unless:
120	120	(1) the heart attack, stroke, or vascular rupture took
121	121	place not more than 24 hours after the qualifying disabled first
122	122	responder performed stressful or strenuous physical activity that
123	123	is not a routine duty of the qualifying disabled first responder;
124	124	and
125	125	(2) the qualifying disabled first responder's treating
126	126	cardiologist certifies within a reasonable degree of medical
127	127	certainty that:
128	128	(A) the stressful or strenuous physical activity
129	129	described in Subdivision (1) caused the heart attack, stroke, or
130	130	vascular rupture; and
131	131	(B) the heart attack, stroke, or vascular rupture
132	132	was not caused by a preexisting vascular disease or condition.
133	133	SECTION 2. Section 11.42(e), Tax Code, is amended to read as
134	134	follows:
135	135	(e) A person who qualifies for an exemption under Section
136	136	11.131, 11.1315, or 11.35 after January 1 of a tax year may receive
137	137	the exemption for the applicable portion of that tax year
138	138	immediately on qualification for the exemption.
139	139	SECTION 3. Section 11.43(c), Tax Code, is amended to read as
140	140	follows:
141	141	(c) An exemption provided by Section 11.13, 11.131,
142	142	11.1315, 11.132, 11.133, 11.134, 11.17, 11.18, 11.182, 11.1827,
143	143	11.183, 11.19, 11.20, 11.21, 11.22, 11.23(a), (h), (j), (j-1), or
144	144	(m), 11.231, 11.254, 11.27, 11.271, 11.29, 11.30, 11.31, 11.315,
145	145	11.35, or 11.36, once allowed, need not be claimed in subsequent
146	146	years, and except as otherwise provided by Subsection (e), the
147	147	exemption applies to the property until it changes ownership or the
148	148	person's qualification for the exemption changes. However, except
149	149	as provided by Subsection (r), the chief appraiser may require a
150	150	person allowed one of the exemptions in a prior year to file a new
151	151	application to confirm the person's current qualification for the
152	152	exemption by delivering a written notice that a new application is
153	153	required, accompanied by an appropriate application form, to the
154	154	person previously allowed the exemption. If the person previously
155	155	allowed the exemption is 65 years of age or older, the chief
156	156	appraiser may not cancel the exemption due to the person's failure
157	157	to file the new application unless the chief appraiser complies
158	158	with the requirements of Subsection (q), if applicable.
159	159	SECTION 4. The heading to Section 11.439, Tax Code, is
160	160	amended to read as follows:
161	161	Sec. 11.439. LATE APPLICATIONS FOR DISABLED VETERANS AND
162	162	QUALIFYING DISABLED FIRST RESPONDERS EXEMPTIONS.
163	163	SECTION 5. Section 11.439, Tax Code, is amended by adding
164	164	Subsection (a-1) to read as follows:
165	165	(a-1) The chief appraiser shall accept and approve or deny
166	166	an application for an exemption under Section 11.1315 for the
167	167	residence homestead of a qualifying disabled first responder but
168	168	not the surviving spouse of the qualifying disabled first responder
169	169	after the filing deadline provided by Section 11.43 if the
170	170	application is filed not later than five years after the
171	171	delinquency date for the taxes on the property.
172	172	SECTION 6. Section 26.10(c), Tax Code, is amended to read as
173	173	follows:
174	174	(c) If the appraisal roll shows that a residence homestead
175	175	exemption under Section 11.131 or 11.1315 applicable to a property
176	176	on January 1 of a year terminated during the year, the tax due
177	177	against the residence homestead is calculated by multiplying the
178	178	amount of the taxes that otherwise would be imposed on the residence
179	179	homestead for the entire year had the individual not qualified for
180	180	the residence homestead exemption [under Section 11.131] during the
181	181	year by a fraction, the denominator of which is 365 and the
182	182	numerator of which is the number of days that elapsed after the date
183	183	the exemption terminated.
184	184	SECTION 7. Section 26.1125, Tax Code, is amended to read as
185	185	follows:
186	186	Sec. 26.1125. CALCULATION OF TAXES ON RESIDENCE HOMESTEAD
187	187	OF 100 PERCENT OR TOTALLY DISABLED VETERAN OR QUALIFYING DISABLED
188	188	FIRST RESPONDER. (a) If a person qualifies for an exemption under
189	189	Section 11.131 or 11.1315 after the beginning of a tax year, the
190	190	amount of the taxes on the residence homestead of the person for the
191	191	tax year is calculated by multiplying the amount of the taxes that
192	192	otherwise would be imposed on the residence homestead for the
193	193	entire year had the person not qualified for the applicable
194	194	exemption [under Section 11.131] by a fraction, the denominator of
195	195	which is 365 and the numerator of which is the number of days that
196	196	elapsed before the date the person qualified for the applicable
197	197	exemption [under Section 11.131].
198	198	(b) If a person qualifies for an exemption under Section
199	199	11.131 or 11.1315 with respect to the property after the amount of
200	200	the tax due on the property is calculated and the effect of the
201	201	qualification is to reduce the amount of the tax due on the
202	202	property, the assessor for each taxing unit shall recalculate the
203	203	amount of the tax due on the property and correct the tax roll. If
204	204	the tax bill has been mailed and the tax on the property has not been
205	205	paid, the assessor shall mail a corrected tax bill to the person in
206	206	whose name the property is listed on the tax roll or to the person's
207	207	authorized agent. If the tax on the property has been paid, the tax
208	208	collector for the taxing unit shall refund to the person who was the
209	209	owner of the property on the date the tax was paid the amount by
210	210	which the payment exceeded the tax due.
211	211	SECTION 8. Section 403.302(d-1), Government Code, is
212	212	amended to read as follows:
213	213	(d-1) For purposes of Subsection (d), a residence homestead
214	214	that receives an exemption under Section 11.131, 11.1315, 11.133,
215	215	or 11.134, Tax Code, in the year that is the subject of the study is
216	216	not considered to be taxable property.
217	217	SECTION 9. Section 11.1315, Tax Code, as added by this Act,
218	218	applies only to ad valorem taxes imposed for a tax year that begins
219	219	on or after January 1, 2026.
220	220	SECTION 10. It is the intent of the 89th Legislature,
221	221	Regular Session, 2025, that the amendments made by this Act to
222	222	Section 11.43(c), Government Code, be harmonized with another Act
223	223	of the 89th Legislature, Regular Session, 2025, relating to
224	224	nonsubstantive additions to and corrections in enacted codes.
225	225	SECTION 11. This Act takes effect January 1, 2026, but only
226	226	if the constitutional amendment proposed by the 89th Legislature,
227	227	Regular Session, 2025, authorizing the legislature to provide for
228	228	an exemption from ad valorem taxation of all or part of the market
229	229	value of the residence homesteads of certain disabled first
230	230	responders and their surviving spouses is approved by the voters.
231	231	If that constitutional amendment is not approved by the voters,
232	232	this Act has no effect.