Bill Summary – FastDemocracy

      
            88S40105 MLH/MEW-D
         
		By: Bell of Montgomery
            H.B. No. 96
         
               A BILL TO BE ENTITLED
            
               AN ACT
            
            relating to an exemption from ad valorem taxation of the total 
         
            appraised value of the residence homesteads of certain elderly 
         
            persons and their surviving spouses.
         
                   BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
         
                   SECTION 1.  Section 11.13, Tax Code, is amended by amending 
         
            Subsection (i) and adding Subsections (s) and (t) to read as 
         
            follows:
         
                   (i)  The assessor and collector for a taxing unit may 
         
            disregard the exemptions authorized by Subsection (b), (c), (d), 
         
            [or] (n), (s), or (t) [of this section] and assess and collect a tax 
         
            pledged for payment of debt without deducting the amount of the 
         
            exemption if:
         
                         (1)  prior to adoption of the exemption, the taxing 
         
            unit pledged the taxes for the payment of a debt; and
         
                         (2)  granting the exemption would impair the obligation 
         
            of the contract creating the debt.
         
                   (s)  In addition to any other exemptions provided by this 
         
            section, an individual is entitled to an exemption from taxation of 
         
            the total appraised value of the individual's residence homestead 
         
            if:
         
                         (1)  the individual is 72 years of age or older; and
         
                         (2)  the individual has received an exemption under 
         
            this section for the residence homestead for at least the preceding 
         
            10 years.
         
                   (t)  The surviving spouse of an individual who qualified for 
         
            an exemption under Subsection (s) is entitled to an exemption from 
         
            taxation of the total appraised value of the same property to which 
         
            the deceased spouse's exemption applied if:
         
                         (1)  the deceased spouse died in a year in which the 
         
            deceased spouse qualified for the exemption;
         
                         (2)  the surviving spouse was 55 years of age or older 
         
            when the deceased spouse died; and
         
                         (3)  the property was the residence homestead of the 
         
            surviving spouse when the deceased spouse died and remains the 
         
            residence homestead of the surviving spouse.
         
                   SECTION 2.  Section 11.42(c), Tax Code, is amended to read as 
         
            follows:
         
                   (c)  An exemption authorized by Section 11.13(c), [or] (d), 
         
            or (s), 11.132, 11.133, or 11.134 is effective as of January 1 of 
         
            the tax year in which the person qualifies for the exemption and 
         
            applies to the entire tax year.
         
                   SECTION 3.  Sections 11.43(k), (l), (m), (m-2), and (q), Tax 
         
            Code, as effective January 1, 2024, are amended to read as follows:
         
                   (k)  A person who qualifies for an exemption authorized by 
         
            Section 11.13(c), [or] (d), or (s) or 11.132 must apply for the 
         
            exemption no later than the first anniversary of the date the person 
         
            qualified for the exemption.
         
                   (l)  The form for an application under Section 11.13 must 
         
            include a space for the applicant to state the applicant's date of 
         
            birth and, if applicable, the date of birth of the applicant's 
         
            spouse.  Failure to provide the applicant's date of birth does not 
         
            affect the applicant's eligibility for an exemption under that 
         
            section, other than an exemption under Section 11.13(c) or (d) for 
         
            an individual 65 years of age or older or an exemption under Section 
         
            11.13(s) for an individual 72 years of age or older.  Failure to 
         
            provide the date of birth of the applicant's spouse does not affect 
         
            the applicant's eligibility for an exemption under Section 11.13 or 
         
            the applicant's spouse's eligibility for an exemption under that 
         
            section, other than an exemption under Section 11.13(q) for the 
         
            surviving spouse of an individual 65 years of age or older or an 
         
            exemption under Section 11.13(t) for the surviving spouse of an 
         
            individual 72 years of age or older.
         
                   (m)  Notwithstanding Subsections (a) and (k), if a person who 
         
            receives an exemption under Section 11.13, other than an exemption 
         
            under Section 11.13(c) or (d) for an individual 65 years of age or 
         
            older or an exemption under Section 11.13(s) for an individual 72 
         
            years of age or older, in a tax year becomes 65 or 72 years of age in 
         
            the next tax year, as applicable, the person is entitled to receive 
         
            and the chief appraiser shall allow an exemption under Section 
         
            11.13(c) or (d) for an individual 65 years of age or older or an 
         
            exemption under Section 11.13(s) for an individual 72 years of age 
         
            or older, as applicable, in that next tax year on the same property 
         
            without requiring the person to apply for or otherwise request the 
         
            exemption if t
Statutes affected: 
Introduced: Tax Code 11.13, Tax Code 11.42, Tax Code 26.10, Tax Code 26.112, Tax Code 33.01, Education Code 44.004, Education Code 46.071, Education Code 48.2543 (Education Code 46, Tax Code 33, Tax Code 26, Tax Code 11, Education Code 48, Education Code 44)



	A BILL TO BE ENTITLED
	AN ACT
	relating to an exemption from ad valorem taxation of the total
	appraised value of the residence homesteads of certain elderly
	persons and their surviving spouses.
	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
	SECTION 1. Section 11.13, Tax Code, is amended by amending
	Subsection (i) and adding Subsections (s) and (t) to read as
	follows:
	(i) The assessor and collector for a taxing unit may
	disregard the exemptions authorized by Subsection (b), (c), (d),
	[or] (n), (s), or (t) [~~of this section~~] and assess and collect a tax
	pledged for payment of debt without deducting the amount of the
	exemption if:
	(1) prior to adoption of the exemption, the taxing
	unit pledged the taxes for the payment of a debt; and
	(2) granting the exemption would impair the obligation
	of the contract creating the debt.
	(s) In addition to any other exemptions provided by this
	section, an individual is entitled to an exemption from taxation of
	the total appraised value of the individual's residence homestead
	if:
	(1) the individual is 72 years of age or older; and
	(2) the individual has received an exemption under
	this section for the residence homestead for at least the preceding
	10 years.
	(t) The surviving spouse of an individual who qualified for
	an exemption under Subsection (s) is entitled to an exemption from
	taxation of the total appraised value of the same property to which
	the deceased spouse's exemption applied if:
	(1) the deceased spouse died in a year in which the
	deceased spouse qualified for the exemption;
	(2) the surviving spouse was 55 years of age or older
	when the deceased spouse died; and
	(3) the property was the residence homestead of the
	surviving spouse when the deceased spouse died and remains the
	residence homestead of the surviving spouse.
	SECTION 2. Section 11.42(c), Tax Code, is amended to read as
	follows:
	(c) An exemption authorized by Section 11.13(c), [or] (d),
	or (s), 11.132, 11.133, or 11.134 is effective as of January 1 of
	the tax year in which the person qualifies for the exemption and
	applies to the entire tax year.
	SECTION 3. Sections 11.43(k), (l), (m), (m-2), and (q), Tax
	Code, as effective January 1, 2024, are amended to read as follows:
	(k) A person who qualifies for an exemption authorized by
	Section 11.13(c), [or] (d), or (s) or 11.132 must apply for the
	exemption no later than the first anniversary of the date the person
	qualified for the exemption.
	(l) The form for an application under Section 11.13 must
	include a space for the applicant to state the applicant's date of
	birth and, if applicable, the date of birth of the applicant's
	spouse. Failure to provide the applicant's date of birth does not
	affect the applicant's eligibility for an exemption under that
	section, other than an exemption under Section 11.13(c) or (d) for
	an individual 65 years of age or older or an exemption under Section
	11.13(s) for an individual 72 years of age or older. Failure to
	provide the date of birth of the applicant's spouse does not affect
	the applicant's eligibility for an exemption under Section 11.13 or
	the applicant's spouse's eligibility for an exemption under that
	section, other than an exemption under Section 11.13(q) for the
	surviving spouse of an individual 65 years of age or older or an
	exemption under Section 11.13(t) for the surviving spouse of an
	individual 72 years of age or older.
	(m) Notwithstanding Subsections (a) and (k), if a person who
	receives an exemption under Section 11.13, other than an exemption
	under Section 11.13(c) or (d) for an individual 65 years of age or
	older or an exemption under Section 11.13(s) for an individual 72
	years of age or older, in a tax year becomes 65 or 72 years of age in
	the next tax year, as applicable, the person is entitled to receive
	and the chief appraiser shall allow an exemption under Section
	11.13(c) or (d) for an individual 65 years of age or older or an
	exemption under Section 11.13(s) for an individual 72 years of age
	or older, as applicable, in that next tax year on the same property
	without requiring the person to apply for or otherwise request the
	exemption if t Statutes affected: Introduced: Tax Code 11.13, Tax Code 11.42, Tax Code 26.10, Tax Code 26.112, Tax Code 33.01, Education Code 44.004, Education Code 46.071, Education Code 48.2543 (Education Code 46, Tax Code 33, Tax Code 26, Tax Code 11, Education Code 48, Education Code 44)