88(3) HB 207 - Introduced version - Bill Text
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A BILL TO BE ENTITLED
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AN ACT
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relating to an exemption from ad valorem taxation of the total |
 
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appraised value of the residence homesteads of certain elderly |
 
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persons and their surviving spouses. |
 
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             BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
 
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             SECTION  1.    Section 11.13, Tax Code, is amended by amending |
 
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Subsection (i) and adding Subsections (s) and (t) to read as |
 
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follows: |
 
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             (i)    The assessor and collector for a taxing unit may |
 
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disregard the exemptions authorized by Subsection (b), (c), (d), |
 
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[or] (n), (s), or (t) [of this section] and assess and collect a tax |
 
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pledged for payment of debt without deducting the amount of the |
 
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exemption if: |
 
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                         (1)    prior to adoption of the exemption, the taxing   |
 
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unit pledged the taxes for the payment of a debt; and |
 
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                         (2)    granting the exemption would impair the obligation |
 
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of the contract creating the debt. |
 
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             (s)    In addition to any other exemptions provided by this |
 
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section, an individual is entitled to an exemption from taxation of |
 
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the total appraised value of the individual's residence homestead |
 
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if: |
 
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                         (1)    the individual is 72 years of age or older; and |
 
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                         (2)    the individual has received an exemption under |
 
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this section for the residence homestead for at least the preceding |
 
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10 years. |
 
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             (t)    The surviving spouse of an individual who qualified for |
 
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an exemption under Subsection (s) is entitled to an exemption from |
 
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taxation of the total appraised value of the same property to which |
 
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the deceased spouse's exemption applied if: |
 
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                         (1)    the deceased spouse died in a year in which the |
 
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deceased spouse qualified for the exemption; |
 
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                         (2)    the surviving spouse was 55 years of age or older |
 
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when the deceased spouse died; and |
 
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                         (3)    the property was the residence homestead of the |
 
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surviving spouse when the deceased spouse died and remains the |
 
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residence homestead of the surviving spouse. |
 
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             SECTION  2.    Section 11.42(c), Tax Code, is amended to read as |
 
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follows: |
 
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             (c)    An exemption authorized by Section 11.13(c), [or] (d), |
 
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or (s), 11.132, 11.133, or 11.134 is effective as of January 1 of |
 
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the tax year in which the person qualifies for the exemption and |
 
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applies to the entire tax year. |
 
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             SECTION  3.    Sections 11.43(k), (l), (m), (m-2), and (q), Tax |
 
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Code, as effective January 1, 2024, are amended to read as follows: |
 
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             (k)    A person who qualifies for an exemption authorized by |
 
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Section 11.13(c), [or] (d), or (s) or 11.132 must apply for the |
 
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exemption no later than the first anniversary of the date the person |
 
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qualified for the exemption. |
 
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             (l)    The form for an application under Section 11.13 must |
 
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include a space for the applicant to state the applicant's date of |
 
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birth and, if applicable, the date of birth of the applicant's |
 
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spouse. Failure to provide the applicant's date of birth does not |
 
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affect the applicant's eligibility for an exemption under that |
 
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section, other than an exemption under Section 11.13(c) or (d) for |
 
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an individual 65 years of age or older or an exemption under Section |
 
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11.13(s) for an individual 72 years of age or older.  Failure to |
 
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provide the date of birth of the applicant's spouse does not affect |
 
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the applicant's eligibility for an exemption under Section 11.13 or |
 
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the applicant's spouse's eligibility for an exemption under that |
 
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section, other than an exemption under Section 11.13(q) for the |
 
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surviving spouse of an individual 65 years of age or older or an |
 
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exemption under Section 11.13(t) for the surviving spouse of an |
 
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individual 72 years of age or older. |
 
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             (m)    Notwithstanding Subsections (a) and (k), if a person who |
 
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receives an exemption under Section 11.13, other than an exemption |
 
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under Section 11.13(c) or (d) for an individual 65 years of age or |
 
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older or an exemption under Section 11.13(s) for an individual 72 |
 
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years of age or older, in a tax year becomes 65 or 72 years of age in |
 
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the next tax year, as applicable, the person is entitled to receive |
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