Bill Text: TX HB1062 | 2019-2020 | 86th Legislature | Introduced
Bill Title: Relating to the eligibility of the surviving spouse of an individual who is disabled to receive a limitation on the school district ad valorem taxes on the spouse's residence homestead.
Spectrum: Partisan Bill (Republican 1-0)
Status: (Introduced - Dead) 2019-05-01 - Left pending in committee [HB1062 Detail]
Download: Texas-2019-HB1062-Introduced.html
86R287 SMT-D | ||
By: Wray | H.B. No. 1062 |
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relating to the eligibility of the surviving spouse of an | ||
individual who is disabled to receive a limitation on the school | ||
district ad valorem taxes on the spouse's residence homestead. | ||
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: | ||
SECTION 1. Section 11.26, Tax Code, is amended by amending | ||
Subsection (i) and adding Subsection (i-1) to read as follows: | ||
(i) If an individual who qualifies for the exemption | ||
provided by Section 11.13(c) for an individual 65 years of age or | ||
older dies, or if an individual who qualifies for the exemption | ||
provided by Section 11.13(c) for an individual who is disabled dies | ||
on or after January 1, 2013, the surviving spouse of the individual | ||
is entitled to the limitation applicable to the residence homestead | ||
of the individual if: | ||
(1) the surviving spouse is 55 years of age or older | ||
when the individual dies; and | ||
(2) the residence homestead of the individual: | ||
(A) is the residence homestead of the surviving | ||
spouse on the date that the individual dies; and | ||
(B) remains the residence homestead of the | ||
surviving spouse. | ||
(i-1) A limitation under Subsection (i) applicable to the | ||
residence homestead of the surviving spouse of an individual who | ||
was disabled and who died on or after January 1, 2013, but before | ||
January 1, 2020, is calculated as if the surviving spouse was | ||
entitled to the limitation when the individual died. | ||
SECTION 2. This Act applies only to ad valorem taxes imposed | ||
for a tax year beginning on or after the effective date of this Act. | ||
SECTION 3. This Act takes effect January 1, 2020, but only | ||
if the constitutional amendment proposed by the 86th Legislature, | ||
Regular Session, 2019, to allow the surviving spouse of a person who | ||
is disabled to receive a limitation on the school district ad | ||
valorem taxes on the spouse's residence homestead if the spouse is | ||
55 years of age or older at the time of the person's death is | ||
approved by the voters. If that constitutional amendment is not | ||
approved by the voters, this Act has no effect. |