Bill Text: TX HB179 | 2017 | 85th Legislature 1st Special Session | Engrossed


Bill Title: Relating to an exemption from ad valorem taxation of the residence homesteads of certain disabled first responders and their surviving spouses.

Spectrum: Strong Partisan Bill (Republican 13-1)

Status: (Engrossed) 2017-08-09 - Received from the House [HB179 Detail]

Download: Texas-2017-HB179-Engrossed.html
 
 
  By: Roberts, Raymond, Bonnen of Brazoria, H.B. No. 179
      Springer, Darby, et al.
 
 
A BILL TO BE ENTITLED
 
AN ACT
  relating to an exemption from ad valorem taxation of the residence
  homesteads of certain disabled first responders and their surviving
  spouses.
         BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
         SECTION 1.  Subchapter B, Chapter 11, Tax Code, is amended by
  adding Section 11.138 to read as follows:
         Sec. 11.138.  RESIDENCE HOMESTEAD OF CERTAIN DISABLED FIRST
  RESPONDERS. (a) In this section:
               (1)  "First responder" means an individual listed under
  Section 615.003, Government Code.
               (2)  "Qualifying disabled first responder" means a
  first responder who, as a result of an injury occurring in the line
  of duty, is entitled to receive lifetime income benefits under
  Section 408.161, Labor Code.
               (3)  "Residence homestead" has the meaning assigned by
  Section 11.13.
               (4)  "Surviving spouse" means the individual who was
  married to a qualifying disabled first responder at the time of the
  qualifying disabled first responder's death.
         (b)  A qualifying disabled first responder is entitled to an
  exemption from taxation of the total appraised value of the
  qualifying disabled first responder's residence homestead.
         (c)  The surviving spouse of a qualifying disabled first
  responder who qualified for an exemption under Subsection (b) when
  the qualifying disabled first responder died is entitled to an
  exemption from taxation of the total appraised value of the same
  property to which the qualifying disabled first responder's
  exemption applied if:
               (1)  the surviving spouse has not remarried since the
  death of the qualifying disabled first responder; and
               (2)  the property:
                     (A)  was the residence homestead of the surviving
  spouse when the qualifying disabled first responder died; and
                     (B)  remains the residence homestead of the
  surviving spouse.
         (d)  If a surviving spouse who qualifies for an exemption
  under Subsection (c) subsequently qualifies a different property as
  the surviving spouse's residence homestead, the surviving spouse is
  entitled to an exemption from taxation of the subsequently
  qualified homestead in an amount equal to the dollar amount of the
  exemption from taxation of the former homestead under Subsection
  (c) in the last year in which the surviving spouse received an
  exemption under that subsection for that homestead if the surviving
  spouse has not remarried since the death of the qualifying disabled
  first responder.  The surviving spouse is entitled to receive from
  the chief appraiser of the appraisal district in which the former
  residence homestead was located a written certificate providing the
  information necessary to determine the amount of the exemption to
  which the surviving spouse is entitled on the subsequently
  qualified homestead.
         SECTION 2.  Section 11.42(e), Tax Code, is amended to read as
  follows:
         (e)  A person who qualifies for an exemption under Section
  11.131 or 11.138 after January 1 of a tax year may receive the
  exemption for the applicable portion of that tax year immediately
  on qualification for the exemption.
         SECTION 3.  (a) This section takes effect only if the
  constitutional amendment proposed by S.J.R. 1, 85th Legislature,
  Regular Session, 2017, is approved by the voters.
         (b)  Section 11.43(c), Tax Code, as amended by H.B. 1101,
  Acts of the 85th Legislature, Regular Session, 2017, effective
  January 1, 2018, and S.B. 15, Acts of the 85th Legislature, Regular
  Session, 2017, effective January 1, 2018, is amended to read as
  follows:
         (c)  An exemption provided by Section 11.13, 11.131, 11.132,
  11.133, 11.134, 11.138, 11.17, 11.18, 11.182, 11.1827, 11.183,
  11.19, 11.20, 11.21, 11.22, 11.23(a), (h), (j), (j-1), or (m),
  11.231, 11.254, 11.27, 11.271, 11.29, 11.30, 11.31, or 11.315, once
  allowed, need not be claimed in subsequent years, and except as
  otherwise provided by Subsection (e), the exemption applies to the
  property until it changes ownership or the person's qualification
  for the exemption changes.  However, except as provided by
  Subsection (r), the chief appraiser may require a person allowed
  one of the exemptions in a prior year to file a new application to
  confirm the person's current qualification for the exemption by
  delivering a written notice that a new application is required,
  accompanied by an appropriate application form, to the person
  previously allowed the exemption. If the person previously allowed
  the exemption is 65 years of age or older, the chief appraiser may
  not cancel the exemption due to the person's failure to file the new
  application unless the chief appraiser complies with the
  requirements of Subsection (q), if applicable.
         (c)  Section 11.431(a), Tax Code, as amended by H.B. 626,
  Acts of the 85th Legislature, Regular Session, 2017, effective
  September 1, 2017, and S.B. 15, Acts of the 85th Legislature,
  Regular Session, 2017, effective January 1, 2018, is amended to
  read as follows:
         (a)  The chief appraiser shall accept and approve or deny an
  application for a residence homestead exemption, including an
  exemption under Section 11.131 or 11.132 for the residence
  homestead of a disabled veteran or the surviving spouse of a
  disabled veteran, an exemption under Section 11.133 for the
  residence homestead of the surviving spouse of a member of the armed
  services of the United States who is killed in action, [or] an
  exemption under Section 11.134 for the residence homestead of the
  surviving spouse of a first responder who is killed or fatally
  injured in the line of duty, or an exemption under Section 11.138
  for the residence homestead of a qualifying disabled first
  responder or the surviving spouse of a qualifying disabled first
  responder, after the deadline for filing it has passed if it is
  filed not later than two years after the delinquency date for the
  taxes on the homestead.
         (d)  Section 403.302(d-1), Government Code, as amended by
  S.B. 15, Acts of the 85th Legislature, Regular Session, 2017,
  effective January 1, 2018, is amended to read as follows:
         (d-1)  For purposes of Subsection (d), a residence homestead
  that receives an exemption under Section 11.131, 11.133, [or]
  11.134, or 11.138, Tax Code, in the year that is the subject of the
  study is not considered to be taxable property.
         SECTION 4.  (a) This section takes effect only if the
  constitutional amendment proposed by S.J.R. 1, 85th Legislature,
  Regular Session, 2017, is not approved by the voters.
         (b)  Section 11.43(c), Tax Code, as amended by H.B. 1101,
  Acts of the 85th Legislature, Regular Session, 2017, effective
  January 1, 2018, is amended to read as follows:
         (c)  An exemption provided by Section 11.13, 11.131, 11.132,
  11.133, 11.138, 11.17, 11.18, 11.182, 11.1827, 11.183, 11.19,
  11.20, 11.21, 11.22, 11.23(a), (h), (j), (j-1), or (m), 11.231,
  11.254, 11.27, 11.271, 11.29, 11.30, 11.31, or 11.315, once
  allowed, need not be claimed in subsequent years, and except as
  otherwise provided by Subsection (e), the exemption applies to the
  property until it changes ownership or the person's qualification
  for the exemption changes.  However, except as provided by
  Subsection (r), the chief appraiser may require a person allowed
  one of the exemptions in a prior year to file a new application to
  confirm the person's current qualification for the exemption by
  delivering a written notice that a new application is required,
  accompanied by an appropriate application form, to the person
  previously allowed the exemption. If the person previously allowed
  the exemption is 65 years of age or older, the chief appraiser may
  not cancel the exemption due to the person's failure to file the new
  application unless the chief appraiser complies with the
  requirements of Subsection (q), if applicable.
         (c)  Section 11.431(a), Tax Code, as amended by H.B. 626,
  Acts of the 85th Legislature, Regular Session, 2017, effective
  September 1, 2017, is amended to read as follows:
         (a)  The chief appraiser shall accept and approve or deny an
  application for a residence homestead exemption, including an
  exemption under Section 11.131 or 11.132 for the residence
  homestead of a disabled veteran or the surviving spouse of a
  disabled veteran, [or] an exemption under Section 11.133 for the
  residence homestead of the surviving spouse of a member of the armed
  services of the United States who is killed in action, or an
  exemption under Section 11.138 for the residence homestead of a
  qualifying disabled first responder or the surviving spouse of a
  qualifying disabled first responder, after the deadline for filing
  it has passed if it is filed not later than two years after the
  delinquency date for the taxes on the homestead.
         (d)  Section 403.302(d-1), Government Code, is amended to
  read as follows:
         (d-1)  For purposes of Subsection (d), a residence homestead
  that receives an exemption under Section 11.131, [or] 11.133, or
  11.138, Tax Code, in the year that is the subject of the study is not
  considered to be taxable property.
         SECTION 5.  Section 26.10(c), Tax Code, is amended to read as
  follows:
         (c)  If the appraisal roll shows that a residence homestead
  exemption under Section 11.131 or 11.138 applicable to a property
  on January 1 of a year terminated during the year, the tax due
  against the residence homestead is calculated by multiplying the
  amount of the taxes that otherwise would be imposed on the residence
  homestead for the entire year had the individual not qualified for
  the residence homestead exemption [under Section 11.131] during the
  year by a fraction, the denominator of which is 365 and the
  numerator of which is the number of days that elapsed after the date
  the exemption terminated.
         SECTION 6.  Section 26.1125, Tax Code, is amended to read as
  follows:
         Sec. 26.1125.  CALCULATION OF TAXES ON RESIDENCE HOMESTEAD
  OF 100 PERCENT OR TOTALLY DISABLED VETERAN OR QUALIFYING DISABLED
  FIRST RESPONDER. (a)  If a person qualifies for an exemption under
  Section 11.131 or 11.138 after the beginning of a tax year, the
  amount of the taxes on the residence homestead of the person for the
  tax year is calculated by multiplying the amount of the taxes that
  otherwise would be imposed on the residence homestead for the
  entire year had the person not qualified for the applicable
  exemption [under Section 11.131] by a fraction, the denominator of
  which is 365 and the numerator of which is the number of days that
  elapsed before the date the person qualified for the applicable
  exemption [under Section 11.131].
         (b)  If a person qualifies for an exemption under Section
  11.131 or 11.138 with respect to the property after the amount of
  the tax due on the property is calculated and the effect of the
  qualification is to reduce the amount of the tax due on the
  property, the assessor for each taxing unit shall recalculate the
  amount of the tax due on the property and correct the tax roll.  If
  the tax bill has been mailed and the tax on the property has not been
  paid, the assessor shall mail a corrected tax bill to the person in
  whose name the property is listed on the tax roll or to the person's
  authorized agent.  If the tax on the property has been paid, the tax
  collector for the taxing unit shall refund to the person who paid
  the tax the amount by which the payment exceeded the tax due.
         SECTION 7.  Section 11.138, Tax Code, as added by this Act,
  applies only to ad valorem taxes imposed for a tax year beginning on
  or after January 1, 2019.
         SECTION 8.  This Act takes effect January 1, 2019
  , but only
  if the constitutional amendment proposed by the 85th Legislature,
  1st Called Session, 2017, authorizing the legislature to provide
  for an exemption from ad valorem taxation of all or part of the
  market value of the residence homesteads of certain disabled first
  responders and their surviving spouses is approved by the voters.
  If that constitutional amendment is not approved by the voters,
  this Act has no effect.
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