Bill Text: TX HB5013 | 2023-2024 | 88th Legislature | Introduced

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Bill Title: Relating to an exemption from ad valorem taxation of 50 percent of the appraised value of the residence homestead of a person who has received a residence homestead exemption on the property for at least the preceding 10 years.

Spectrum: Partisan Bill (Democrat 1-0)

Status: (Introduced - Dead) 2023-03-23 - Referred to Ways & Means [HB5013 Detail]

Download: Texas-2023-HB5013-Introduced.html

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88R13149 SHH-D
By: Jones of Harris H.B. No. 5013

A BILL TO BE ENTITLED
AN ACT
relating to an exemption from ad valorem taxation of 50 percent of
the appraised value of the residence homestead of a person who has
received a residence homestead exemption on the property for at
least the preceding 10 years.
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 Subsection (s) 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), or (s) [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
50 percent of the appraised value of the individual's residence
homestead if the individual has received an exemption under this
section for the same residence homestead for at least the preceding
10 years.
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. Section 11.43(a), Tax Code, is amended to read as
follows:
(a) To receive an exemption, a person claiming the
exemption, other than an exemption authorized by Section 11.11,
11.12, 11.13(s), 11.14, 11.141, 11.145, 11.146, 11.15, 11.16,
11.161, or 11.25, must apply for the exemption. To apply for an
exemption, a person must file an exemption application form with
the chief appraiser for each appraisal district in which the
property subject to the claimed exemption has situs.
SECTION 4. Section 26.10(b), Tax Code, is amended to read as
follows:
(b) If the appraisal roll shows that a residence homestead
exemption under Section 11.13(c), [or] (d), or (s), 11.132, 11.133,
or 11.134 applicable to a property on January 1 of a year terminated
during the year and if the owner of the property qualifies a
different property for one of those residence homestead exemptions
during the same year, the tax due against the former residence
homestead is calculated by:
(1) subtracting:
(A) the amount of the taxes that otherwise would
be imposed on the former residence homestead for the entire year had
the owner qualified for the residence homestead exemption for the
entire year; from
(B) the amount of the taxes that otherwise would
be imposed on the former residence homestead for the entire year had
the owner not qualified for the residence homestead exemption
during the year;
(2) multiplying the remainder determined under
Subdivision (1) 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; and
(3) adding the product determined under Subdivision
(2) and the amount described by Subdivision (1)(A).
SECTION 5. Section 26.112, Tax Code, is amended to read as
follows:
Sec. 26.112. CALCULATION OF TAXES ON RESIDENCE HOMESTEAD OF
CERTAIN PERSONS. (a) Except as provided by Section 26.10(b), if at
any time during a tax year property is owned by an individual who
qualifies for an exemption under Section 11.13(c), [or] (d), or
(s), 11.133, or 11.134, the amount of the tax due on the property
for the tax year is calculated as if the individual qualified for
the exemption on January 1 and continued to qualify for the
exemption for the remainder of the tax year.
(b) If an individual qualifies for an exemption under
Section 11.13(c), [or] (d), or (s), 11.133, or 11.134 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 was the owner of the property on the date
the tax was paid the amount by which the payment exceeded the tax
due.
SECTION 6. The exemption from ad valorem taxation of a
residence homestead authorized by Section 11.13(s), Tax Code, as
added by this Act, applies only to taxes imposed beginning with the
2024 tax year.
SECTION 7. This Act takes effect January 1, 2024, but only
if the constitutional amendment proposed by the 88th Legislature,
Regular Session, 2023, to exempt from ad valorem taxation 50
percent of the appraised value of the residence homestead of a
person who has received a residence homestead exemption for the
property for at least the preceding 10 years is approved by the
voters. If that amendment is not approved by the voters, this Act
has no effect.