Bill Text: TX SB15 | 2017-2018 | 85th Legislature | Enrolled


Bill Title: Relating to an exemption from ad valorem taxation of the residence homestead of the surviving spouse of a first responder who is killed or fatally injured in the line of duty.

Spectrum: Slight Partisan Bill (Republican 89-34)

Status: (Passed) 2017-06-09 - See remarks for effective date [SB15 Detail]

Download: Texas-2017-SB15-Enrolled.html
 
 
  S.B. No. 15
 
 
 
 
AN ACT
  relating to an exemption from ad valorem taxation of the residence
  homestead of the surviving spouse of a first responder who is killed
  or fatally injured in the line of duty.
         BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
         SECTION 1.  Subchapter B, Chapter 11, Tax Code, is amended by
  adding Section 11.134 to read as follows:
         Sec. 11.134.  RESIDENCE HOMESTEAD OF SURVIVING SPOUSE OF
  FIRST RESPONDER KILLED IN LINE OF DUTY. (a)  In this section:
               (1)  "First responder" means an individual listed under
  Section 615.003, Government Code.
               (2)  "Residence homestead" has the meaning assigned by
  Section 11.13.
               (3)  "Surviving spouse" means the individual who was
  married to a first responder at the time of the first responder's
  death.
         (b)  The surviving spouse of a first responder who is killed
  or fatally injured in the line of duty is entitled to an exemption
  from taxation of the total appraised value of the surviving
  spouse's residence homestead if the surviving spouse:
               (1)  is an eligible survivor for purposes of Chapter
  615, Government Code, as determined by the Employees Retirement
  System of Texas under that chapter; and
               (2)  has not remarried since the death of the first
  responder.
         (c)  The exemption provided by this section applies
  regardless of the date of the first responder's death if the
  surviving spouse otherwise meets the qualifications of this
  section.
         (d)  A surviving spouse who receives an exemption under
  Subsection (b) for a residence homestead is entitled to receive an
  exemption from taxation of a property that the surviving spouse
  subsequently qualifies as the surviving spouse's residence
  homestead in an amount equal to the dollar amount of the exemption
  from taxation of the first property for which the surviving spouse
  received the exemption under Subsection (b) in the last year in
  which the surviving spouse received that exemption if the surviving
  spouse has not remarried since the death of the first responder.
  The surviving spouse is entitled to receive from the chief
  appraiser of the appraisal district in which the first property for
  which the surviving spouse claimed the exemption 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(c), Tax Code, is amended to read as
  follows:
         (c)  An exemption authorized by Section 11.13(c) or (d),
  11.132, [or] 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(c), Tax Code, is amended to read as
  follows:
         (c)  An exemption provided by Section 11.13, 11.131, 11.132,
  11.133, 11.134, 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, 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.
         SECTION 4.  Section 11.431(a), Tax Code, 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 11.134 for the residence homestead of the
  surviving spouse of a first responder who is killed or fatally
  injured in the line of duty, after the deadline for filing it has
  passed if it is filed not later than one year after the delinquency
  date for the taxes on the homestead.
         SECTION 5.  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), 11.132, [or] 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 6.  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]
  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] 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 paid the tax the amount by which the
  payment exceeded the tax due.
         SECTION 7.  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
  11.134, Tax Code, in the year that is the subject of the study is not
  considered to be taxable property.
         SECTION 8.  Section 11.134, Tax Code, as added by this Act,
  applies only to a tax year beginning on or after January 1, 2018.
         SECTION 9.  This Act takes effect January 1, 2018, but only
  if the constitutional amendment proposed by the 85th Legislature,
  Regular 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 homestead of the surviving spouse of a first
  responder who is killed or fatally injured in the line of duty is
  approved by the voters. If that amendment is not approved by the
  voters, this Act has no effect.
 
 
 
 
 
  ______________________________ ______________________________
     President of the Senate Speaker of the House     
 
         I hereby certify that S.B. No. 15 passed the Senate on
  March 13, 2017, by the following vote:  Yeas 30, Nays 0.
 
 
  ______________________________
  Secretary of the Senate    
 
         I hereby certify that S.B. No. 15 passed the House on
  May 24, 2017, by the following vote:  Yeas 135, Nays 3, two
  present not voting.
 
 
  ______________________________
  Chief Clerk of the House   
 
 
 
  Approved:
 
  ______________________________ 
              Date
 
 
  ______________________________ 
            Governor
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