Bill Text: TX SB201 | 2011-2012 | 82nd Legislature | Enrolled
Bill Title: Relating to the calculation of ad valorem taxes on the residence homestead of a 100 percent or totally disabled veteran for the tax year in which the veteran qualifies or ceases to qualify for an exemption from taxation of the homestead.
Spectrum: Slight Partisan Bill (Democrat 5-3)
Status: (Passed) 2011-06-17 - Effective on 1/1/12 [SB201 Detail]
Download: Texas-2011-SB201-Enrolled.html
S.B. No. 201 |
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relating to the calculation of ad valorem taxes on the residence | ||
homestead of a 100 percent or totally disabled veteran for the tax | ||
year in which the veteran qualifies or ceases to qualify for an | ||
exemption from taxation of the homestead. | ||
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: | ||
SECTION 1. Section 11.42, Tax Code, is amended by adding | ||
Subsection (e) to read as follows: | ||
(e) A person who qualifies for an exemption under Section | ||
11.131 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 2. Section 26.10, Tax Code, is amended by adding | ||
Subsection (c) to read as follows: | ||
(c) If the appraisal roll shows that a residence homestead | ||
exemption under Section 11.131 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 | ||
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 3. Chapter 26, Tax Code, is amended by adding | ||
Section 26.1125 to read as follows: | ||
Sec. 26.1125. CALCULATION OF TAXES ON RESIDENCE HOMESTEAD | ||
OF 100 PERCENT OR TOTALLY DISABLED VETERAN. (a) If a person | ||
qualifies for an exemption under Section 11.131 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 | ||
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 exemption | ||
under Section 11.131. | ||
(b) If a person qualifies for an exemption under Section | ||
11.131 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 4. This Act applies only to an ad valorem tax year | ||
that begins on or after the effective date of this Act. | ||
SECTION 5. This Act takes effect January 1, 2012. | ||
______________________________ | ______________________________ | |
President of the Senate | Speaker of the House | |
I hereby certify that S.B. No. 201 passed the Senate on | ||
April 7, 2011, by the following vote: Yeas 31, Nays 0; | ||
May 9, 2011, Senate refused to concur in House amendments and | ||
requested appointment of Conference Committee; May 21, 2011, House | ||
granted request of the Senate; May 24, 2011, Senate adopted | ||
Conference Committee Report by the following vote: Yeas 31, | ||
Nays 0. | ||
______________________________ | ||
Secretary of the Senate | ||
I hereby certify that S.B. No. 201 passed the House, with | ||
amendments, on May 5, 2011, by the following vote: Yeas 143, | ||
Nays 1, two present not voting; May 21, 2011, House granted request | ||
of the Senate for appointment of Conference Committee; | ||
May 24, 2011, House adopted Conference Committee Report by the | ||
following vote: Yeas 143, Nays 0, two present not voting. | ||
______________________________ | ||
Chief Clerk of the House | ||
Approved: | ||
______________________________ | ||
Date | ||
______________________________ | ||
Governor |