By Heflin H.B. No. 2715
A BILL TO BE ENTITLED
1-1 AN ACT
1-2 relating to the exemption of a residence homestead of married
1-3 individuals.
1-4 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
1-5 SECTION 1. Section 11.13, Tax Code, is amended by amending
1-6 Subsection (h) to read as follows:
1-7 (h) A person and the person's spouse may not designate more
1-8 than one residence for an exemption under this section, regardless
1-9 of whether the person and the person's spouse have established
1-10 separate principal residences and regardless of whether the
1-11 property is separate property. The comptroller may require such
1-12 information as may be necessary to ensure that married individuals
1-13 do not designate more than one residence homestead for exemption in
1-14 prescribing the application for exemption under this section.
1-15 Joint or community owners may not receive an <the same> exemption
1-16 provided by or pursuant to this section for the same residence
1-17 homestead in the same year. An eligible disabled person who is 65
1-18 years or older may not receive both a disabled and an elderly
1-19 residence homestead exemption but may choose either.
1-20 SECTION 2. This Act takes effect on January 1, 1994.
1-21 SECTION 3. The importance of this legislation and the
1-22 crowded condition of the calendars in both houses create an
1-23 emergency and an imperative public necessity that the
2-1 constitutional rule requiring bills to be read on three several
2-2 days in each house be suspended, and this rule is hereby suspended.