1-1 By: Danburg (Senate Sponsor - Barrientos) H.B. No. 1773
1-2 (In the Senate - Received from the House April 27, 1997;
1-3 April 29, 1997, read first time and referred to Committee on
1-4 Finance; May 9, 1997, reported favorably by the following vote:
1-5 Yeas 11, Nays 0; May 9, 1997, sent to printer.)
1-6 A BILL TO BE ENTITLED
1-7 AN ACT
1-8 relating to the residence homestead exemption from ad valorem
1-9 taxation.
1-10 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
1-11 SECTION 1. Section 11.13(h), Tax Code, is amended to read as
1-12 follows:
1-13 (h) Joint or community owners may not each receive the same
1-14 exemption provided by or pursuant to this section for the same
1-15 residence homestead in the same year. An eligible disabled person
1-16 who is 65 or older may not receive both a disabled and an elderly
1-17 residence homestead exemption but may choose either. A person may
1-18 not receive an exemption under this section for more than one
1-19 residence homestead in the same year.
1-20 SECTION 2. Section 11.41, Tax Code, is amended to read as
1-21 follows:
1-22 Sec. 11.41. PARTIAL OWNERSHIP OF EXEMPT PROPERTY. (a) If
1-23 [Except as provided by Subsection (b) of this section, if] a person
1-24 who qualifies for an exemption as provided by this chapter is not
1-25 the sole owner of the property to which the exemption applies, the
1-26 exemption shall be multiplied by a fraction, the numerator of which
1-27 is [limited to] the value of the property interest the person owns
1-28 and the denominator of which is the value of the property.
1-29 (b) [If a person who qualifies for an exemption as provided
1-30 by Section 11.13 or 11.22 of this code is not the sole owner of the
1-31 property to which the exemption applies, the amount of the
1-32 exemption is calculated on the basis of the value of the property
1-33 interest the person owns.]
1-34 [(c)] In the application of this section, community
1-35 ownership by a person who qualifies for the exemption and the
1-36 person's [his] spouse is treated as if the person owns the
1-37 community interest of the person's [his] spouse.
1-38 SECTION 3. Section 11.43, Tax Code, is amended by adding
1-39 Subsection (j) to read as follows:
1-40 (j) An application for an exemption under Section 11.13
1-41 must:
1-42 (1) list each owner of the residence homestead and the
1-43 interest of each owner;
1-44 (2) state that the applicant does not claim an
1-45 exemption under that section on another residence homestead;
1-46 (3) state that the facts contained in the application
1-47 are true; and
1-48 (4) include a sworn statement that the applicant has
1-49 read and understands the notice required by Subsection (f).
1-50 SECTION 4. This Act takes effect January 1, 1998.
1-51 SECTION 5. The importance of this legislation and the
1-52 crowded condition of the calendars in both houses create an
1-53 emergency and an imperative public necessity that the
1-54 constitutional rule requiring bills to be read on three several
1-55 days in each house be suspended, and this rule is hereby suspended.
1-56 * * * * *