By Greenberg H.B. No. 3080
75R9184 JD-D
A BILL TO BE ENTITLED
1-1 AN ACT
1-2 relating to the exemption from and limitations on ad valorem taxes
1-3 on the residence homesteads of elderly individuals and their
1-4 surviving spouses.
1-5 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
1-6 SECTION 1. Section 11.42(b), Tax Code, is amended to read as
1-7 follows:
1-8 (b) An exemption authorized by Section 11.11 or 11.13(c) or
1-9 (d) for an individual 65 or over [of this code] is effective
1-10 immediately on qualification for the exemption.
1-11 SECTION 2. Section 11.13(q), Tax Code, is amended to read as
1-12 follows:
1-13 (q) The surviving spouse of an individual who qualified for
1-14 [received] an exemption under Subsection (d) for the residence
1-15 homestead of a person 65 or older is entitled to an exemption for
1-16 the same property from the same taxing unit in an amount equal to
1-17 that of the exemption for which [received by] the deceased spouse
1-18 qualified if:
1-19 (1) the deceased spouse died in a year in which the
1-20 deceased spouse qualified for [received] the exemption;
1-21 (2) the surviving spouse was 55 or older when the
1-22 deceased spouse died; and
1-23 (3) the property was the residence homestead of the
1-24 surviving spouse when the deceased spouse died and remains the
2-1 residence homestead of the surviving spouse.
2-2 SECTION 3. Section 11.26, Tax Code, is amended by adding
2-3 Subsections (g), (h), and (i) to read as follows:
2-4 (g) If an individual who qualifies for the exemption
2-5 provided by Section 11.13(c) for an individual 65 years or older
2-6 dies, the surviving spouse of the individual is entitled to the
2-7 limitation applicable to the residence homestead of the individual
2-8 if:
2-9 (1) the surviving spouse is 55 years or older when the
2-10 individual dies; and
2-11 (2) the residence homestead of the individual:
2-12 (A) is the residence homestead of the surviving
2-13 spouse on the date that the individual dies; and
2-14 (B) remains the residence homestead of the
2-15 surviving spouse.
2-16 (h) If the individual who qualifies for an exemption
2-17 provided by Section 11.13(c) for an individual 65 years or older
2-18 dies in the year in which the person turned 65 years of age, except
2-19 as provided by Subsection (i), the amount to which the surviving
2-20 spouse's school district taxes are limited under Subsection (g) is
2-21 the amount of school district taxes imposed on the residence
2-22 homestead in that year calculated under Section 26.112 as if the
2-23 individual qualifying for that exemption had lived for the entire
2-24 year.
2-25 (i) If in the first tax year after the individual died, the
2-26 amount of school district taxes imposed on the residence homestead
2-27 of the surviving spouse is less than the amount of school district
3-1 taxes imposed in the preceding year as limited by Subsection (h),
3-2 in a subsequent tax year the surviving spouse's school district
3-3 taxes on that residence homestead are limited to the taxes imposed
3-4 by the district in that first tax year.
3-5 SECTION 4. Section 11.43, Tax Code, is amended by amending
3-6 Subsection (d) and adding Subsection (j) to read as follows:
3-7 (d) Except as provided by Subsection (j), a [A] person
3-8 required to claim an exemption must file a completed exemption
3-9 application form before May 1 and must furnish the information
3-10 required by the form. For good cause shown the chief appraiser may
3-11 extend the deadline for filing an exemption application by written
3-12 order for a single period not to exceed 60 days.
3-13 (j) A person who qualifies for the exemption authorized by
3-14 Section 11.13(c) or (d) for an individual 65 years or older for a
3-15 portion of a tax year shall notify the chief appraiser of the
3-16 person's qualification for the exemption no later than the first
3-17 anniversary of the date the person qualified for the exemption.
3-18 SECTION 5. Chapter 26, Tax Code, is amended by adding
3-19 Section 26.112 to read as follows:
3-20 Sec. 26.112. PRORATING TAXES--QUALIFICATION BY ELDERLY
3-21 PERSON FOR 65 AND OLDER RESIDENCE HOMESTEAD EXEMPTION. If an
3-22 individual qualifies for the exemption under Section 11.13(c) or
3-23 (d) for an individual 65 or over after the beginning of a tax year,
3-24 the amount of the taxes due on the residence homestead of the
3-25 individual for the tax year is calculated by:
3-26 (1) subtracting:
3-27 (A) the amount of the taxes that otherwise would
4-1 be imposed on the residence homestead for the entire year had the
4-2 individual qualified for the residence homestead exemption on
4-3 January 1; from
4-4 (B) the amount of the taxes that otherwise would
4-5 be imposed on the residence homestead for the entire year had the
4-6 individual not qualified for the residence homestead exemption;
4-7 (2) multiplying the remainder determined under
4-8 Subdivision (1) by a fraction, the denominator of which is 365 and
4-9 the numerator of which is the number of days that elapsed prior to
4-10 the date the exemption terminated; and
4-11 (3) adding the product determined under Subdivision
4-12 (2) and the amount described by Subdivision (1)(A).
4-13 SECTION 6. The importance of this legislation and the
4-14 crowded condition of the calendars in both houses create an
4-15 emergency and an imperative public necessity that the
4-16 constitutional rule requiring bills to be read on three several
4-17 days in each house be suspended, and this rule is hereby suspended,
4-18 and that this Act take effect and be in force from and after its
4-19 passage, and it is so enacted.