Amend HB 3549 as follows:
(1) Add the following SECTIONS, appropriately numbered, and
renumber the subsequent SECTIONS of the bill accordingly:
SECTION __. Subsection (h), Section 11.13, Tax Code, is
amended to read as follows:
(h) Joint, <or> community, or successive owners may not each
receive the same exemption provided by or pursuant to this section
for the same residence homestead in the same year. An eligible
disabled person who is 65 or older may not receive both a disabled
and an elderly residence homestead exemption but may choose either.
A person may not receive an exemption under this section for more
than one residence homestead in the same year.
SECTION __. Subsections (a) and (j), Section 11.26, Tax
Code, are amended to read as follows:
(a) The tax officials shall appraise the property to which
this section applies and calculate taxes as on other property, but
if the tax so calculated exceeds the limitation imposed by this
section, the tax imposed is the amount of the tax as limited by
this section, except as otherwise provided by this section. A
school district may not increase the total annual amount of ad
valorem tax it imposes on the residence homestead of an individual
65 years or older above the amount of the tax it imposed in the
first tax year in which the individual qualified that residence
homestead for the exemption provided by Section 11.13(c) for an
individual 65 years of age or older. <If the individual qualified
that residence homestead for the exemption after the beginning of
that first year, the maximum amount of taxes that a school district
may impose on that residence homestead in a subsequent year is
determined as provided by Section 26.112 as if the individual
qualified that residence homestead for the exemption for that
entire first year, except as provided by Subsection (b).> If the
individual qualified that residence homestead for the exemption
after the beginning of that first year and the residence homestead
remains eligible for the exemption for the next year, and if the
school district taxes imposed on the residence homestead in the
next year are less than the amount of taxes imposed in that first
year, a school district may not subsequently increase the total
annual amount of ad valorem taxes it imposes on the residence
homestead above the amount it imposed in the year immediately
following the first year for which the individual qualified that
residence homestead for the exemption, except as provided by
Subsection (b). If the first tax year the individual qualified the
residence homestead for the exemption provided by Section 11.13(c)
was a tax year before the 1997 tax year, the amount of the
limitation provided by this section is the amount of tax the school
district imposed for the 1996 tax year less an amount equal to the
amount determined by multiplying $10,000 times the tax rate of the
school district for the 1997 tax year, plus any 1997 tax
attributable to improvements made in 1996, other than improvements
made to comply with governmental regulations or repairs.
(j) If an individual who qualifies for an exemption provided
by Section 11.13(c) for an individual 65 years of age or older dies
in the first year in which the individual qualified for the
exemption and the individual first qualified for the exemption
after the beginning of that year, except as provided by Subsection
(k), the amount to which the surviving spouse's school district
taxes are limited under Subsection (i) is the amount of school
district taxes imposed on the residence homestead in that year
determined <calculated under Section 26.112> as if the individual
qualifying for the exemption had lived for the entire year.
SECTION __. Section 11.42, Tax Code, is amended to read as
follows:
Sec. 11.42. EXEMPTION QUALIFICATION DATE. (a) Except as
provided by Subsections <Subsection> (b) and (c) and by Sections
11.421, 11.422, 11.434, 11.435, and 11.436, eligibility for and
amount of an exemption authorized by this chapter for any tax year
are determined by a claimant's qualifications on January 1. A
person who does not qualify for an exemption on January 1 of any
year may not receive the exemption that year.
(b) An exemption authorized by Section 11.11 <or by Section
11.13(c) or (d) for an individual 65 years of age or older> is
effective immediately on qualification for the exemption.
(c) An exemption authorized by Section 11.13(c) or (d) for
an individual 65 years of age or older 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.
(d) A person who acquires property after January 1 of a tax
year may receive an exemption authorized by Section 11.17, 11.18,
11.19, 11.20, 11.21, 11.23, or 11.30 for the applicable portion of
that tax year immediately on qualification for the exemption.
SECTION __. Subsection (d), Section 11.43, Tax Code, as
amended by Chapters 1039, 1059, and 1155, Acts of the 75th
Legislature, Regular Session, 1997, is reenacted and amended to
read as follows:
(d) To receive an exemption the eligibility for which is
determined by the claimant's qualifications on January 1 of the tax
year, a person required to claim an exemption must file a completed
exemption application form before May 1 and must furnish the
information required by the form. A person who after January 1 of
a tax year acquires property that qualifies for an exemption
covered by Section 11.42(d) <11.42(c)> must apply for the exemption
for the applicable portion of that tax year before the first
anniversary of the date the person acquires the property. For good
cause shown the chief appraiser may extend the deadline for filing
an exemption application by written order for a single period not
to exceed 60 days.
SECTION __. Subsection (k), Section 11.43, Tax Code, is
amended to read as follows:
(k) A person who qualifies for the exemption authorized by
Section 11.13(c) or (d) for an individual 65 years of age or older
<for a portion of a tax year> must apply for the exemption no later
than the first anniversary of the date the person qualified for the
exemption.
SECTION __. Section 26.112, Tax Code, is amended to read as
follows:
Sec. 26.112. CALCULATION OF TAXES ON <PRORATING
TAXES--QUALIFICATION BY ELDERLY PERSON FOR 65 OR OVER> RESIDENCE
HOMESTEAD OF ELDERLY PERSON <EXEMPTION>. (a) If at any time
during a tax year property is owned by an individual who qualifies
for an <the> exemption under Section 11.13(c) or (d) for an
individual 65 years of age or older <after the beginning of a tax
year>, the amount of the tax <taxes> due on the property <residence
homestead of the individual> for the tax year is calculated as if
the person qualified for the exemption on January 1 and continued
to qualify for the exemption for the remainder of the tax year.
(b) If property is the residence homestead of more than one
individual during a tax year and any of those individuals qualify
for an exemption under Section 11.13(c) or (d) for an individual 65
years of age or older with respect to the property, the amount of
the tax due on the property for the tax year is calculated as if
that individual owned the property for the entire tax year.
(c) If a person qualifies for an exemption under Section
11.13(c) or (d) for an individual 65 years of age or older 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. <by:>
<(1) subtracting:>
<(A) the amount of the taxes that otherwise
would be imposed on the residence homestead for the entire year had
the individual qualified for the residence homestead exemption on
January 1; from>
<(B) 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 residence homestead exemption;>
<(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 prior to
the date that the individual qualified for the exemption; and>
<(3) adding the product determined under Subdivision
(2) and the amount described by Subdivision (1)(A).>
SECTION __. Subsection (a), Section 26.113, Tax Code, is
amended to read as follows:
(a) If a person acquires taxable property that qualifies for
and is granted an exemption covered by Section 11.42(d) <11.42(c)>
for a portion of the year in which the property was acquired, the
amount of tax due on the property for that year is computed by
multiplying the amount of taxes imposed on the property for the
entire year as provided by Section 26.09 by a fraction, the
denominator of which is 365 and the numerator of which is the
number of days in that year before the date the property qualified
for the exemption.
(2) In SECTION 36 of the bill, in Subsection (a) of the
SECTION (Senate Committee Printing, page 18, lines 6 and 7), strike
"Subsection (b)" and substitute "Subsections (b) and (c)".
(3) Between SECTIONS 36 and 37 of the bill (Senate Committee
Printing, page 18, between lines 9 and 10), insert the following:
(c) Sections 11.13, 11.26, 11.42, 11.43, 26.112, and 26.113,
Tax Code, as amended by this Act, take effect January 1, 2000, and
apply only to ad valorem taxes imposed for a tax year that begins
on or after that date.