1-1 AN ACT
1-2 relating to the transfer of a limitation on school district ad
1-3 valorem taxes on the residence homestead of the surviving spouse of
1-4 an elderly person to a subsequent homestead.
1-5 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
1-6 SECTION 1. Sections 11.26(g) and (h), Tax Code, are amended
1-7 to read as follows:
1-8 (g) Except as provided by Subsection (b), if an individual
1-9 who receives a limitation on tax increases imposed by this section,
1-10 including a surviving spouse who receives a limitation under
1-11 Subsection (i), subsequently qualifies a different residence
1-12 homestead for an exemption under Section 11.13, a school district
1-13 may not impose ad valorem taxes on the subsequently qualified
1-14 homestead in a year in an amount that exceeds the amount of taxes
1-15 the school district would have imposed on the subsequently
1-16 qualified homestead in the first year in which the individual
1-17 receives that exemption for the subsequently qualified homestead
1-18 had the limitation on tax increases imposed by this section not
1-19 been in effect, multiplied by a fraction the numerator of which is
1-20 the total amount of school district taxes imposed on the former
1-21 homestead in the last year in which the individual received that
1-22 exemption for the former homestead and the denominator of which is
1-23 the total amount of school district taxes that would have been
1-24 imposed on the former homestead in the last year in which the
2-1 individual received that exemption for the former homestead had the
2-2 limitation on tax increases imposed by this section not been in
2-3 effect.
2-4 (h) An individual who receives a limitation on tax increases
2-5 under this section, including a surviving spouse who receives a
2-6 limitation under Subsection (i), and who subsequently qualifies a
2-7 different residence homestead for an exemption under Section 11.13,
2-8 or an agent of the individual, is entitled to receive from the
2-9 chief appraiser of the appraisal district in which the former
2-10 homestead was located a written certificate providing the
2-11 information necessary to determine whether the individual may
2-12 qualify for a limitation on the subsequently qualified homestead
2-13 under Subsection (g) and to calculate the amount of taxes the
2-14 school district may impose on the subsequently qualified homestead.
2-15 SECTION 2. (a) This Act takes effect January 1, 2002, and
2-16 applies only to ad valorem taxes imposed for a tax year that begins
2-17 on or after January 1, 2002.
2-18 (b) The change in law made by this Act is intended to
2-19 clarify existing law in effect before the effective date of this
2-20 Act and is not intended to make a substantive change in the law.
2-21 For purposes of calculating the tax imposed on the residence
2-22 homestead of a surviving spouse for a tax year that begins on or
2-23 after the effective date of this Act, the governing body of a
2-24 school district shall apply the limitation on tax increases
2-25 provided by Section 11.26(g), Tax Code, as amended by this Act, to
2-26 the residence homestead as if the change in law made by this Act
2-27 were in effect on August 25, 1997.
_______________________________ _______________________________
President of the Senate Speaker of the House
I certify that H.B. No. 506 was passed by the House on March
29, 2001, by a non-record vote.
_______________________________
Chief Clerk of the House
I certify that H.B. No. 506 was passed by the Senate on May
8, 2001, by the following vote: Yeas 29, Nays 0, 1 present, not
voting.
_______________________________
Secretary of the Senate
APPROVED: __________________________
Date
__________________________
Governor