By Jones of Dallas H.B. No. 883
77R2663 JD-D
A BILL TO BE ENTITLED
1-1 AN ACT
1-2 relating to the amount of the appraised value of the residence
1-3 homestead of a disabled or elderly person that is exempt from ad
1-4 valorem taxation by a school district.
1-5 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
1-6 SECTION 1. Section 11.13(c), Tax Code, is amended to read as
1-7 follows:
1-8 (c) In addition to the exemption provided by Subsection (b)
1-9 [of this section], an adult who is disabled or is 65 or older is
1-10 entitled to an exemption from taxation by a school district of
1-11 $30,000 [$10,000] of the appraised value of the person's [his]
1-12 residence homestead.
1-13 SECTION 2. This Act takes effect January 1, 2002, but only
1-14 if the constitutional amendment proposed by the 77th Legislature,
1-15 Regular Session, 2001, to increase the amount of the taxable value
1-16 of the residence homestead of a disabled or elderly person that may
1-17 be exempt from ad valorem taxation by a school district, is
1-18 approved by the voters. If that proposed constitutional amendment
1-19 is not approved by the voters, this Act has no effect.