By Brown of Kaufman, et al. H.B. No. 2240
77R7414 JD-D
A BILL TO BE ENTITLED
1-1 AN ACT
1-2 relating to limiting the transfer of the school district ad valorem
1-3 tax freeze on the residence homesteads of the elderly to different
1-4 homesteads in the same school district.
1-5 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
1-6 SECTION 1. Section 11.26, Tax Code, is amended by amending
1-7 Subsections (g) and (h) and adding Subsection (m) to read as
1-8 follows:
1-9 (g) Except as provided by Subsection (b), if an individual
1-10 who receives a limitation on tax increases imposed by this section
1-11 subsequently qualifies a different residence homestead in the same
1-12 school district for an exemption under Section 11.13, the [a]
1-13 school district may not impose ad valorem taxes on the subsequently
1-14 qualified homestead in a year in an amount that exceeds the amount
1-15 of taxes 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 and who subsequently qualifies a different
2-6 residence homestead in the same school district for an exemption
2-7 under Section 11.13, or an agent of the individual, is entitled to
2-8 receive from the chief appraiser of the appraisal district in which
2-9 the former homestead was located a written certificate providing
2-10 the information necessary to determine whether the individual may
2-11 qualify for a limitation on the subsequently qualified homestead
2-12 under Subsection (g) and to calculate the amount of taxes the
2-13 school district may impose on the subsequently qualified homestead.
2-14 (m) Except as provided by Subsection (b) and notwithstanding
2-15 Subsection (g), if an individual received a limitation on tax
2-16 increases on a subsequently qualified homestead under Subsection
2-17 (g) for the 2001 tax year, the individual is entitled to continue
2-18 to receive that limitation regardless of whether, in the year the
2-19 individual qualified that homestead for an exemption under Section
2-20 11.13, the subsequently qualified homestead was located in the same
2-21 school district as the individual's former homestead, as long as
2-22 the individual otherwise qualifies for the limitation.
2-23 SECTION 2. (a) This Act takes effect January 1, 2002, and
2-24 applies to each tax year that begins on or after that date.
2-25 (b) Section 11.26(g), Tax Code, as amended by this Act,
2-26 applies only to an individual who, after receiving a limitation on
2-27 school district tax increases under Section 11.26, Tax Code, on the
3-1 individual's residence homestead, as defined by Section 11.13 of
3-2 that code, acquires a different residence homestead on or after
3-3 January 1, 2002.