By Hamric H.B. No. 3368
77R7707 JD-D
A BILL TO BE ENTITLED
1-1 AN ACT
1-2 relating to the qualification of a disabled person for an exemption
1-3 from ad valorem taxation on the person's residence homestead.
1-4 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
1-5 SECTION 1. Section 11.42(c), Tax Code, is amended to read as
1-6 follows:
1-7 (c) An exemption authorized by Section 11.13(c) or (d) [for
1-8 an individual 65 years of age or older] is effective as of January
1-9 1 of the tax year in which the person qualifies for the exemption
1-10 and applies to the entire tax year.
1-11 SECTION 2. Section 11.43(k), Tax Code, is amended to read as
1-12 follows:
1-13 (k) A person who qualifies for an [the] exemption authorized
1-14 by Section 11.13(c) or (d) [for an individual 65 years of age or
1-15 older] must apply for the exemption no later than the first
1-16 anniversary of the date the person qualified for the exemption.
1-17 SECTION 3. Section 26.112, Tax Code, is amended to read as
1-18 follows:
1-19 Sec. 26.112. CALCULATION OF TAXES ON RESIDENCE HOMESTEAD OF
1-20 ELDERLY OR DISABLED PERSON. (a) If at any time during a tax year
1-21 property is owned by an individual who qualifies for an exemption
1-22 under Section 11.13(c) or (d) [for an individual 65 years of age or
1-23 older], the amount of the tax due on the property for the tax year
1-24 is calculated as if the person qualified for the exemption on
2-1 January 1 and continued to qualify for the exemption for the
2-2 remainder of the tax year.
2-3 (b) If property is the residence homestead of more than one
2-4 individual during a tax year and any of those individuals qualify
2-5 for an exemption under Section 11.13(c) or (d) [for an individual
2-6 65 years of age or older] with respect to the property, the amount
2-7 of the tax due on the property for the tax year is calculated as if
2-8 that individual owned the property for the entire tax year.
2-9 (c) If a person qualifies for an exemption under Section
2-10 11.13(c) or (d) [for an individual 65 years of age or older] with
2-11 respect to the property after the amount of the tax due on the
2-12 property is calculated and the effect of the qualification is to
2-13 reduce the amount of the tax due on the property, the assessor for
2-14 each taxing unit shall recalculate the amount of the tax due on the
2-15 property and correct the tax roll. If the tax bill has been mailed
2-16 and the tax on the property has not been paid, the assessor shall
2-17 mail a corrected tax bill to the person in whose name the property
2-18 is listed on the tax roll or to the person's authorized agent. If
2-19 the tax on the property has been paid, the tax collector for the
2-20 taxing unit shall refund to the person who paid the tax the amount
2-21 by which the payment exceeded the tax due.
2-22 SECTION 4. This Act takes effect January 1, 2002, and applies
2-23 only to an ad valorem tax year that begins on or after that date.