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.