78R1952 JD-D
By: Hamric, et al. H.B. No. 216
A BILL TO BE ENTITLED
AN ACT
relating to the qualification of a disabled person for an exemption
from ad valorem taxation on the person's residence homestead.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Section 11.42(c), Tax Code, is amended to read as
follows:
(c) An exemption authorized by Section 11.13(c) or (d) [for
an individual 65 years of age or older] is effective as of January 1
of the tax year in which the person qualifies for the exemption and
applies to the entire tax year.
SECTION 2. Section 11.43(k), Tax Code, is amended to read as
follows:
(k) A person who qualifies for an [the] exemption authorized
by Section 11.13(c) or (d) [for an individual 65 years of age or
older] must apply for the exemption no later than the first
anniversary of the date the person qualified for the exemption.
SECTION 3. Section 26.10(b), Tax Code, is amended to read as
follows:
(b) If the appraisal roll shows that a residence homestead
exemption for an individual 65 years of age or older or a residence
homestead exemption for a disabled individual applicable to a
property on January 1 of a year terminated during the year and if
the owner qualifies a different property for one of those [a]
residence homestead exemptions [exemption] during the same year,
the tax due against the former residence homestead is calculated
by:
(1) subtracting:
(A) the amount of the taxes that otherwise would
be imposed on the former residence homestead for the entire year had
the individual qualified for the residence homestead exemption for
the entire year; from
(B) the amount of the taxes that otherwise would
be imposed on the former residence homestead for the entire year had
the individual not qualified for the residence homestead exemption
during the year;
(2) multiplying the remainder determined under
Subdivision (1) by a fraction, the denominator of which is 365 and
the numerator of which is the number of days that elapsed after the
date the exemption terminated; and
(3) adding the product determined under Subdivision
(2) and the amount described by Subdivision (1)(A).
SECTION 4. Section 26.112, Tax Code, is amended to read as
follows:
Sec. 26.112. CALCULATION OF TAXES ON RESIDENCE HOMESTEAD OF
ELDERLY OR DISABLED PERSON. (a) Except as provided by Section
26.10(b), if at any time during a tax year property is owned by an
individual who qualifies for an exemption under Section 11.13(c) or
(d) [for an individual 65 years of age or older], the amount of the
tax due on the property for the tax year is calculated as if the
person qualified for the exemption on January 1 and continued to
qualify for the exemption for the remainder of the tax year.
(b) If a person qualifies for an exemption under Section
11.13(c) or (d) [for an individual 65 years of age or older] with
respect to the property after the amount of the tax due on the
property is calculated and the effect of the qualification is to
reduce the amount of the tax due on the property, the assessor for
each taxing unit shall recalculate the amount of the tax due on the
property and correct the tax roll. If the tax bill has been mailed
and the tax on the property has not been paid, the assessor shall
mail a corrected tax bill to the person in whose name the property
is listed on the tax roll or to the person's authorized agent. If
the tax on the property has been paid, the tax collector for the
taxing unit shall refund to the person who paid the tax the amount
by which the payment exceeded the tax due.
SECTION 5. This Act takes effect January 1, 2004, and
applies only to an ad valorem tax year that begins on or after that
date.