78R2026 SMH-F

By:  Hilderbran                                                   H.B. No. 837



A BILL TO BE ENTITLED

AN ACT

relating to ad valorem taxes imposed on a residence homestead in a 
year in which a residence homestead exemption for an elderly person 
terminates.
	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:                        
	SECTION 1.  Section 11.13, Tax Code, is amended by amending 
Subsection (h) and adding Subsection (s) to read as follows:
	(h)  Joint, community, or successive owners may not each 
receive the same exemption provided by or pursuant to this section 
for the same residence homestead in the same year.  An eligible 
disabled person who is 65 or older may not receive both a disabled 
and an elderly residence homestead exemption but may choose either.  
Except as provided by Subsection (s), a [A] person may not receive 
an exemption under this section for more than one residence 
homestead in the same year.
	(s)  A person may receive an exemption authorized by 
Subsection (c) or (d) for an individual 65 years of age or older for 
more than one residence homestead in the same year but may not claim 
an exemption under this section for more than one residence 
homestead at the same time.
	SECTION 2.  Section 26.112(a), Tax Code, is amended to read 
as follows:      
	(a)  If [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.
	SECTION 3.  Section 26.10(b), Tax Code, is repealed.                           
	SECTION 4.  This Act takes effect January 1, 2004, and 
applies only to ad valorem taxes imposed for a tax year that begins 
on or after that date.