80R9988 JD-D
 
  By: Talton H.B. No. 2942
 
 
 
   
 
 
A BILL TO BE ENTITLED
AN ACT
relating to the qualification date for a residence homestead
exemption from ad valorem taxation.
       BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
       SECTION 1.  Section 11.42, Tax Code, is amended by amending
Subsection (a) and adding Subsection (e) to read as follows:
       (a)  Except as otherwise provided by this section
[Subsections (b) and (c)] and by Sections 11.421, 11.422, 11.434,
11.435, and 11.436, eligibility for and amount of an exemption
authorized by this chapter for any tax year are determined by a
claimant's qualifications on January 1. A person who does not
qualify for an exemption on January 1 of any year may not receive
the exemption that year.
       (e)  A person who acquires property after January 1 of a tax
year is entitled to receive an exemption authorized by Section
11.13, other than an exemption authorized by Section 11.13(c) or
(d) for an individual 65 years of age or older, for that entire tax
year if the person qualifies the property for that exemption during
that tax year.
       SECTION 2.  Section 11.43(d), Tax Code, is amended to read as
follows:
       (d)  To receive an exemption the eligibility for which is
determined by the claimant's qualifications on January 1 of the tax
year, a person required to claim an exemption must file a completed
exemption application form before May 1 and must furnish the
information required by the form. A person who after January 1 of a
tax year acquires property that qualifies for an exemption covered
by Section 11.42(d) must apply for the exemption for the applicable
portion of that tax year before the first anniversary of the date
the person acquires the property. A person who after January 1 of a
tax year acquires property that qualifies for an exemption covered
by Section 11.42(e) must apply for the exemption for that tax year
before the first anniversary of the date the person acquires the
property. For good cause shown the chief appraiser may extend the
deadline for filing an exemption application by written order for a
single period not to exceed 60 days.
       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 a [one of those]
residence homestead exemption [exemptions] 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 with
respect to the property [11.13(c) or (d)], 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 [11.13(c) or (d)] 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 applies only to ad valorem taxes imposed
for a tax year that begins on or after the effective date of this
Act.
       SECTION 6.  This Act takes effect September 1, 2007.