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A BILL TO BE ENTITLED
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AN ACT
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relating to an exemption from ad valorem taxation of a portion of |
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the appraised value of the residence homesteads of certain |
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volunteer firefighters and emergency medical services volunteers. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 11.13(i), Tax Code, is amended to read as |
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follows: |
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(i) The assessor and collector for a taxing unit may |
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disregard the exemptions authorized by Subsection (b), (c), (d), |
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[or] (n), or (s) [of this section] and assess and collect a tax |
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pledged for payment of debt without deducting the amount of the |
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exemption if: |
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(1) prior to adoption of the exemption, the unit |
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pledged the taxes for the payment of a debt; and |
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(2) granting the exemption would impair the obligation |
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of the contract creating the debt. |
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SECTION 2. Section 11.13(m), Tax Code, is amended by adding |
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Subdivisions (1-a) and (3) to read as follows: |
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(1-a) "Emergency medical services volunteer" has the |
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meaning assigned by Section 773.003, Health and Safety Code. |
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(3) "Volunteer firefighter" means an individual who is |
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a member of an organized volunteer firefighting unit that: |
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(A) renders firefighting services without |
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remuneration; and |
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(B) conducts a minimum of two drills each month, |
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each not less than two hours long. |
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SECTION 3. Section 11.13, Tax Code, is amended by adding |
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Subsection (s) to read as follows: |
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(s) In addition to any other exemptions provided by this |
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section, an individual is entitled to an exemption from taxation by |
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a taxing unit of $5,000 of the appraised value of the individual's |
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residence homestead if the individual: |
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(1) is a volunteer firefighter or emergency medical |
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services volunteer; and |
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(2) has served in that capacity in this state for the |
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preceding 365 days. |
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SECTION 4. Section 403.302(d), Government Code, is amended |
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to read as follows: |
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(d) For the purposes of this section, "taxable value" means |
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the market value of all taxable property less: |
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(1) the total dollar amount of any residence homestead |
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exemptions lawfully granted under Section 11.13(b), [or] (c), or |
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(s), Tax Code, in the year that is the subject of the study for each |
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school district; |
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(2) one-half of the total dollar amount of any |
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residence homestead exemptions granted under Section 11.13(n), Tax |
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Code, in the year that is the subject of the study for each school |
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district; |
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(3) the total dollar amount of any exemptions granted |
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before May 31, 1993, within a reinvestment zone under agreements |
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authorized by Chapter 312, Tax Code; |
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(4) subject to Subsection (e), the total dollar amount |
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of any captured appraised value of property that: |
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(A) is within a reinvestment zone created on or |
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before May 31, 1999, or is proposed to be included within the |
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boundaries of a reinvestment zone as the boundaries of the zone and |
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the proposed portion of tax increment paid into the tax increment |
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fund by a school district are described in a written notification |
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provided by the municipality or the board of directors of the zone |
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to the governing bodies of the other taxing units in the manner |
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provided by Section 311.003(e), Tax Code, before May 31, 1999, and |
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within the boundaries of the zone as those boundaries existed on |
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September 1, 1999, including subsequent improvements to the |
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property regardless of when made; |
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(B) generates taxes paid into a tax increment |
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fund created under Chapter 311, Tax Code, under a reinvestment zone |
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financing plan approved under Section 311.011(d), Tax Code, on or |
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before September 1, 1999; and |
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(C) is eligible for tax increment financing under |
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Chapter 311, Tax Code; |
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(5) for a school district for which a deduction from |
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taxable value is made under Subdivision (4), an amount equal to the |
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taxable value required to generate revenue when taxed at the school |
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district's current tax rate in an amount that, when added to the |
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taxes of the district paid into a tax increment fund as described by |
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Subdivision (4)(B), is equal to the total amount of taxes the |
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district would have paid into the tax increment fund if the district |
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levied taxes at the rate the district levied in 2005; |
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(6) the total dollar amount of any captured appraised |
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value of property that: |
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(A) is within a reinvestment zone: |
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(i) created on or before December 31, 2008, |
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by a municipality with a population of less than 18,000; and |
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(ii) the project plan for which includes |
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the alteration, remodeling, repair, or reconstruction of a |
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structure that is included on the National Register of Historic |
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Places and requires that a portion of the tax increment of the zone |
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be used for the improvement or construction of related facilities |
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or for affordable housing; |
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(B) generates school district taxes that are paid |
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into a tax increment fund created under Chapter 311, Tax Code; and |
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(C) is eligible for tax increment financing under |
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Chapter 311, Tax Code; |
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(7) the total dollar amount of any exemptions granted |
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under Section 11.251 or 11.253, Tax Code; |
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(8) the difference between the comptroller's estimate |
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of the market value and the productivity value of land that |
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qualifies for appraisal on the basis of its productive capacity, |
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except that the productivity value estimated by the comptroller may |
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not exceed the fair market value of the land; |
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(9) the portion of the appraised value of residence |
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homesteads of individuals who receive a tax limitation under |
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Section 11.26, Tax Code, on which school district taxes are not |
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imposed in the year that is the subject of the study, calculated as |
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if the residence homesteads were appraised at the full value |
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required by law; |
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(10) a portion of the market value of property not |
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otherwise fully taxable by the district at market value because of: |
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(A) action required by statute or the |
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constitution of this state that, if the tax rate adopted by the |
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district is applied to it, produces an amount equal to the |
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difference between the tax that the district would have imposed on |
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the property if the property were fully taxable at market value and |
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the tax that the district is actually authorized to impose on the |
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property, if this subsection does not otherwise require that |
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portion to be deducted; or |
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(B) action taken by the district under Subchapter |
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B or C, Chapter 313, Tax Code; |
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(11) the market value of all tangible personal |
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property, other than manufactured homes, owned by a family or |
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individual and not held or used for the production of income; |
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(12) the appraised value of property the collection of |
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delinquent taxes on which is deferred under Section 33.06, Tax |
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Code; |
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(13) the portion of the appraised value of property |
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the collection of delinquent taxes on which is deferred under |
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Section 33.065, Tax Code; and |
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(14) the amount by which the market value of a |
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residence homestead to which Section 23.23, Tax Code, applies |
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exceeds the appraised value of that property as calculated under |
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that section. |
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SECTION 5. This Act applies only to ad valorem taxes imposed |
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for a tax year beginning on or after the effective date of this Act. |
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SECTION 6. This Act takes effect January 1, 2010, but only |
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if the constitutional amendment authorizing the legislature to |
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exempt from ad valorem taxation a portion of the assessed value of |
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the residence homesteads of volunteer firefighters and emergency |
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medical services volunteers is approved by the voters. If that |
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amendment is not approved by the voters, this Act has no effect. |