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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 the total |
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appraised value of the residence homestead of a member of a reserve |
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component of the United States armed forces who is serving on active |
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duty during a war or national emergency. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. 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 the total appraised value of the individual's |
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residence homestead if: |
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(1) the individual: |
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(A) is a member of a reserve component of the |
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United States armed forces, including the National Guard; |
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(B) is deployed or stationed on active duty |
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during a war or national emergency declared in accordance with |
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federal law for any part of the tax year at a location that is at |
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least 60 miles from the individual's residence homestead; and |
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(C) has been continuously deployed or stationed |
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on active duty during a war or national emergency declared in |
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accordance with federal law for at least the preceding six months, |
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disregarding temporary periods of leave or other absence, at one or |
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more locations each of which is at least 60 miles from the |
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individual's residence homestead; and |
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(2) the exemption is adopted either: |
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(A) by the governing body of the taxing unit; or |
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(B) by a favorable vote of a majority of the |
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qualified voters of the taxing unit at an election called by the |
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governing body of a taxing unit, and the governing body shall call |
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the election on the petition of at least 20 percent of the number of |
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qualified voters who voted in the preceding election of the taxing |
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unit. |
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SECTION 2. Section 11.42, Tax Code, is amended by adding |
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Subsection (e) to read as follows: |
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(e) A person who qualifies for an exemption under Section |
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11.13(s) after January 1 of a tax year may receive the exemption for |
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the applicable portion of that tax year immediately on |
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qualification for the exemption. |
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SECTION 3. Section 11.43, Tax Code, is amended by adding |
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Subsection (c-1) to read as follows: |
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(c-1) To receive an exemption authorized by Section |
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11.13(s), a person must submit an application for the exemption |
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even if the person already receives another exemption under Section |
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11.13. The application required by this subsection must include an |
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affidavit and a copy of official documents evidencing the person's |
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active duty status. The chief appraiser may require a person |
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allowed an exemption authorized under Section 11.13(s) in a prior |
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year to file a new affidavit to confirm the person's current |
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qualification for the exemption by delivering not later than April |
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1 a written notice that the affidavit is required, accompanied by an |
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affidavit form, to the person. An affidavit required by this |
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subsection must be in substantially the following form: |
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"I, __________, do hereby solemnly swear or affirm that I am a |
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member of a reserve component of the United States armed forces, |
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including the National Guard, serving on active duty during a war or |
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national emergency declared in accordance with federal law, with |
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the period of duty beginning on _______. |
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Subscribed to and sworn before me this _______ day of |
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_______, _______. |
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SEAL _______________________ |
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Notary Public in and for |
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________ County, Texas" |
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SECTION 4. Section 26.10, Tax Code, is amended by adding |
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Subsection (c) to read as follows: |
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(c) If the appraisal roll shows that a residence homestead |
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exemption under Section 11.13(s) applicable to a property on |
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January 1 of a year terminated during the year, the tax due against |
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the residence homestead is calculated by: |
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(1) subtracting: |
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(A) the amount of the taxes that otherwise would |
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be imposed on the residence homestead for the entire year had the |
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individual qualified for the exemption under Section 11.13(s) for |
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the entire year; from |
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(B) the amount of the taxes that otherwise would |
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be imposed on the residence homestead for the entire year had the |
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individual not qualified for the exemption under Section 11.13(s) |
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during the year; |
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(2) multiplying the remainder determined under |
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Subdivision (1) by a fraction, the denominator of which is 365 and |
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the numerator of which is the number of days of that year remaining |
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after the date the exemption terminated; and |
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(3) adding the product determined under Subdivision |
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(2) and the amount described by Subdivision (1)(A). |
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SECTION 5. Chapter 26, Tax Code, is amended by adding |
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Section 26.1125 to read as follows: |
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Sec. 26.1125. CALCULATION OF TAXES ON RESIDENCE HOMESTEAD |
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OF MILITARY RESERVIST. (a) If a person qualifies for an exemption |
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under Section 11.13(s) after the beginning of a tax year, the amount |
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of the taxes on the residence homestead of the person for the tax |
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year is calculated by: |
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(1) subtracting: |
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(A) the amount of the taxes that otherwise would |
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be imposed on the residence homestead for the entire year had the |
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person qualified for the exemption under Section 11.13(s) on |
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January 1; from |
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(B) the amount of the taxes that otherwise would |
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be imposed on the residence homestead for the entire year had the |
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person not qualified for the exemption under Section 11.13(s); |
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(2) multiplying the remainder determined under |
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Subdivision (1) by a fraction, the denominator of which is 365 and |
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the numerator of which is the number of days of that year that |
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elapsed prior to the date that the person qualified for the |
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exemption under Section 11.13(s); and |
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(3) adding the product determined under Subdivision |
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(2) and the amount described by Subdivision (1)(A). |
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(b) If a person qualifies for an exemption under Section |
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11.13(s) with respect to the property after the amount of the tax |
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due on the property is calculated and the effect of the |
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qualification is to reduce the amount of the tax due on the |
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property, the assessor for each taxing unit shall recalculate the |
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amount of the tax due on the property and correct the tax roll. If |
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the tax bill has been mailed and the tax on the property has not been |
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paid, the assessor shall mail a corrected tax bill to the person in |
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whose name the property is listed on the tax roll or to the person's |
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authorized agent. If the tax on the property has been paid, the tax |
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collector for the taxing unit shall refund to the person who paid |
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the tax the amount by which the payment exceeded the tax due. |
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SECTION 6. 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 7. This Act takes effect on the date on which the |
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constitutional amendment authorizing a political subdivision to |
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exempt from ad valorem taxation the total assessed value of the |
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residence homestead of a member of a reserve component of the United |
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States armed forces who is serving on active duty during a war or |
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national emergency is approved by the voters. If that amendment is |
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not approved by the voters, this Act has no effect. |