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A BILL TO BE ENTITLED
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AN ACT
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relating to an exemption of a portion of the appraised value of the |
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residence homestead of an elderly person from ad valorem taxation |
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by a fresh water supply district. |
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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 the other exemptions provided by this |
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section, an individual who is 65 or older is entitled to an |
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exemption from ad valorem taxation by a fresh water supply district |
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established under Chapter 53, Water Code, of $100,000 of the |
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appraised value of the individual's residence homestead. |
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SECTION 2. Section 11.42(c), Tax Code, is amended to read as |
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follows: |
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(c) An exemption authorized by Section 11.13(c), [or] (d), |
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or (s) is effective as of January 1 of the tax year in which the |
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person qualifies for the exemption and applies to the entire tax |
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year. |
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SECTION 3. Sections 11.43(k), (l), and (m), Tax Code, are |
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amended to read as follows: |
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(k) A person who qualifies for an exemption authorized by |
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Section 11.13(c), [or] (d), or (s) must apply for the exemption no |
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later than the first anniversary of the date the person qualified |
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for the exemption. |
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(l) The form for an application under Section 11.13 must |
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include a space for the applicant to state the applicant's date of |
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birth. Failure to provide the date of birth does not affect the |
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applicant's eligibility for an exemption under that section, other |
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than an exemption under Section 11.13(c), [or] (d), or (s) for an |
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individual 65 years of age or older. |
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(m) Notwithstanding Subsections (a) and (k), a person who |
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receives an exemption under Section 11.13, other than an exemption |
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under Section 11.13(c), [or] (d), or (s) for an individual 65 years |
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of age or older, in a tax year is entitled to receive an exemption |
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under Section 11.13(c), [or] (d), or (s) for an individual 65 years |
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of age or older in the next tax year on the same property without |
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applying for the exemption if the person becomes 65 years of age in |
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that next year as shown by: |
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(1) information in the records of the appraisal |
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district that was provided to the appraisal district by the |
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individual in an application for an exemption under Section 11.13 |
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on the property or in correspondence relating to the property; or |
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(2) the information provided by the Texas Department |
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of Public Safety to the appraisal district under Section 521.049, |
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Transportation Code. |
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SECTION 4. Section 26.112, Tax Code, is amended to read as |
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follows: |
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Sec. 26.112. CALCULATION OF TAXES ON RESIDENCE HOMESTEAD OF |
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ELDERLY OR DISABLED PERSON. (a) Except as provided by Section |
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26.10(b), if at any time during a tax year property is owned by an |
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individual who qualifies for an exemption under Section 11.13(c), |
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[or] (d), or (s), the amount of the tax due on the property for the |
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tax year is calculated as if the person qualified for the exemption |
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on January 1 and continued to qualify for the exemption for the |
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remainder of the tax year. |
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(b) If a person qualifies for an exemption under Section |
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11.13(c), [or] (d), or (s) with respect to the property after the |
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amount of the tax due on the property is calculated and the effect |
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of the 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 5. Section 33.01(d), Tax Code, is amended to read as |
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follows: |
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(d) In lieu of the penalty imposed under Subsection (a), a |
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delinquent tax incurs a penalty of 50 percent of the amount of the |
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tax without regard to the number of months the tax has been |
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delinquent if the tax is delinquent because the property owner |
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received an exemption under: |
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(1) Section 11.13 and the chief appraiser subsequently |
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cancels the exemption because the residence was not the principal |
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residence of the property owner and the property owner received an |
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exemption for two or more additional residence homesteads for the |
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tax year in which the tax was imposed; |
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(2) Section 11.13(c), [or] (d), or (s) for a person who |
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is 65 years of age or older and the chief appraiser subsequently |
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cancels the exemption because the property owner was younger than |
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65 years of age; or |
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(3) Section 11.13(q) and the chief appraiser |
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subsequently cancels the exemption because the property owner was |
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younger than 55 years of age when the property owner's spouse died. |
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SECTION 6. 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 7. 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 a portion of the assessed value of the residence homestead of |
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an elderly person from ad valorem taxation by a fresh water supply |
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district is approved by the voters. If that amendment is not |
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approved by the voters, this Act has no effect. |