81R3888 JD-F
 
  By: Van de Putte S.B. No. 1852
 
 
 
A BILL TO BE ENTITLED
 
AN ACT
  relating to the ad valorem taxation of the residence homestead of a
  disabled veteran or the surviving spouse of a disabled veteran.
         BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
         SECTION 1.  Section 11.22, Tax Code, is amended by adding
  Subsections (i) and (j) to read as follows:
         (i)  A disabled veteran or surviving spouse who has
  previously qualified a parcel of real property for a residence
  homestead exemption provided by Section 11.13 and for an exemption
  provided by this section may transfer the exemption provided by
  this section to a different parcel of real property if the person:
               (1)  qualifies that parcel as the person's residence
  homestead;
               (2)  applies to the chief appraiser of the appraisal
  district in which the new residence homestead is located for an
  exemption applicable to the new residence homestead under Section
  11.13 and for an exemption applicable to the new residence
  homestead provided by this section; and
               (3)  requests that the exemption provided by this
  section applicable to the former residence homestead be transferred
  to the new residence homestead.
         (j)  An exemption provided by this section that is
  transferred under Subsection (i) applies to the new residence
  homestead as of the date the new residence homestead qualifies for
  the exemption under Section 11.13, and the exemption provided by
  this section applicable to the former residence homestead
  terminates on that date. If the former residence homestead was
  located in another appraisal district, the chief appraiser of the
  appraisal district in which the new residence homestead is located
  shall notify the chief appraiser of the appraisal district in which
  the former residence homestead was located that the disabled
  veteran or surviving spouse has qualified a new residence homestead
  for an exemption under this section and the date on which the new
  residence homestead was qualified, and the chief appraiser of the
  other appraisal district shall cancel the exemption provided by
  this section applicable to the former residence homestead as of the
  date that the disabled veteran or surviving spouse qualified the
  new residence homestead for an exemption under this section.
         SECTION 2.  Section 11.42, Tax Code, is amended by amending
  Subsection (a) and adding Subsection (c-1) to read as follows:
         (a)  Except as provided by Subsections (b), [and] (c), and
  (c-1) 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.
         (c-1)  An exemption provided by Section 11.22 that is
  transferred to a parcel of real property under Sections 11.22(i)
  and (j) is effective as of January 1 of the tax year in which the
  property owner qualifies the property for an exemption under
  Section 11.13 and applies to the entire tax year.
         SECTION 3.  Chapter 26, Tax Code, is amended by adding
  Sections 26.114 and 26.115 to read as follows:
         Sec. 26.114.  PRORATING TAXES: TERMINATION OF RESIDENCE
  HOMESTEAD AND DISABLED VETERAN EXEMPTIONS. (a)  In this section,
  "disabled veteran" and "surviving spouse" have the meanings
  assigned by Section 11.22.
         (b)  This section applies only in connection with the former
  residence homestead of a disabled veteran or surviving spouse who,
  under Sections 11.22(i) and (j), has transferred an exemption
  provided by Section 11.22 applicable to the person's former
  residence homestead to a different residence homestead.
         (c)  If the appraisal roll shows that the exemption provided
  by Section 11.22 applicable to the former residence homestead on
  January 1 of a year terminated during the year and if the disabled
  veteran or surviving spouse transfers that exemption to a different
  property 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 exemption under Section 11.22 for which the property qualified
  been applicable to the former residence homestead 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 property not qualified for that 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 under Section 11.22 for which the property
  qualified terminated; and
               (3)  adding the product determined under Subdivision
  (2) and the amount described by Subdivision (1)(A).
         (d)  Section 26.10 does not apply to a property for which the
  tax due is calculated under this section.
         Sec. 26.115.  CALCULATION OF TAXES ON RESIDENCE HOMESTEAD OF
  DISABLED VETERAN OR SURVIVING SPOUSE. (a)  In this section,
  "disabled veteran" and "surviving spouse" have the meanings
  assigned by Section 11.22.
         (b)  If at any time during a tax year a disabled veteran or
  surviving spouse under Sections 11.22(i) and (j) transfers an
  exemption provided by Section 11.22 to a different residence
  homestead, the amount of the tax due on that property for the tax
  year is calculated as if the person qualified for that exemption on
  January 1 and continued to qualify for that exemption for the
  remainder of the tax year.
         (c)  If a disabled veteran or surviving spouse under Sections
  11.22(i) and (j) transfers an exemption provided by Section 11.22
  after the amount of the tax due on the property is calculated and
  the effect of the transfer 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.
         (d)  Section 26.112 does not apply to a property for which
  the tax due is calculated under this section.
         SECTION 4.  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 5.  This Act takes effect January 1, 2010.