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A BILL TO BE ENTITLED
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AN ACT
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relating to the eligibility of the surviving spouse of an elderly or |
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disabled person to receive a limitation of school district, county, |
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municipal, or junior college district ad valorem taxes on the |
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person's residence homestead. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 11.26(i), Tax Code, is amended to read as |
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follows: |
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(i) If an individual who qualifies for the exemption |
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provided by Section 11.13(c) [for an individual 65 years of age or
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older] dies, the surviving spouse of the individual is entitled to |
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the limitation applicable to the residence homestead of the |
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individual if: |
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(1) the surviving spouse is 55 years of age or older |
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when the individual dies; and |
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(2) the residence homestead of the individual: |
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(A) is the residence homestead of the surviving |
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spouse on the date that the individual dies; and |
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(B) remains the residence homestead of the |
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surviving spouse. |
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SECTION 2. Section 11.261(i), Tax Code, is amended to read |
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as follows: |
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(i) If an individual who qualifies for a limitation on |
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county, municipal, or junior college district tax increases under |
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this section dies, the surviving spouse of the individual is |
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entitled to the limitation on taxes imposed by the county, |
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municipality, or junior college district on the residence homestead |
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of the individual if: |
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(1) the surviving spouse [is disabled or] is 55 years |
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of age or older when the individual dies; and |
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(2) the residence homestead of the individual: |
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(A) is the residence homestead of the surviving |
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spouse on the date that the individual dies; and |
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(B) remains the residence homestead of the |
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surviving spouse. |
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SECTION 3. This Act applies only to an ad valorem tax year |
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that begins on or after the effective date of this Act. |
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SECTION 4. (a) Except as provided by Subsection (b) of |
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this section, this Act takes effect January 1, 2012. |
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(b) Section 11.26(i), Tax Code, as amended by this Act, |
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takes effect January 1, 2012, but only if the constitutional |
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amendment proposed by the 82nd Legislature, Regular Session, 2011, |
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allowing the surviving spouse of a disabled person to receive a |
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limitation on school district ad valorem taxes on the person's |
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residence homestead if the spouse is 55 years of age or older at the |
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time of the person's death is approved by the voters. If that |
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constitutional amendment is not approved by the voters, Section |
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11.26(i), Tax Code, as amended by this Act, has no effect. |