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A BILL TO BE ENTITLED
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AN ACT
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relating to the meaning of "disabled" for purposes of eligibility |
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for an exemption from ad valorem taxation of or a limitation of ad |
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valorem taxes on the residence homestead of a disabled person. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 11.13(m)(1), Tax Code, is amended to |
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read as follows: |
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(1) "Disabled" means: |
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(A) under a disability for purposes of payment of |
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disability insurance benefits under Federal Old-Age, Survivors, |
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and Disability Insurance; or |
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(B) diagnosed by a physician with cancer, |
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diabetes, multiple sclerosis, or epilepsy. |
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SECTION 2. 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 3. This Act takes effect January 1, 2012, but only |
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if the constitutional amendment proposed by the 82nd Legislature, |
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Regular Session, 2011, authorizing the legislature to define |
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"disabled" for purposes of eligibility for an exemption from ad |
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valorem taxation of or a limitation of ad valorem taxes on the |
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residence homestead of a disabled person is approved by the voters. |
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If that amendment is not approved by the voters, this Act has no |
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effect. |