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A BILL TO BE ENTITLED
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AN ACT
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relating to a temporary exemption from ad valorem taxation of the |
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residence homestead of the surviving spouse of a firefighter or |
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peace officer killed while performing official duties. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Subchapter B, Chapter 11, Tax Code, is amended by |
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adding Section 11.132 to read as follows: |
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Sec. 11.132. RESIDENCE HOMESTEAD OF SURVIVING SPOUSE OF |
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FIREFIGHTER OR PEACE OFFICER. (a) In this section: |
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(1) "Firefighter" means: |
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(A) an individual who is defined as fire |
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protection personnel under Section 419.021, Government Code; or |
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(B) an individual who is a volunteer firefighter |
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certified by the Texas Commission on Fire Protection or the State |
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Firemen's or Fire Marshals' Association of Texas. |
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(2) "Peace officer" means an individual described by |
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Article 2.12, Code of Criminal Procedure, who is elected, |
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appointed, or employed as a peace officer by this state, a political |
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subdivision of this state, or another entity listed in that |
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article. |
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(3) "Surviving spouse" means the individual who was |
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married to a firefighter or peace officer at the time of the |
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firefighter's or peace officer's death. |
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(b) The surviving spouse of a firefighter or peace officer |
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killed while performing official duties is entitled to an exemption |
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from taxation of the total appraised value of the surviving |
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spouse's residence homestead for a period of five consecutive years |
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regardless of: |
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(1) the date the firefighter or peace officer died; |
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and |
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(2) whether the firefighter or peace officer was |
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living in the residence homestead at the time the firefighter or |
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peace officer died. |
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SECTION 2. Section 11.43(c), Tax Code, is amended to read as |
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follows: |
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(c) An exemption provided by Section 11.13, 11.131, 11.132, |
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11.17, 11.18, 11.182, 11.183, 11.19, 11.20, 11.21, 11.22, 11.23(h), |
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(j), or (j-1), 11.231, 11.254, 11.29, 11.30, or 11.31, once |
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allowed, need not be claimed in subsequent years, and except as |
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otherwise provided by Subsection (e), the exemption applies to the |
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property until it changes ownership or the person's qualification |
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for the exemption changes. However, the chief appraiser may |
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require a person allowed one of the exemptions in a prior year to |
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file a new application to confirm the person's current |
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qualification for the exemption by delivering a written notice that |
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a new application is required, accompanied by an appropriate |
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application form, to the person previously allowed the exemption. |
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SECTION 3. Section 11.431(a), Tax Code, is amended to read |
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as follows: |
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(a) The chief appraiser shall accept and approve or deny an |
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application for a residence homestead exemption, including a |
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disabled veteran residence homestead exemption or a temporary |
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exemption under Section 11.132 for the residence homestead of the |
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surviving spouse of a firefighter or peace officer who is killed |
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while performing official duties, after the deadline for filing it |
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has passed if it is filed not later than one year after the |
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delinquency date for the taxes on the homestead. |
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SECTION 4. Section 403.302(d-1), Government Code, is |
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amended to read as follows: |
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(d-1) For purposes of Subsection (d), a residence homestead |
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that receives an exemption under Section 11.131 or 11.132, Tax |
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Code, in the year that is the subject of the study is not considered |
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to be taxable property. |
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SECTION 5. Subchapter E, Chapter 42, Education Code, is |
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amended by adding Section 42.2511 to read as follows: |
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Sec. 42.2511. ADDITIONAL STATE AID FOR TEMPORARY HOMESTEAD |
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EXEMPTION. (a) Notwithstanding Section 42.2516 or any other |
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provision of this chapter, a school district is entitled to |
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additional state aid to the extent that state aid under this chapter |
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based on the determination of the school district's taxable value |
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of property as provided under Subchapter M, Chapter 403, Government |
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Code, does not fully compensate the district for ad valorem tax |
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revenue lost due to the temporary exemption from ad valorem |
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taxation of the residence homestead of the surviving spouse of a |
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firefighter or peace officer killed while performing official |
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duties under Section 1-b(k), Article VIII, Texas Constitution, as |
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proposed by the joint resolution to amend that section adopted by |
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the 82nd Legislature, Regular Session, 2011. |
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(b) The commissioner, using information provided by the |
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comptroller, shall compute the amount of additional state aid to |
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which a district is entitled under Subsection (a). A determination |
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by the commissioner under this section is final and may not be |
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appealed. |
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(c) Notwithstanding any other provision of this chapter, in |
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computing state aid for the 2012-2013 school year, a school |
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district's taxable value of property under Subchapter M, Chapter |
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403, Government Code, is determined as if the temporary exemption |
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from ad valorem taxation of the residence homestead of the |
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surviving spouse of a firefighter or peace officer killed while |
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performing official duties under Section 1-b(k), Article VIII, |
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Texas Constitution, as proposed by the joint resolution to amend |
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that section adopted by the 82nd Legislature, Regular Session, |
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2011, had been in effect for the 2011 tax year. This subsection |
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expires September 1, 2014. |
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SECTION 6. Section 11.132, Tax Code, as added by this Act, |
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applies only to a tax year beginning on or after January 1, 2012. |
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SECTION 7. 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 temporarily |
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exempt from ad valorem taxation the residence homestead of the |
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surviving spouse of a firefighter or peace officer killed while |
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performing official duties is approved by the voters. If that |
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amendment is not approved by the voters, this Act has no effect. |