| |
| |
|
|
A BILL TO BE ENTITLED
|
|
|
AN ACT
|
|
|
relating to the exemption from ad valorem taxation for disabled |
|
|
veterans and the surviving spouses and minor children of disabled |
|
|
veterans and members of the armed forces who die on active duty. |
|
|
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
|
|
SECTION 1. Section 11.42(c), Tax Code, is amended to read as |
|
|
follows: |
|
|
(c) An exemption authorized by Section 11.13(c) or (d) or |
|
|
11.22 is effective as of January 1 of the tax year in which the |
|
|
person qualifies for the exemption and applies to the entire tax |
|
|
year. |
|
|
SECTION 2. Section 11.43(k), Tax Code, is amended to read as |
|
|
follows: |
|
|
(k) A person who qualifies for an exemption authorized by |
|
|
Section 11.13(c) or (d) or 11.22 must apply for the exemption no |
|
|
later than the first anniversary of the date the person qualified |
|
|
for the exemption. |
|
|
SECTION 3. Chapter 26, Tax Code, is amended by adding |
|
|
Section 26.1127 to read as follows: |
|
|
Sec. 26.1127. CALCULATION OF TAXES ON PROPERTY OF DISABLED |
|
|
VETERAN OR SURVIVING SPOUSE OF DISABLED VETERAN. (a) If at any |
|
|
time during a tax year property is owned by an individual who |
|
|
qualifies for an exemption under Section 11.22, the amount of the |
|
|
tax due on the property for the tax year is calculated as if the |
|
|
individual qualified for the exemption on January 1 and continued |
|
|
to qualify for the exemption for the remainder of the tax year. |
|
|
(b) If an individual qualifies for an exemption under |
|
|
Section 11.22 with respect to the property after the amount of the |
|
|
tax due on the property is calculated and the effect of the |
|
|
qualification 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 individual |
|
|
in whose name the property is listed on the tax roll or to the |
|
|
individual's authorized agent. If the tax on the property has been |
|
|
paid, the tax collector for the taxing unit shall refund to the |
|
|
individual who paid the tax the amount by which the payment exceeded |
|
|
the tax due. |
|
|
SECTION 4. Section 31.031(a), Tax Code, is amended to read |
|
|
as follows: |
|
|
(a) This section applies only to: |
|
|
(1) an individual who is: |
|
|
(A) disabled or at least 65 years of age; and |
|
|
(B) qualified for an exemption under Section |
|
|
11.13(c); or |
|
|
(2) an individual who is: |
|
|
(A) a disabled veteran or the unmarried surviving |
|
|
spouse of a disabled veteran; and |
|
|
(B) qualified for an exemption under Section |
|
|
11.22. |
|
|
SECTION 5. This Act applies only to an ad valorem tax year |
|
|
that begins on or after the effective date of this Act. |
|
|
SECTION 6. This Act takes effect January 1, 2014. |