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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 a person who |
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is disabled to receive a limitation of school district ad valorem |
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taxes on the 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. 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 3. This Act takes effect January 1, 2014, but only |
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if the constitutional amendment proposed by the 83rd Legislature, |
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Regular Session, 2013, allowing the surviving spouse of a person |
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who is disabled to receive a limitation on school district ad |
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valorem taxes on the person's residence homestead if the spouse is |
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55 years of age or older at the time of the person's death is |
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approved by the voters. If that constitutional amendment is not |
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approved by the voters, this Act has no effect. |