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A BILL TO BE ENTITLED
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AN ACT
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relating to the calculation of ad valorem taxes on the residence |
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homestead of a 100 percent or totally disabled veteran or the |
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surviving spouse of the veteran for the tax year in which the |
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veteran or spouse qualifies or ceases to qualify for an exemption |
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from taxation of the homestead. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 11.42(c), Tax Code, is amended to read as |
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follows: |
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(c) An exemption authorized by Section 11.13(c) or (d) or |
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11.131 is effective as of January 1 of the tax year in which the |
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person qualifies for the exemption and applies to the entire tax |
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year. |
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SECTION 2. Section 26.10(b), Tax Code, is amended to read as |
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follows: |
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(b) If the appraisal roll shows that a residence homestead |
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exemption authorized by Section 11.13(c) or (d) or 11.131 [for an
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individual 65 years of age or older or a residence homestead
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exemption for a disabled individual] applicable to a property on |
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January 1 of a year terminated during the year and if the owner of |
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the property qualifies a different property for one of those |
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residence homestead exemptions during the same year, the tax due |
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against the former residence homestead is calculated by: |
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(1) subtracting: |
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(A) the amount of the taxes that otherwise would |
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be imposed on the former residence homestead for the entire year had |
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the owner [individual] qualified for the residence homestead |
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exemption for the entire year; from |
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(B) the amount of the taxes that otherwise would |
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be imposed on the former residence homestead for the entire year had |
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the owner [individual] not qualified for the residence homestead |
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exemption during the year; |
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(2) multiplying the remainder determined under |
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Subdivision (1) by a fraction, the denominator of which is 365 and |
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the numerator of which is the number of days that elapsed after the |
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date the exemption terminated; and |
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(3) adding the product determined under Subdivision |
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(2) and the amount described by Subdivision (1)(A). |
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SECTION 3. Section 26.112, Tax Code, is amended to read as |
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follows: |
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Sec. 26.112. CALCULATION OF TAXES ON RESIDENCE HOMESTEAD OF |
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CERTAIN PERSONS [ELDERLY OR DISABLED PERSON]. (a) Except as |
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provided by Section 26.10(b), if at any time during a tax year |
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property is owned by an individual who qualifies for an exemption |
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under Section 11.13(c) or (d) or 11.131, the amount of the tax due |
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on the property for the tax year is calculated as if the individual |
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[person] qualified for the exemption on January 1 and continued to |
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qualify for the exemption for the remainder of the tax year. |
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(b) If an individual [a person] qualifies for an exemption |
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under Section 11.13(c) or (d) or 11.131 with respect to the property |
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after the amount of the tax due on the property is calculated and |
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the effect of the qualification is to reduce the amount of the tax |
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due on the property, the assessor for each taxing unit shall |
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recalculate the amount of the tax due on the property and correct |
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the tax roll. If the tax bill has been mailed and the tax on the |
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property has not been paid, the assessor shall mail a corrected tax |
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bill to the person in whose name the property is listed on the tax |
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roll or to the person's authorized agent. If the tax on the |
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property has been paid, the tax collector for the taxing unit shall |
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refund to the person who paid the tax the amount by which the |
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payment exceeded the tax due. |
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SECTION 4. Sections 11.42(e), 26.10(c), and 26.1125, Tax |
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Code, are repealed. |
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SECTION 5. 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 6. This Act takes effect January 1, 2014. |