BILL ANALYSIS

Senate Research Center	H.B. 2441
86R10770 JES-D	By: Wray; Guillen (Paxton)
	Property Tax
	5/9/2019
	Engrossed

AUTHOR'S / SPONSOR'S STATEMENT OF INTENT

Relating to the entitlement of a person who is disabled and elderly to receive a disabled residence homestead exemption from ad valorem taxation from one taxing unit and an elderly exemption from another taxing unit.

H.B. 2441 amends current law relating to the entitlement of a person who is disabled and elderly to receive a disabled residence homestead exemption from ad valorem taxation from one taxing unit and an elderly exemption from another taxing unit.

RULEMAKING AUTHORITY

This bill does not expressly grant any additional rulemaking authority to a state officer, institution, or agency.

SECTION BY SECTION ANALYSIS

SECTION 1. Amends Section 11.13(h), Tax Code, as follows:

(h) Prohibits an eligible disabled person who is 65 or older from receiving both a disabled and an elderly residence homestead exemption from the same taxing unit in the same year but authorizes the person to choose either if a taxing unit has adopted both, rather than prohibiting an eligible disabled person who is 65 or older from receiving both a disabled and an elderly residence homestead exemption but authorizing the person to choose either. Authorizes an eligible disabled person who is 65 or older to receive both a disabled and an elderly residence homestead exemption in the same year if the person receives the exemptions with respect to taxes levied by different taxing units.

SECTION 2. Effective date: January 1, 2020. �