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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 an |
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individual who is disabled to receive a limitation on the school |
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district ad valorem taxes on the spouse'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, Tax Code, is amended by amending |
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Subsection (i) and adding Subsection (i-1) to read as 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, or if an individual who qualifies for the exemption |
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provided by Section 11.13(c) for an individual who is disabled dies |
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on or after January 1, 2013, the surviving spouse of the individual |
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is entitled to the limitation applicable to the residence homestead |
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of the 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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(i-1) A limitation under Subsection (i) applicable to the |
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residence homestead of the surviving spouse of an individual who |
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was disabled and who died on or after January 1, 2013, but before |
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January 1, 2020, is calculated as if the surviving spouse was |
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entitled to the limitation when the individual died. |
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SECTION 2. This Act applies only to ad valorem taxes imposed |
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for a tax year beginning on or after the effective date of this Act. |
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SECTION 3. This Act takes effect January 1, 2020, but only |
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if the constitutional amendment proposed by the 86th Legislature, |
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Regular Session, 2019, to allow the surviving spouse of a person who |
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is disabled to receive a limitation on the school district ad |
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valorem taxes on the spouse'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. |