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A BILL TO BE ENTITLED
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AN ACT
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relating to the transfer of a limitation established by a county, |
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municipality, or junior college district on the amount of ad |
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valorem taxes imposed on the residence homestead of an elderly or |
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disabled person. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Sections 11.261(g) and (h), Tax Code, are |
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amended to read as follows: |
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(g) Except as provided by Subsection (c), if an individual |
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who receives a limitation on county, municipal, or junior college |
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district tax increases provided by this section subsequently |
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qualifies for an exemption under Section 11.13 a different |
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residence homestead in the same county, municipality, or junior |
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college district or in a different county, municipality, or junior |
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college district that has established a limitation on tax increases |
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provided by this section [for an exemption under Section 11.13], |
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the county, if the individual received the limitation applicable to |
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the former homestead from a county, the municipality, if the |
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individual received the limitation applicable to the former |
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homestead from a municipality, or the junior college district, if |
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the individual received the limitation applicable to the former |
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homestead from a junior college district, may not impose ad valorem |
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taxes on the subsequently qualified homestead in a year in an amount |
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that exceeds the amount of taxes the county, municipality, or |
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junior college district would have imposed on the subsequently |
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qualified homestead in the first year in which the individual |
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receives that exemption for the subsequently qualified homestead |
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had the limitation on tax increases provided by this section not |
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been in effect, multiplied by a fraction the numerator of which is |
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the total amount of taxes the county, municipality, or junior |
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college district, as applicable, imposed on the former homestead in |
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the last year in which the individual received that exemption for |
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the former homestead and the denominator of which is the total |
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amount of taxes the county, municipality, or junior college |
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district, as applicable, would have imposed on the former homestead |
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in the last year in which the individual received that exemption for |
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the former homestead had the limitation on tax increases provided |
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by this section not been in effect. |
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(h) An individual who receives a limitation on county, |
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municipal, or junior college district tax increases under this |
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section and who subsequently qualifies for an exemption under |
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Section 11.13 a different residence homestead in the same county, |
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municipality, or junior college district or in a different county, |
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municipality, or junior college district that has established a |
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limitation on tax increases provided by this section [for an
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exemption under Section 11.13], or an agent of the individual, is |
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entitled to receive from the chief appraiser of the appraisal |
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district in which the former homestead was located a written |
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certificate providing the information necessary to determine |
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whether the individual may qualify for a limitation on the |
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subsequently qualified homestead under Subsection (g) and to |
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calculate the amount of taxes the county, municipality, or junior |
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college district may impose on the subsequently qualified |
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homestead. |
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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 January 1, 2020. |
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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, authorizing the legislature to provide for |
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the transfer of a limitation established by a county, city or town, |
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or junior college district on the amount of ad valorem taxes imposed |
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on the residence homestead of an elderly or disabled person is |
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approved by the voters. If that amendment is not approved by the |
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voters, this Act has no effect. |