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AN ACT
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relating to the entitlement of a person who is disabled and elderly |
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to receive a disabled residence homestead exemption from ad valorem |
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taxation from one taxing unit and an elderly exemption from another |
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taxing unit. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 11.13(h), Tax Code, is amended to read as |
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follows: |
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(h) Joint, community, or successive owners may not each |
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receive the same exemption provided by or pursuant to this section |
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for the same residence homestead in the same year. An eligible |
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disabled person who is 65 or older may not receive both a disabled |
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and an elderly residence homestead exemption from the same taxing |
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unit in the same year but may choose either if a taxing unit has |
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adopted both. An eligible disabled person who is 65 or older may |
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receive both a disabled and an elderly residence homestead |
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exemption in the same year if the person receives the exemptions |
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with respect to taxes levied by different taxing units. A person may |
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not receive an exemption under this section for more than one |
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residence homestead in the same year. |
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SECTION 2. This Act takes effect January 1, 2020. |
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______________________________ |
______________________________ |
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President of the Senate |
Speaker of the House |
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I certify that H.B. No. 2441 was passed by the House on May 3, |
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2019, by the following vote: Yeas 140, Nays 0, 2 present, not |
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voting. |
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______________________________ |
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Chief Clerk of the House |
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I certify that H.B. No. 2441 was passed by the Senate on May |
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19, 2019, by the following vote: Yeas 31, Nays 0. |
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______________________________ |
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Secretary of the Senate |
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APPROVED: _____________________ |
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Date |
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_____________________ |
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Governor |