By: Birdwell, et al. S.B. No. 2101
 
  (Wray)
 
   
 
 
A BILL TO BE ENTITLED
 
AN ACT
  relating to the eligibility of the surviving spouse of an
  individual who is disabled to receive a limitation on the school
  district ad valorem taxes on the spouse's residence homestead.
         BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
         SECTION 1.  Section 11.26, Tax Code, is amended by amending
  Subsection (i) and adding Subsection (i-1) to read as follows:
         (i)  If an individual who qualifies for the exemption
  provided by Section 11.13(c) for an individual 65 years of age or
  older dies, or if an individual who qualifies for the exemption
  provided by Section 11.13(c) for an individual who is disabled dies
  on or after January 1, 2013, the surviving spouse of the individual
  is entitled to the limitation applicable to the residence homestead
  of the individual if:
               (1)  the surviving spouse is 55 years of age or older
  when the individual dies; and
               (2)  the residence homestead of the individual:
                     (A)  is the residence homestead of the surviving
  spouse on the date that the individual dies; and
                     (B)  remains the residence homestead of the
  surviving spouse.
         (i-1)  A limitation under Subsection (i) applicable to the
  residence homestead of the surviving spouse of an individual who
  was disabled and who died on or after January 1, 2013, but before
  January 1, 2020, is calculated as if the surviving spouse was
  entitled to the limitation when the individual died.
         SECTION 2.  This Act applies only to ad valorem taxes imposed
  for a tax year beginning on or after the effective date of this Act.
         SECTION 3.  This Act takes effect January 1, 2020, but only
  if the constitutional amendment proposed by the 86th Legislature,
  Regular Session, 2019, to allow the surviving spouse of a person who
  is disabled to receive a limitation on the school district ad
  valorem taxes on the spouse's residence homestead if the spouse is
  55 years of age or older at the time of the person's death is
  approved by the voters.  If that constitutional amendment is not
  approved by the voters, this Act has no effect.