| |
| |
|
|
A BILL TO BE ENTITLED
|
|
|
AN ACT
|
|
|
relating to a local option exemption from ad valorem taxation of a |
|
|
percentage of the appraised value of the residence homesteads of |
|
|
certain volunteer first responders. |
|
|
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
|
|
SECTION 1. Section 11.13(i), Tax Code, is amended to read as |
|
|
follows: |
|
|
(i) The assessor and collector for a taxing unit may |
|
|
disregard the exemptions authorized by Subsection (b), (c), (d), |
|
|
[or] (n), or (t) [of this section] and assess and collect a tax |
|
|
pledged for payment of debt without deducting the amount of the |
|
|
exemption if: |
|
|
(1) prior to adoption of the exemption, the unit |
|
|
pledged the taxes for the payment of a debt; and |
|
|
(2) granting the exemption would impair the obligation |
|
|
of the contract creating the debt. |
|
|
SECTION 2. Section 11.13(m), Tax Code, is amended by adding |
|
|
Subdivisions (1-a), (1-b), and (3) to read as follows: |
|
|
(1-a) "Emergency medical services volunteer" has the |
|
|
meaning assigned by Section 773.003, Health and Safety Code. |
|
|
(1-b) "Qualifying volunteer first responder" means an |
|
|
individual who: |
|
|
(A) is an emergency medical services volunteer or |
|
|
volunteer firefighter; |
|
|
(B) has served in that capacity for the preceding |
|
|
365 days; and |
|
|
(C) during the preceding tax year: |
|
|
(i) attended at least 24 hours of training |
|
|
conducted by the emergency services or firefighting organization to |
|
|
which the volunteer first responder belongs; and |
|
|
(ii) participated in at least 25 percent of |
|
|
the emergency calls received by the organization. |
|
|
(3) "Volunteer firefighter" means an individual who |
|
|
provides volunteer firefighting or other emergency services to an |
|
|
organized fire department without remuneration, except |
|
|
reimbursement for expenses. |
|
|
SECTION 3. Section 11.13, Tax Code, is amended by adding |
|
|
Subsections (t) and (u) to read as follows: |
|
|
(t) In addition to any other exemptions provided by this |
|
|
section, a qualifying volunteer first responder is entitled to an |
|
|
exemption from ad valorem taxation by a taxing unit of a percentage, |
|
|
not to exceed five percent, of the appraised value of the volunteer |
|
|
first responder's residence homestead if the exemption is adopted |
|
|
by the governing body of the taxing unit. |
|
|
(u) Once authorized, an exemption adopted as provided by |
|
|
Subsection (t) may be repealed by the governing body of the taxing |
|
|
unit. |
|
|
SECTION 4. Section 26.10(b), Tax Code, is amended to read as |
|
|
follows: |
|
|
(b) If the appraisal roll shows that a residence homestead |
|
|
exemption under Section 11.13(c), [or] (d), or (t), 11.132, 11.133, |
|
|
or 11.134 applicable to a property on January 1 of a year terminated |
|
|
during the year and if the owner of the property qualifies a |
|
|
different property for one of those residence homestead exemptions |
|
|
during the same year, the tax due against the former residence |
|
|
homestead is calculated by: |
|
|
(1) subtracting: |
|
|
(A) the amount of the taxes that otherwise would |
|
|
be imposed on the former residence homestead for the entire year had |
|
|
the owner qualified for the residence homestead exemption for the |
|
|
entire year; from |
|
|
(B) the amount of the taxes that otherwise would |
|
|
be imposed on the former residence homestead for the entire year had |
|
|
the owner not qualified for the residence homestead exemption |
|
|
during the year; |
|
|
(2) multiplying the remainder determined under |
|
|
Subdivision (1) by a fraction, the denominator of which is 365 and |
|
|
the numerator of which is the number of days that elapsed after the |
|
|
date the exemption terminated; and |
|
|
(3) adding the product determined under Subdivision |
|
|
(2) and the amount described by Subdivision (1)(A). |
|
|
SECTION 5. This Act applies only to ad valorem taxes imposed |
|
|
for a tax year that begins on or after the effective date of this |
|
|
Act. |
|
|
SECTION 6. This Act takes effect January 1, 2022, but only |
|
|
if the constitutional amendment proposed by the 87th Legislature, |
|
|
Regular Session, 2021, to authorize a local option exemption from |
|
|
ad valorem taxation of a percentage of the appraised value of the |
|
|
residence homesteads of certain volunteer first responders is |
|
|
approved by the voters. If that amendment is not approved by the |
|
|
voters, this Act has no effect. |