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A BILL TO BE ENTITLED
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AN ACT
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relating to the determination and reporting of the number of |
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residence homesteads of elderly or disabled persons that are |
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subject to the limitation on the total amount of ad valorem taxes |
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that may be imposed on the properties by school districts, or who |
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utilize the property tax deferral program in section 33.06, Tax |
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Code. |
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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 adding |
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Subsections (e-1) and (e-2) to read as follows: |
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(e-1) For each school district in an appraisal district, the |
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chief appraiser shall: |
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(1) determine the number of residence homesteads |
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subject to the limitation on tax increases required by this section |
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for the current tax year; and |
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(2) not later than September 1 of that tax year, report |
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the number to the comptroller in the form prescribed by the |
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comptroller. |
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(e-2) Not later than November 1 of each tax year, the |
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comptroller shall report to the lieutenant governor, the speaker of |
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the house of representatives, and each member of the legislature |
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the total number of residence homesteads in the state, as reported |
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to the comptroller under Subsection (e-1), subject to the |
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limitation on tax increases required by this section for that tax |
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year. The report must include the number of those residence |
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homesteads in each school district or a reference to where the |
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information for each school district may be accessed. |
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SECTION 2. Section 33.06, Tax Code, is amended by adding |
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Subsections (i) and (j) to read as follows: |
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(i) For each school district in an appraisal district, the |
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chief appraiser shall: |
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(1) determine the number of residence homesteads for |
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which a filing has been made with the chief appraiser under this |
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section to defer collection of a tax, abate a suit to collect a |
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delinquent tax or abate a sale to foreclose a tax lien for the |
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current tax year; and |
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(2) not later than September 1 of that tax year, report |
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the number to the comptroller in the form prescribed by the |
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comptroller. |
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(j) Not later than November 1 of each tax year, the |
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comptroller shall report to the lieutenant governor, the speaker of |
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the house of representatives, and each member of the legislature |
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the total number of residence homesteads in the state, as reported |
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to the comptroller under Subsection (i), for which there are |
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filings under this section to defer collection of a tax, abate a |
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suit to collect a delinquent tax or abate a sale to foreclose a tax |
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lien. The report must include the number of those residence |
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homesteads in each school district or a reference to where the |
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information for each school district may be accessed. |
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SECTION 3. This Act applies only to a tax year beginning on |
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or after the effective date of this Act. |
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SECTION 4. This Act takes effect January 1, 2024. |