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A BILL TO BE ENTITLED
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AN ACT
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relating to the eligibility of the surviving spouse of an elderly |
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person who qualified for a local option exemption from ad valorem |
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taxation by a taxing unit of a portion of the appraised value of the |
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deceased person's residence homestead to continue to receive an |
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exemption for the same property from the same taxing unit in an |
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amount equal to that of the exemption for which the deceased person |
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qualified without applying for the exemption. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 11.43, Tax Code, is amended by amending |
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Subsection (l) and adding Subsections (m-2) and (m-3) to read as |
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follows: |
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(l) The form for an application under Section 11.13 must |
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include a space for the applicant to state the applicant's date of |
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birth and, if applicable, the date of birth of the applicant's |
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spouse. Failure to provide the applicant's date of birth does not |
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affect the applicant's eligibility for an exemption under that |
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section, other than an exemption under Section 11.13(c) or (d) for |
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an individual 65 years of age or older. Failure to provide the date |
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of birth of the applicant's spouse does not affect the applicant's |
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eligibility for an exemption under Section 11.13 or the applicant's |
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spouse's eligibility for an exemption under that section, other |
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than an exemption under Section 11.13(q) for the surviving spouse |
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of an individual 65 years of age or older. |
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(m-2) Notwithstanding Subsection (a), if a person who |
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receives an exemption under Section 11.13(d) for an individual 65 |
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years of age or older dies in a tax year, that person's surviving |
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spouse is entitled to receive an exemption under Section 11.13(q) |
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in the next tax year on the same property without applying for the |
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exemption if: |
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(1) the appraisal district learns of the person's |
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death from any source, including the death records maintained by |
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the vital statistics unit of the Department of State Health |
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Services or a local registration official; and |
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(2) the surviving spouse is otherwise eligible to |
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receive the exemption as shown by: |
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(A) information in the records of the appraisal |
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district that was provided to the appraisal district in an |
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application for an exemption under Section 11.13 on the property or |
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in correspondence relating to the property; or |
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(B) information provided by the Texas Department |
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of Public Safety to the appraisal district under Section 521.049, |
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Transportation Code. |
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(m-3) Subsection (m-2) does not apply if the chief appraiser |
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determines that the surviving spouse is no longer entitled to any |
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exemption under Section 11.13 on the property. |
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SECTION 2. This Act applies only to ad valorem taxes imposed |
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for an ad valorem tax year that begins on or after the effective |
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date of this Act. |
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SECTION 3. This Act takes effect January 1, 2024. |