Bill Text: TX HB1271 | 2015-2016 | 84th Legislature | Introduced
Bill Title: Relating to an exemption from ad valorem taxation of the total appraised value of the residence homestead of a veteran or current member of the armed services of the United States while the veteran or current service member participates in a veterans court program.
Spectrum: Partisan Bill (Democrat 1-0)
Status: (Introduced - Dead) 2015-03-03 - Referred to Ways & Means [HB1271 Detail]
Download: Texas-2015-HB1271-Introduced.html
84R3420 CJC-D | ||
By: Farias | H.B. No. 1271 |
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relating to an exemption from ad valorem taxation of the total | ||
appraised value of the residence homestead of a veteran or current | ||
member of the armed services of the United States while the veteran | ||
or current service member participates in a veterans court program. | ||
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: | ||
SECTION 1. Subchapter B, Chapter 11, Tax Code, is amended by | ||
adding Section 11.134 to read as follows: | ||
Sec. 11.134. VETERAN OR MEMBER OF ARMED SERVICES | ||
PARTICIPATING IN VETERANS COURT PROGRAM. (a) In this section: | ||
(1) "Residence homestead" has the meaning assigned by | ||
Section 11.13. | ||
(2) "Veterans court program" means the program | ||
described by Chapter 124, Government Code, or a program designed to | ||
assist veterans and current members of the armed services of the | ||
United States in avoiding involvement in the criminal justice | ||
system that has eligibility and procedural requirements that are | ||
substantially equivalent to the requirements of that chapter. | ||
(b) A veteran or current service member is entitled to an | ||
exemption from taxation of the total appraised value of the | ||
veteran's or current service member's residence homestead for the | ||
period prescribed by Subsection (c). | ||
(c) A veteran or current service member is eligible to | ||
receive an exemption under this section only for the period during | ||
which the veteran or current service member participates in a | ||
veterans court program. | ||
SECTION 2. Section 11.42(e), Tax Code, is amended to read as | ||
follows: | ||
(e) A person who qualifies for an exemption under Section | ||
11.131 or 11.134 after January 1 of a tax year may receive the | ||
exemption for the applicable portion of that tax year immediately | ||
on qualification for the exemption. | ||
SECTION 3. Section 11.431(a), Tax Code, is amended to read | ||
as follows: | ||
(a) The chief appraiser shall accept and approve or deny an | ||
application for a residence homestead exemption, including an | ||
exemption under Section 11.131 or 11.132 for the residence | ||
homestead of a disabled veteran or the surviving spouse of a | ||
disabled veteran, [ |
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residence homestead of the surviving spouse of a member of the armed | ||
services of the United States who is killed in action, or an | ||
exemption under 11.134 for the residence homestead of a veteran or | ||
current service member participating in a veterans court program, | ||
after the deadline for filing it has passed if it is filed not later | ||
than one year after the delinquency date for the taxes on the | ||
homestead. | ||
SECTION 4. Section 26.10(c), Tax Code, is amended to read as | ||
follows: | ||
(c) If the appraisal roll shows that a residence homestead | ||
exemption under Section 11.131 or 11.134 applicable to a property | ||
on January 1 of a year terminated during the year, the tax due | ||
against the residence homestead is calculated by multiplying the | ||
amount of the taxes that otherwise would be imposed on the residence | ||
homestead for the entire year had the individual not qualified for | ||
the residence homestead exemption [ |
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year 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. | ||
SECTION 5. Section 26.1125, Tax Code, is amended to read as | ||
follows: | ||
Sec. 26.1125. CALCULATION OF TAXES ON RESIDENCE HOMESTEAD | ||
OF 100 PERCENT OR TOTALLY DISABLED VETERAN OR PARTICIPANT IN | ||
VETERANS COURT PROGRAM. (a) If a person qualifies for an exemption | ||
under Section 11.131 or 11.134 after the beginning of a tax year, | ||
the amount of the taxes on the residence homestead of the person for | ||
the tax year is calculated by multiplying the amount of the taxes | ||
that otherwise would be imposed on the residence homestead for the | ||
entire year had the person not qualified for the applicable | ||
exemption [ |
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which is 365 and the numerator of which is the number of days that | ||
elapsed before the date the person qualified for the applicable | ||
exemption [ |
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(b) If a person qualifies for an exemption under Section | ||
11.131 or 11.134 with respect to the property after the amount of | ||
the tax due on the property is calculated and the effect of the | ||
qualification is to reduce the amount of the tax due on the | ||
property, the assessor for each taxing unit shall recalculate the | ||
amount of the tax due on the property and correct the tax roll. If | ||
the tax bill has been mailed and the tax on the property has not been | ||
paid, the assessor shall mail a corrected tax bill to the person in | ||
whose name the property is listed on the tax roll or to the person's | ||
authorized agent. If the tax on the property has been paid, the tax | ||
collector for the taxing unit shall refund to the person who paid | ||
the tax the amount by which the payment exceeded the tax due. | ||
SECTION 6. Section 403.302(d-1), Government Code, is | ||
amended to read as follows: | ||
(d-1) For purposes of Subsection (d), a residence homestead | ||
that receives an exemption under Section 11.131, [ |
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11.134, Tax Code, in the year that is the subject of the study is not | ||
considered to be taxable property. | ||
SECTION 7. Section 11.134, Tax Code, as added by this Act, | ||
applies only to ad valorem taxes imposed for a tax year beginning on | ||
or after the effective date of this Act. | ||
SECTION 8. This Act takes effect January 1, 2016, but only | ||
if the constitutional amendment proposed by the 84th Legislature, | ||
Regular Session, 2015, authorizing the legislature to exempt from | ||
ad valorem taxation the total assessed value of the residence | ||
homestead of a veteran or current member of the armed services of | ||
the United States while the veteran or current service member | ||
participates in a veterans court program is approved by the voters. | ||
If that constitutional amendment is not approved by the voters, | ||
this Act has no effect. |