84R3420 CJC-D
	By: Farias	H.B. No. 1271

	A BILL TO BE ENTITLED
	AN ACT
	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, [or] an exemption under Section 11.132 for the
	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 [under Section 11.131] during the
	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 [under Section 11.131] by a fraction, the denominator of
	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 [under Section 11.131].
	(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, [or] 11.132, or
	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.