Bill Text: TX HB2441 | 2019-2020 | 86th Legislature | Enrolled
Bill Title: Relating to the entitlement of a person who is disabled and elderly to receive a disabled residence homestead exemption from ad valorem taxation from one taxing unit and an elderly exemption from another taxing unit.
Spectrum: Partisan Bill (Republican 4-0)
Status: (Passed) 2019-06-05 - Effective on 1/1/20 [HB2441 Detail]
Download: Texas-2019-HB2441-Enrolled.html
| H.B. No. 2441 | ||
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| relating to the entitlement of a person who is disabled and elderly | ||
| to receive a disabled residence homestead exemption from ad valorem | ||
| taxation from one taxing unit and an elderly exemption from another | ||
| taxing unit. | ||
| BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: | ||
| SECTION 1. Section 11.13(h), Tax Code, is amended to read as | ||
| follows: | ||
| (h) Joint, community, or successive owners may not each | ||
| receive the same exemption provided by or pursuant to this section | ||
| for the same residence homestead in the same year. An eligible | ||
| disabled person who is 65 or older may not receive both a disabled | ||
| and an elderly residence homestead exemption from the same taxing | ||
| unit in the same year but may choose either if a taxing unit has | ||
| adopted both. An eligible disabled person who is 65 or older may | ||
| receive both a disabled and an elderly residence homestead | ||
| exemption in the same year if the person receives the exemptions | ||
| with respect to taxes levied by different taxing units. A person may | ||
| not receive an exemption under this section for more than one | ||
| residence homestead in the same year. | ||
| SECTION 2. This Act takes effect January 1, 2020. | ||
| ______________________________ | ______________________________ | |
| President of the Senate | Speaker of the House | |
| I certify that H.B. No. 2441 was passed by the House on May 3, | ||
| 2019, by the following vote: Yeas 140, Nays 0, 2 present, not | ||
| voting. | ||
| ______________________________ | ||
| Chief Clerk of the House | ||
| I certify that H.B. No. 2441 was passed by the Senate on May | ||
| 19, 2019, by the following vote: Yeas 31, Nays 0. | ||
| ______________________________ | ||
| Secretary of the Senate | ||
| APPROVED: _____________________ | ||
| Date | ||
| _____________________ | ||
| Governor | ||
