Bill Text: TX HB2832 | 2021-2022 | 87th Legislature | Introduced

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Bill Title: Relating to an exemption from ad valorem taxation of the residence homesteads of certain disabled first responders and their surviving spouses.

Spectrum: Partisan Bill (Republican 2-0)

Status: (Introduced - Dead) 2021-03-18 - Referred to Ways & Means [HB2832 Detail]

Download: Texas-2021-HB2832-Introduced.html

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87R9306 SMT-D
By: Patterson H.B. No. 2832

A BILL TO BE ENTITLED
AN ACT
relating to an exemption from ad valorem taxation of the residence
homesteads of certain disabled first responders and their surviving
spouses.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Subchapter B, Chapter 11, Tax Code, is amended by
adding Section 11.138 to read as follows:
Sec. 11.138. RESIDENCE HOMESTEAD OF CERTAIN DISABLED FIRST
RESPONDERS. (a) In this section:
(1) "First responder" means an individual listed under
Section 615.003, Government Code.
(2) "Qualifying disabled first responder" means a
first responder who, as a result of an injury occurring in the line
of duty, is entitled to receive lifetime income benefits under
Section 408.161, Labor Code.
(3) "Residence homestead" has the meaning assigned by
Section 11.13.
(4) "Surviving spouse" means the individual who was
married to a qualifying disabled first responder at the time of the
qualifying disabled first responder's death.
(b) A qualifying disabled first responder is entitled to an
exemption from taxation of the total appraised value of the
qualifying disabled first responder's residence homestead.
(c) The surviving spouse of a qualifying disabled first
responder who qualified for an exemption under Subsection (b) when
the qualifying disabled first responder died is entitled to an
exemption from taxation of the total appraised value of the same
property to which the qualifying disabled first responder's
exemption applied if:
(1) the surviving spouse has not remarried since the
death of the qualifying disabled first responder; and
(2) the property:
(A) was the residence homestead of the surviving
spouse when the qualifying disabled first responder died; and
(B) remains the residence homestead of the
surviving spouse.
(d) If a surviving spouse who qualifies for an exemption
under Subsection (c) subsequently qualifies a different property as
the surviving spouse's residence homestead, the surviving spouse is
entitled to an exemption from taxation of the subsequently
qualified homestead in an amount equal to the dollar amount of the
exemption from taxation of the former homestead under Subsection
(c) in the last year in which the surviving spouse received an
exemption under that subsection for that homestead if the surviving
spouse has not remarried since the death of the qualifying disabled
first responder. The surviving spouse is entitled to receive from
the chief appraiser of the appraisal district in which the former
residence homestead was located a written certificate providing the
information necessary to determine the amount of the exemption to
which the surviving spouse is entitled on the subsequently
qualified homestead.
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, 11.138, or 11.35 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 11.43(c), Tax Code, is amended to read as
follows:
(c) An exemption provided by Section 11.13, 11.131, 11.132,
11.133, 11.134, 11.138, 11.17, 11.18, 11.182, 11.1827, 11.183,
11.19, 11.20, 11.21, 11.22, 11.23(a), (h), (j), (j-1), or (m),
11.231, 11.254, 11.27, 11.271, 11.29, 11.30, 11.31, 11.315, or
11.35, once allowed, need not be claimed in subsequent years, and
except as otherwise provided by Subsection (e), the exemption
applies to the property until it changes ownership or the person's
qualification for the exemption changes. However, except as
provided by Subsection (r), the chief appraiser may require a
person allowed one of the exemptions in a prior year to file a new
application to confirm the person's current qualification for the
exemption by delivering a written notice that a new application is
required, accompanied by an appropriate application form, to the
person previously allowed the exemption. If the person previously
allowed the exemption is 65 years of age or older, the chief
appraiser may not cancel the exemption due to the person's failure
to file the new application unless the chief appraiser complies
with the requirements of Subsection (q), if applicable.
SECTION 4. 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, an exemption under Section 11.133 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 Section 11.134 for the residence homestead of the
surviving spouse of a first responder who is killed or fatally
injured in the line of duty, or an exemption under Section 11.138
for the residence homestead of a qualifying disabled first
responder or the surviving spouse of a qualifying disabled first
responder, after the deadline for filing it has passed if it is
filed not later than two years after the delinquency date for the
taxes on the homestead.
SECTION 5. 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 11.138 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 6. 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 QUALIFYING DISABLED
FIRST RESPONDER. (a) If a person qualifies for an exemption under
Section 11.131 or 11.138 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 11.138 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 was the
owner of the property on the date the tax was paid the amount by
which the payment exceeded the tax due.
SECTION 7. 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, 11.133, [or]
11.134, or 11.138, Tax Code, in the year that is the subject of the
study is not considered to be taxable property.
SECTION 8. Section 11.138, Tax Code, as added by this Act,
applies only to ad valorem taxes imposed for a tax year beginning on
or after January 1, 2022.
SECTION 9. This Act takes effect January 1, 2022, but only
if the constitutional amendment proposed by the 87th Legislature,
Regular Session, 2021, authorizing the legislature to provide for
an exemption from ad valorem taxation of all or part of the market
value of the residence homesteads of certain disabled first
responders and their surviving spouses is approved by the voters.
If that constitutional amendment is not approved by the voters,
this Act has no effect.