| |
| |
|
|
A BILL TO BE ENTITLED
|
|
|
AN ACT
|
|
|
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. |