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  S.B. No. 201
 
 
 
 
AN ACT
  relating to the calculation of ad valorem taxes on the residence
  homestead of a 100 percent or totally disabled veteran for the tax
  year in which the veteran qualifies or ceases to qualify for an
  exemption from taxation of the homestead.
         BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
         SECTION 1.  Section 11.42, Tax Code, is amended by adding
  Subsection (e) to read as follows:
         (e)  A person who qualifies for an exemption under Section
  11.131 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 2.  Section 26.10, Tax Code, is amended by adding
  Subsection (c) to read as follows:
         (c)  If the appraisal roll shows that a residence homestead
  exemption under Section 11.131 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
  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 3.  Chapter 26, Tax Code, is amended by adding
  Section 26.1125 to read as follows:
         Sec. 26.1125.  CALCULATION OF TAXES ON RESIDENCE HOMESTEAD
  OF 100 PERCENT OR TOTALLY DISABLED VETERAN. (a)  If a person
  qualifies for an exemption under Section 11.131 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
  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 exemption
  under Section 11.131.
         (b)  If a person qualifies for an exemption under Section
  11.131 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 4.  This Act applies only to an ad valorem tax year
  that begins on or after the effective date of this Act.
         SECTION 5.  This Act takes effect January 1, 2012.
 
 
 
 
 
  ______________________________ ______________________________
     President of the Senate Speaker of the House     
 
         I hereby certify that S.B. No. 201 passed the Senate on
  April 7, 2011, by the following vote:  Yeas 31, Nays 0;
  May 9, 2011, Senate refused to concur in House amendments and
  requested appointment of Conference Committee; May 21, 2011, House
  granted request of the Senate; May 24, 2011, Senate adopted
  Conference Committee Report by the following vote:  Yeas 31,
  Nays 0.
 
 
  ______________________________
  Secretary of the Senate    
 
         I hereby certify that S.B. No. 201 passed the House, with
  amendments, on May 5, 2011, by the following vote:  Yeas 143,
  Nays 1, two present not voting; May 21, 2011, House granted request
  of the Senate for appointment of Conference Committee;
  May 24, 2011, House adopted Conference Committee Report by the
  following vote:  Yeas 143, Nays 0, two present not voting.
 
 
  ______________________________
  Chief Clerk of the House   
 
 
 
  Approved:
 
  ______________________________ 
             Date
 
 
  ______________________________ 
            Governor