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  H.B. No. 97
 
 
 
 
AN ACT
  relating to the exemption from ad valorem taxation of part of the
  appraised value of the residence homestead of a partially disabled
  veteran or the surviving spouse of a partially disabled veteran if
  the residence homestead was donated to the disabled veteran by a
  charitable organization.
         BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
         SECTION 1.  Subchapter B, Chapter 11, Tax Code, is amended by
  adding Section 11.132 to read as follows:
         Sec. 11.132.  DONATED RESIDENCE HOMESTEAD OF PARTIALLY
  DISABLED VETERAN. (a) In this section:
               (1)  "Charitable organization" means an organization
  that is exempt from federal income taxation under Section 501(a),
  Internal Revenue Code of 1986, as an organization described by
  Section 501(c)(3) of that code.
               (2)  "Disability rating" and "disabled veteran" have
  the meanings assigned by Section 11.22.
               (3)  "Residence homestead" has the meaning assigned by
  Section 11.13.
               (4)  "Surviving spouse" has the meaning assigned by
  Section 11.131.
         (b)  A disabled veteran who has a disability rating of less
  than 100 percent is entitled to an exemption from taxation of a
  percentage of the appraised value of the disabled veteran's
  residence homestead equal to the disabled veteran's disability
  rating if the residence homestead was donated to the disabled
  veteran by a charitable organization at no cost to the disabled
  veteran.
         (c)  The surviving spouse of a disabled veteran who qualified
  for an exemption under Subsection (b) of a percentage of the
  appraised value of the disabled veteran's residence homestead when
  the disabled veteran died is entitled to an exemption from taxation
  of the same percentage of the appraised value of the same property
  to which the disabled veteran's exemption applied if:
               (1)  the surviving spouse has not remarried since the
  death of the disabled veteran; and
               (2)  the property:
                     (A)  was the residence homestead of the surviving
  spouse when the disabled veteran 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 residence homestead in an amount equal to the dollar
  amount of the exemption from taxation of the former residence
  homestead under Subsection (c) in the last year in which the
  surviving spouse received an exemption under that subsection for
  that residence homestead if the surviving spouse has not remarried
  since the death of the disabled veteran. 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 residence homestead.
         SECTION 2.  Section 11.42(c), Tax Code, is amended to read as
  follows:
         (c)  An exemption authorized by Section 11.13(c) or (d) or
  11.132 is effective as of January 1 of the tax year in which the
  person qualifies for the exemption and applies to the entire tax
  year.
         SECTION 3.  Sections 11.43(c) and (k), Tax Code, are amended
  to read as follows:
         (c)  An exemption provided by Section 11.13, 11.131, 11.132,
  11.17, 11.18, 11.182, 11.1827, 11.183, 11.19, 11.20, 11.21, 11.22,
  11.23(h), (j), or (j-1), 11.231, 11.254, 11.29, 11.30, or 11.31,
  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, 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.
         (k)  A person who qualifies for an exemption authorized by
  Section 11.13(c) or (d) or 11.132 must apply for the exemption no
  later than the first anniversary of the date the person qualified
  for the exemption.
         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, 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 5.  Section 26.10(b), Tax Code, is amended to read as
  follows:
         (b)  If the appraisal roll shows that a residence homestead
  exemption under Section 11.13(c) or (d) or 11.132 [for an
  individual 65 years of age or older or a residence homestead
  exemption for a disabled individual] applicable to a property on
  January 1 of a year terminated during the year and if the owner
  qualifies a different property for one of those residence homestead
  exemptions during the same year, the tax due against the former
  residence homestead is calculated by:
               (1)  subtracting:
                     (A)  the amount of the taxes that otherwise would
  be imposed on the former residence homestead for the entire year had
  the individual qualified for the residence homestead exemption for
  the entire year; from
                     (B)  the amount of the taxes that otherwise would
  be imposed on the former residence homestead for the entire year had
  the individual not qualified for the residence homestead exemption
  during the year;
               (2)  multiplying the remainder determined under
  Subdivision (1) 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; and
               (3)  adding the product determined under Subdivision
  (2) and the amount described by Subdivision (1)(A).
         SECTION 6.  Chapter 26, Tax Code, is amended by adding
  Section 26.1127 to read as follows:
         Sec. 26.1127.  CALCULATION OF TAXES ON DONATED RESIDENCE
  HOMESTEAD OF DISABLED VETERAN OR SURVIVING SPOUSE OF DISABLED
  VETERAN. (a) Except as provided by Section 26.10(b), if at any
  time during a tax year property is owned by an individual who
  qualifies for an exemption under Section 11.132, the amount of the
  tax due on the property for the tax year is calculated as if the
  individual qualified for the exemption on January 1 and continued
  to qualify for the exemption for the remainder of the tax year.
         (b)  If an individual qualifies for an exemption under
  Section 11.132 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 individual
  in whose name the property is listed on the tax roll or to the
  individual's authorized agent. If the tax on the property has been
  paid, the tax collector for the taxing unit shall refund to the
  individual who paid the tax the amount by which the payment exceeded
  the tax due.
         SECTION 7.  Section 31.031(a), Tax Code, is amended to read
  as follows:
         (a)  This section applies only to:
               (1)  an individual who is:
                     (A)  disabled or at least 65 years of age; and
                     (B)  qualified for an exemption under Section
  11.13(c); or
               (2)  an individual who is:
                     (A)  a disabled veteran or the unmarried surviving
  spouse of a disabled veteran; and
                     (B)  qualified for an exemption under Section
  11.132 or 11.22.
         SECTION 8.  This Act applies only to ad valorem taxes imposed
  for an ad valorem tax year that begins on or after the effective
  date of this Act.
         SECTION 9.  This Act takes effect January 1, 2014, but only
  if the constitutional amendment proposed by the 83rd Legislature,
  Regular Session, 2013, authorizing the legislature to provide for
  an exemption from ad valorem taxation of part of the market value of
  the residence homestead of a partially disabled veteran or the
  surviving spouse of a partially disabled veteran if the residence
  homestead was donated to the disabled veteran by a charitable
  organization is approved by the voters. If that amendment is not
  approved by the voters, this Act has no effect.
 
 
 
  ______________________________ ______________________________
     President of the Senate Speaker of the House     
 
 
         I certify that H.B. No. 97 was passed by the House on May 10,
  2013, by the following vote:  Yeas 138, Nays 0, 2 present, not
  voting; and that the House concurred in Senate amendments to H.B.
  No. 97 on May 24, 2013, by the following vote:  Yeas 146, Nays 0, 1
  present, not voting.
 
  ______________________________
  Chief Clerk of the House   
 
         I certify that H.B. No. 97 was passed by the Senate, with
  amendments, on May 22, 2013, by the following vote:  Yeas 31, Nays
  0.
 
  ______________________________
  Secretary of the Senate   
  APPROVED: __________________
                  Date       
   
           __________________
                Governor