Bill Text: TX HB2441 | 2019-2020 | 86th Legislature | Introduced

NOTE: There are more recent revisions of this legislation. Read Latest Draft

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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-Introduced.html

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86R10770 JES-D
By: Wray H.B. No. 2441

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.