Bill Text: TX SB1943 | 2019-2020 | 86th Legislature | Enrolled
Bill Title: Relating to the ad valorem taxation of heir property.
Spectrum: Partisan Bill (Democrat 2-0)
Status: (Passed) 2019-06-10 - Effective on 9/1/19 [SB1943 Detail]
Download: Texas-2019-SB1943-Enrolled.html
S.B. No. 1943 |
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relating to the ad valorem taxation of heir property. | ||
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: | ||
SECTION 1. Section 1.04, Tax Code, is amended by adding | ||
Subdivisions (20) and (21) to read as follows: | ||
(20) "Heir property" means real property: | ||
(A) owned by one or more individuals, at least | ||
one of whom claims the property as the individual's residence | ||
homestead; and | ||
(B) acquired by the owner or owners by will, | ||
transfer on death deed, or intestacy, regardless of whether the | ||
interests of the owners are recorded in the real property records of | ||
the county in which the property is located. | ||
(21) "Heir property owner" means an owner of heir | ||
property who claims the property as the individual's residence | ||
homestead. | ||
SECTION 2. Chapter 5, Tax Code, is amended by adding Section | ||
5.061 to read as follows: | ||
Sec. 5.061. EXPLANATION OF INFORMATION RELATED TO HEIR | ||
PROPERTY. The comptroller shall prepare and electronically publish | ||
a pamphlet that provides information to assist heir property owners | ||
in applying for a residence homestead exemption authorized by | ||
Chapter 11. The pamphlet must include: | ||
(1) a list of the residence homestead exemptions | ||
authorized by Chapter 11; | ||
(2) a description of the process for applying for an | ||
exemption as prescribed by Section 11.43; | ||
(3) a description of the documents an owner is | ||
required by Section 11.43(o) to submit with an application to | ||
demonstrate the owner's ownership of an interest in heir property; | ||
(4) contact information for the division of the State | ||
Bar of Texas from which a person may obtain a listing of individuals | ||
and organizations available to provide free or reduced-fee legal | ||
assistance; and | ||
(5) a general description of the process by which an | ||
owner may record the owner's interest in heir property in the real | ||
property records of the county in which the property is located. | ||
SECTION 3. 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 but may choose either. | ||
A person may not receive an exemption under this section for more | ||
than one residence homestead in the same year. An heir property | ||
owner who qualifies heir property as the owner's residence | ||
homestead under this chapter is considered the sole recipient of | ||
any exemption granted to the owner for the residence homestead by or | ||
pursuant to this section. | ||
SECTION 4. Section 11.26, Tax Code, is amended by adding | ||
Subsection (p) to read as follows: | ||
(p) An heir property owner who qualifies heir property as | ||
the owner's residence homestead under this chapter is considered | ||
the sole owner of the property for the purposes of this section. | ||
SECTION 5. Section 11.261, Tax Code, is amended by adding | ||
Subsection (n) to read as follows: | ||
(n) An heir property owner who qualifies heir property as | ||
the owner's residence homestead under this chapter is considered | ||
the sole owner of the property for the purposes of this section. | ||
SECTION 6. Section 11.41, Tax Code, is amended by adding | ||
Subsection (c) to read as follows: | ||
(c) An heir property owner who qualifies heir property as | ||
the owner's residence homestead under this chapter is considered | ||
the sole owner of the property for the purposes of this section. | ||
SECTION 7. Section 11.43, Tax Code, is amended by amending | ||
Subsection (o) and adding Subsections (o-1) and (o-2) to read as | ||
follows: | ||
(o) The application form for a residence homestead [ |
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exemption [ |
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[ |
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is not specifically identified on a deed or other appropriate | ||
instrument recorded in the [ |
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the county in which the property is located as an owner of the | ||
residence homestead, including an heir property owner, to provide: | ||
(1) an affidavit [ |
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establishing the applicant's ownership of an interest in the | ||
property; | ||
(2) a copy of the death certificate of the prior owner | ||
of the property, if the applicant is an heir property owner; | ||
(3) a copy of the most recent utility bill for the | ||
property, if the applicant is an heir property owner; and | ||
(4) a citation of any court record relating to the | ||
applicant's ownership of the property if available [ |
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(o-1) The application form for a residence homestead | ||
exemption may not require an heir property owner to provide a copy | ||
of an instrument recorded in the real property records of the county | ||
in which the property is located. | ||
(o-2) The application form for a residence homestead | ||
exemption must require: | ||
(1) an applicant who is an heir property owner to state | ||
that the property for which the application is submitted is heir | ||
property; and | ||
(2) each owner of an interest in heir property who | ||
occupies the property as the owner's principal residence, other | ||
than the applicant, to provide an affidavit that authorizes the | ||
submission of the application. | ||
SECTION 8. Subchapter C, Chapter 11, Tax Code, is amended by | ||
adding Section 11.49 to read as follows: | ||
Sec. 11.49. LEGAL TITLE NOT AFFECTED. (a) The grant or | ||
denial of an application by an heir property owner for a residence | ||
homestead exemption under this chapter does not affect the legal | ||
title of the property subject to the application and does not | ||
operate to transfer title to that property. | ||
(b) An appraisal district, chief appraiser, appraisal | ||
review board, or county assessor-collector may not be made a party | ||
to a proceeding to adjudicate ownership of property described by | ||
Subsection (a) except as prescribed by this title. | ||
SECTION 9. Section 33.06, Tax Code, is amended by adding | ||
Subsection (h) to read as follows: | ||
(h) An heir property owner who qualifies heir property as | ||
the owner's residence homestead under Chapter 11 is considered the | ||
sole owner of the property for the purposes of this section. | ||
SECTION 10. Section 33.065, Tax Code, is amended by adding | ||
Subsection (j) to read as follows: | ||
(j) An heir property owner who qualifies heir property as | ||
the owner's residence homestead under Chapter 11 is considered the | ||
sole owner of the property for the purposes of this section. | ||
SECTION 11. Not later than January 1, 2020, the comptroller | ||
of public accounts shall make available the pamphlet required by | ||
Section 5.061, Tax Code, as added by this Act. | ||
SECTION 12. The changes in law made by this Act apply only | ||
to an ad valorem tax year that begins on or after the effective date | ||
of this Act. | ||
SECTION 13. This Act takes effect September 1, 2019. | ||
______________________________ | ______________________________ | |
President of the Senate | Speaker of the House | |
I hereby certify that S.B. No. 1943 passed the Senate on | ||
May 2, 2019, by the following vote: Yeas 31, Nays 0. | ||
______________________________ | ||
Secretary of the Senate | ||
I hereby certify that S.B. No. 1943 passed the House on | ||
May 22, 2019, by the following vote: Yeas 142, Nays 2, two | ||
present not voting. | ||
______________________________ | ||
Chief Clerk of the House | ||
Approved: | ||
______________________________ | ||
Date | ||
______________________________ | ||
Governor |