HB1548 - Relating to an exemption from ad valorem taxation by certain taxing units of a portion of the appraised value of the residence homestead of the parent or guardian of a person who is disabled and who resides with the parent or guardian.

  89R202 TJB-D     By: Raymond H.B. No. 1548       A BILL TO BE ENTITLED   AN ACT   relating to an exemption from ad valorem taxation by certain taxing   units of a portion of the appraised value of the residence homestead   of the parent or guardian of a person who is disabled and who   resides with the parent or guardian.          BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:          SECTION 1.  Section 11.13, Tax Code, is amended by amending   Subsections (c), (d), and (h) and adding Subsection (d-1) to read as   follows:          (c)  In addition to the exemption provided by Subsection (b)   [ of this section ], an individual [ adult ] who is disabled , is the   parent or guardian of a person who is disabled and who resides with   the parent or guardian, or is 65 years of age or older is entitled to   an exemption from taxation by a school district of $10,000 of the   appraised value of the individual's [ his ] residence homestead.          (d)  In addition to the exemptions provided by Subsections   (b) and (c) [ of this section ], an individual who is disabled , is the   parent or guardian of a person who is disabled and who resides with   the parent or guardian, or is 65 years of age or older is entitled to   an exemption from taxation by a taxing unit of the [ a ] portion   determined [ (the amount of which is fixed ] as provided by   Subsection (e) [ of this section) ] of the appraised value of the   individual's [ his ] residence homestead if the exemption is adopted   by [ either ]:                (1)  [ by ] the governing body of the taxing unit; or                (2)  [ by ] a favorable vote of a majority of the   qualified voters of the taxing unit at an election called by the   governing body of the  [ a ] taxing unit .           (d-1)  The [ , and the ] governing body of a taxing unit shall   call an [ the ] election described by Subsection (d)(2) on the   petition of at least 20 percent of the number of qualified voters   who voted in the preceding election of the taxing unit.          (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 tax year. An individual   who is eligible for more than one [ disabled person who is 65 or   older may not receive both a disabled and an elderly residence   homestead ] exemption under Subsection (c) or more than one   exemption under Subsection (d) from the same taxing unit in the same   tax year is entitled to [ but may ] choose and receive from that   taxing unit in that tax year only one exemption under each of those   subsections [ either if a taxing unit has adopted both ]. An   individual who is eligible for more than one [ disabled person who is   65 or older may receive both a disabled and an elderly residence   homestead ] exemption under Subsection (c) or (d) in the same tax   year is entitled to receive each of those exemptions 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 tax 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 2.  Section 25.19(l), Tax Code, is amended to read as   follows:          (l)  In addition to the information required by Subsection   (b), the chief appraiser shall include with a notice required by   Subsection (a) a brief explanation of each total or partial   exemption of property from taxation required or authorized by this   title that is available to:                (1)  a disabled veteran or the veteran's surviving   spouse or child;                (2)  an individual who is 65 years of age or older or   the individual's surviving spouse;                (3)  an individual who is disabled or the individual's   surviving spouse;                (4)   an individual who is the parent or guardian of a   person who is disabled and who resides with the parent or guardian;                 (5)   the surviving spouse of a member of the armed   services of the United States who is killed in action; or                 (6)  [ (5) ]  the surviving spouse of a first responder   who is killed or fatally injured in the line of duty.          SECTION 3.  Section 26.062(h), Tax Code, is amended to read   as follows:          (h)  In calculating the average taxable value of a residence   homestead in the taxing unit for the preceding tax year and the   current tax year for purposes of Subsections (e) and (f), any   residence homestead exemption available only to individuals who are   disabled [ persons ], are the parents or guardians of persons who are   disabled and who reside with the parents or guardians, or are   [ persons ] 65 years of age or older[ , ] or their surviving spouses   must be disregarded.          SECTION 4.  Section 44.004(c), Education Code, is amended to   read as follows:          (c)  The notice of public meeting to discuss and adopt the   budget and the proposed tax rate may not be smaller than one-quarter   page of a standard-size or a tabloid-size newspaper, and the   headline on the notice must be in 18-point or larger type.  Subject   to Subsection (d), the notice must:                (1)  contain a statement in the following form:   "NOTICE OF PUBLIC MEETING TO DISCUSS BUDGET AND PROPOSED TAX RATE          "The (name of school district) will hold a public meeting at   (time, date, year) in (name of room, building, physical location,   city, state).  The purpose of this meeting is to discuss the school   district's budget that will determine the tax rate that will be   adopted.  Public participation in the discussion is invited." The   statement of the purpose of the meeting must be in bold type.  In   reduced type, the notice must state: "The tax rate that is   ultimately adopted at this meeting or at a separate meeting at a   later date may not exceed the proposed rate shown below unless the   district publishes a revised notice containing the same information   and comparisons set out below and holds another public meeting to   discuss the revised notice."  In addition, in reduced type, the   notice must state: "Visit Texas.gov/PropertyTaxes to find a link to   your local property tax database on which you can easily access   information regarding your property taxes, including information   about proposed tax rates and scheduled public hearings of each   entity that taxes your property.";                (2)  contain a section entitled "Comparison of Proposed   Budget with Last Year's Budget," which must show the difference,   expressed as a percent increase or decrease, as applicable, in the   amounts budgeted for the preceding fiscal year and the amount   budgeted for the fiscal year that begins in the current tax year for   each of the following:                      (A)  maintenance and operations;                      (B)  debt service; and                      (C)  total expenditures;                (3)  contain a section entitled "Total Appraised Value   and Total Taxable Value," which must show the total appraised value   and the total taxable value of all property and the total appraised   value and the total taxable value of new property taxable by the   district in the preceding tax year and the current tax year as   calculated under Section 26.04, Tax Code;                (4)  contain a statement of the total amount of the   outstanding and unpaid bonded indebtedness of the school district;                (5)  contain a section entitled "Comparison of Proposed   Rates with Last Year's Rates," which must:                      (A)  show in rows the tax rates described by   Subparagraphs (i)-(iii), expressed as amounts per $100 valuation of   property, for columns entitled "Maintenance & Operations,"   "Interest & Sinking Fund," and "Total," which is the sum of   "Maintenance & Operations" and "Interest & Sinking Fund":                            (i)  the school district's "Last Year's   Rate";                            (ii)  the "Rate to Maintain Same Level of   Maintenance & Operations Revenue & Pay Debt Service," which:                                  (a)  in the case of "Maintenance &   Operations," is the tax rate that, when applied to the current   taxable value for the district, as certified by the chief appraiser   under Section 26.01, Tax Code, and as adjusted to reflect changes   made by the chief appraiser as of the time the notice is prepared,   would impose taxes in an amount that, when added to state funds to   be distributed to the district under Chapter 48, would provide the   same amount of maintenance and operations taxes and state funds   distributed under Chapter 48 per student in average daily   attendance for the applicable school year that was available to the   district in the preceding school year; and                                  (b)  in the case of "Interest & Sinking   Fund," is the tax rate that, when applied to the current taxable   value for the district, as certified by the chief appraiser under   Section 26.01, Tax Code, and as adjusted to reflect changes made by   the chief appraiser as of the time the notice is prepared, and when   multiplied by the district's anticipated collection rate, would   impose taxes in an amount that, when added to state funds to be   distributed to the district under Chapter 46 and any excess taxes   collected to service the district's debt during the preceding tax   year but not used for that purpose during that year, would provide   the amount required to service the district's debt; and                            (iii)  the "Proposed Rate";                      (B)  contain fourth and fifth columns aligned with   the columns required by Paragraph (A) that show, for each row   required by Paragraph (A):                            (i)  the "Local Revenue per Student," which   is computed by multiplying the district's total taxable value of   property, as certified by the chief appraiser for the applicable   school year under Section 26.01, Tax Code, and as adjusted to   reflect changes made by the chief appraiser as of the time the   notice is prepared, by the total tax rate, and dividing the product   by the number of students in average daily attendance in the   district for the applicable school year; and                            (ii)  the "State Revenue per Student," which   is computed by determining the amount of state aid received or to be   received by the district under Chapters 43, 46, and 48 and dividing   that amount by the number of students in average daily attendance in   the district for the applicable school year; 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