HB4090 - Relating to an exemption from ad valorem taxation of the total appraised value of the residence homesteads of certain disabled first responders and their surviving spouses.

  89R3892 MLH-F     By: Patterson H.B. No. 4090       A BILL TO BE ENTITLED   AN ACT   relating to an exemption from ad valorem taxation of the total   appraised value of the residence homesteads of certain disabled   first responders and their surviving spouses.          BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:          SECTION 1.  Subchapter B, Chapter 11, Tax Code, is amended by   adding Section 11.1315 to read as follows:           Sec.   11.1315.     RESIDENCE HOMESTEAD OF TOTALLY DISABLED FIRST   RESPONDERS. (a) In this section:                 (1)     "First responder" means an individual listed under   Section 615.003, Government Code.                 (2)     "Qualifying disabled first responder" means a   first responder who:                       (A)     has a total and permanent disability as the   result of an injury occurring in the line of duty; and                       (B)     provides a chief appraiser with the   documentation prescribed by this section that demonstrates the   disability and that the disability resulted from the injury.                 (3)     "Residence homestead" has the meaning assigned by   Section 11.13.                 (4)     "Surviving spouse" means the individual who was   married to a qualifying disabled first responder at the time of the   qualifying disabled first responder's death.                 (5)     "Total and permanent disability"   means an   impairment to the mind or body that:                       (A)     renders a person unable to engage in a   substantial gainful occupation; and                       (B)     is reasonably certain to continue throughout   the person's life.           (b)     Subject to Subsection (g), a qualifying disabled first   responder is entitled to an exemption from taxation of the total   appraised value of the qualifying disabled first responder's   residence homestead.           (c)     The surviving spouse of a qualifying disabled first   responder who qualified for an exemption under Subsection (b) when   the qualifying disabled first responder died is entitled to an   exemption from taxation of the total appraised value of the same   property to which the qualifying disabled first responder's   exemption applied if:                 (1)     the surviving spouse has not remarried since the   death of the qualifying disabled first responder; and                 (2)  the property:                       (A)     was the residence homestead of the surviving   spouse when the qualifying disabled first responder 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 homestead in an amount equal to the dollar amount of the   exemption from taxation of the former homestead under Subsection   (c) in the last year in which the surviving spouse received an   exemption under that subsection for that homestead if the surviving   spouse has not remarried since the death of the qualifying disabled   first responder.   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 homestead.           (e)     A first responder who applies for an exemption from   taxation under this section must provide to the chief appraiser the   following:                 (1)     documentation from the United States Social   Security Administration stating that the applicant is totally and   permanently disabled;                 (2)     a signed statement from the organization that   employed the applicant as a first responder at the time of the   incident that caused the applicant's total and permanent disability   certifying:                       (A)  the name and address of the organization;                       (B)     the name and title of the individual who   signed the statement;                       (C)  the date and location of the incident;                       (D)  a description of the incident; and                       (E)  a statement that the incident:                             (i)     was the actual cause of the applicant's   total and permanent disability; and                             (ii)     occurred in the absence of the   applicant's wilful negligence;                 (3)     any documentation of the incident that caused the   applicant's total and permanent disability that is in the   possession of the organization that employed the applicant as a   first responder; and                 (4)     a statement from a physician licensed by the Texas   Medical Board certifying that:                       (A)     the applicant has a total and permanent   disability that renders the applicant unable to engage in a   substantial gainful occupation;                       (B)     the incident described by the organization   under Subdivision (2) was the sole cause of the applicant's total   and permanent disability; and                       (C)     the total and permanent disability is   reasonably certain to continue throughout the applicant's life.           (f)     If an applicant is ineligible to receive a medical   status determination from the United States Social Security   Administration due to the applicant's ineligibility for Social   Security benefits or Medicare benefits, the applicant may, instead   of the documentation required by Subsection (e)(1), provide to the   chief appraiser:                 (1)     documentation from the United States Social   Security Administration stating that the applicant is ineligible to   receive a medical status determination; and                 (2)     a statement under Subsection (e)(4) from a second   physician licensed by the Texas Medical Board who is professionally   unrelated to the physician who provided the statement required by   that subdivision.           (g)     A qualifying disabled first responder may not receive an   exemption under this section if the qualifying disabled first   responder's total and permanent disability is the result of a heart   attack, stroke, or vascular rupture unless:                 (1)     the heart attack, stroke, or vascular rupture took   place not more than 24 hours after the qualifying disabled first   responder performed stressful or strenuous physical activity that   is not a routine duty of the qualifying disabled first responder;   and                 (2)     the qualifying disabled first responder's treating   cardiologist certifies within a reasonable degree of medical   certainty that:                       (A)     the stressful or strenuous physical activity   described in Subdivision (1) caused the heart attack, stroke, or   vascular rupture; and                       (B)     the heart attack, stroke, or vascular rupture   was not caused by a preexisting vascular disease or condition.          SECTION 2.  Section 11.42(e), Tax Code, is amended to read as   follows:          (e)  A person who qualifies for an exemption under Section   11.131 , 11.1315, or 11.35 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 3.  Section 11.43(c), Tax Code, is amended to read as   follows:          (c)  An exemption provided by Section 11.13, 11.131,   11.1315, 11.132, 11.133, 11.134, 11.17, 11.18, 11.182, 11.1827,   11.183, 11.19, 11.20, 11.21, 11.22, 11.23(a), (h), (j), (j-1), or   (m), 11.231, 11.254, 11.27, 11.271, 11.29, 11.30, 11.31, 11.315,   11.35, or 11.36, 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, except   as provided by Subsection (r), 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.  If the person previously   allowed the exemption is 65 years of age or older, the chief   appraiser may not cancel the exemption due to the person's failure   to file the new application unless the chief appraiser complies   with the requirements of Subsection (q), if applicable.          SECTION 4.  The heading to Section 11.439, Tax Code, is   amended to read as follows:          Sec. 11.439.  LATE APPLICATIONS FOR DISABLED VETERANS AND   QUALIFYING DISABLED FIRST RESPONDERS EXEMPTIONS.          SECTION 5.  Section 11.439, Tax Code, is amended by adding   Subsection (a-1) to read as follows:           (a-1)     The chief appraiser shall accept and approve or deny   an application for an exemption under Section 11.1315 for the   residence homestead of a qualifying disabled first responder but   not the surviving spouse of the qualifying disabled first responder   after the filing deadline provided by Section 11.43 if the   application is filed not later than five years after the   delinquency date for the taxes on the property.          SECTION 6.  Section 26.10(c), Tax Code, is amended to read as   follows:          (c)  If the appraisal roll shows that a residence homestead   exemption under Section 11.131 or 11.1315 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 e [Text truncated for display. 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