By: Huffines, et al. S.B. No. 15     (Fallon)           A BILL TO BE ENTITLED   AN ACT   relating to an exemption from ad valorem taxation of the residence   homestead of the surviving spouse of a first responder who is killed   or fatally injured in the line of duty.          BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:          SECTION 1.  Subchapter B, Chapter 11, Tax Code, is amended by   adding Section 11.134 to read as follows:          Sec. 11.134.  RESIDENCE HOMESTEAD OF SURVIVING SPOUSE OF   FIRST RESPONDER KILLED IN LINE OF DUTY. (a)  In this section:                (1)  "First responder" means an individual listed under   Section 615.003, Government Code.                (2)  "Residence homestead" has the meaning assigned by   Section 11.13.                (3)  "Surviving spouse" means the individual who was   married to a first responder at the time of the first responder's   death.          (b)  The surviving spouse of a first responder who is killed   or fatally injured in the line of duty is entitled to an exemption   from taxation of the total appraised value of the surviving   spouse's residence homestead if the surviving spouse:                (1)  is an eligible survivor for purposes of Chapter   615, Government Code, as determined by the Employees Retirement   System of Texas under that chapter; and                (2)  has not remarried since the death of the first   responder.          (c)  The exemption provided by this section applies   regardless of the date of the first responder's death if the   surviving spouse otherwise meets the qualifications of this   section.          (d)  A surviving spouse who receives an exemption under   Subsection (b) for a residence homestead is entitled to receive an   exemption from taxation of a property that the surviving spouse   subsequently qualifies as the surviving spouse's residence   homestead in an amount equal to the dollar amount of the exemption   from taxation of the first property for which the surviving spouse   received the exemption under Subsection (b) in the last year in   which the surviving spouse received that exemption if the surviving   spouse has not remarried since the death of the first responder.   The surviving spouse is entitled to receive from the chief   appraiser of the appraisal district in which the first property for   which the surviving spouse claimed the exemption 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.          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),   11.132, [or] 11.133, or 11.134 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.  Section 11.43(c), Tax Code, is amended to read as   follows:          (c)  An exemption provided by Section 11.13, 11.131, 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, or 11.315, 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.   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.  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, [or] an exemption under Section 11.133 for the   residence homestead of the surviving spouse of a member of the armed   services of the United States who is killed in action, or an   exemption under Section 11.134 for the residence homestead of the   surviving spouse of a first responder who is killed or fatally   injured in the line of duty, 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), 11.132, [or] 11.133, or   11.134 applicable to a property on January 1 of a year terminated   during the year and if the owner of the property 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 owner 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 owner 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.  Section 26.112, Tax Code, is amended to read as   follows:          Sec. 26.112.  CALCULATION OF TAXES ON RESIDENCE HOMESTEAD OF   CERTAIN PERSONS. (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 11.13(c) or (d), [or]   11.133, or 11.134, 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 11.13(c) or (d), [or] 11.133, or 11.134 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 person in whose name the property is listed on the   tax roll or to the person's authorized agent.  If the tax on the   property has been paid, the tax collector for the taxing unit shall   refund to the person who paid the tax the amount by which the   payment exceeded the tax due.          SECTION 7.  Section 403.302(d-1), Government Code, is   amended to read as follows:          (d-1)  For purposes of Subsection (d), a residence homestead   that receives an exemption under Section 11.131, [or] 11.133, or   11.134, Tax Code, in the year that is the subject of the study is not   considered to be taxable property.          SECTION 8.  Section 11.134, Tax Code, as added by this Act,   applies only to a tax year beginning on or after January 1, 2018.          SECTION 9.  This Act takes effect January 1, 2018, but only   if the constitutional amendment proposed by the 85th Legislature,   Regular Session, 2017, authorizing the legislature to provide for   an exemption from ad valorem taxation of all or part of the market   value of the residence homestead of the surviving spouse of a first   responder who is killed or fatally injured in the line of duty is   approved by the voters. If that amendment is not approved by the   voters, this Act has no effect.