Relating to the authority of certain persons who qualify for a residence homestead exemption from ad valorem taxation during a tax year to receive the exemption in that year.
relating to the authority of certain persons who qualify for a
residence homestead exemption from ad valorem taxation during a tax
year to receive the exemption in that year.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Section 11.42, Tax Code, is amended by amending
Subsection (c) and adding Subsection (e-1) to read as follows:
(c) An exemption authorized by Section 11.13(c) or (d),
11.132, 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, regardless of whether the property subject to
the exemption:
(1) was developed as of January 1 of that tax year;
(2) was subdivided after January 1 of that tax year but
before the person qualified for the exemption;
(3) had a physical address on January 1 of that tax
year; or
(4) was identified in the appraisal district’s records
as a separate property with its own unique account number on January
1 of that tax year.
(e-1) Subsection (e) applies to a person who qualifies for
an exemption under Section 11.131 after January 1 of a tax year
regardless of whether the property subject to the exemption:
(1) was developed as of January 1 of that tax year;
(2) was subdivided after January 1 of that tax year but
before the person qualified for the exemption;
(3) had a physical address on January 1 of that tax
year; or
(4) was identified in the appraisal district’s records
as a separate property with its own unique account number on January
1 of that tax year.
SECTION 2. This Act applies only to an ad valorem tax year
that begins on or after the effective date of this Act.
SECTION 3. This Act takes effect immediately if it receives
a vote of two-thirds of all the members elected to each house, as
provided by Section 39, Article III, Texas Constitution. If this
Act does not receive the vote necessary for immediate effect, this
Act takes effect September 1, 2025.
