HB 1313 Disable Person Surviving Spouse

Section 11.26
HB 1313 amends subsection (i) to modify the provision that a surviving spouse of an individual who qualifies for an exemption provided by Tax Code Section 11.13(c), relating to residence homestead exemptions for those individuals who are 65 years of age or older or disabled, is entitled to the school district tax limitation under certain circumstances by striking the requirement that this applies only to a surviving spouse of an individual who is 65 years of age or older.
The bill adds subsection (i1) to provide that a limitation under subsection (i) applicable to the residence homestead of a surviving spouse of an individual who was disabled and who died before Jan. 1, 2020, is calculated as if the surviving spouse was entitled to the limitation when the individual died.

Effective Jan. 1, 2020, and applies only to a tax year beginning on or after that effective date. An amendment to the Texas Constitution, Article VIII, Section 1b(d), was not passed by the 86th Texas
Legislature.