78th Texas Legislature, Regular Session, House Bill 136, Chapter 396 Page: 3 of 11
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H.B. No. 136
1 is increased on the appraisal roll because of the enhancement of
2 value by the improvements. The amount of the tax increase is
3 determined by applying the current tax rate to the difference
4 between the appraised value of the homestead with the improvements
5 and the appraised value it would have had without the improvements.
6 A limitation provided by this section then applies to the increased
7 amount of county, municipal, or junior college district taxes on
8 the residence homestead until more improvements, if any, are made.
9 (d) A limitation on county, municipal, or junior college
10 district tax increases provided by this section expires if on
11 January 1:
12 (1) none of the owners of the structure who qualify for
13 the exemption provided by Section 11.13(c) for a disabled
14 individual or an individual 65 years of age or older and who owned
15 the structure when the limitation provided by this section first
16 took effect is using the structure as a residence homestead; or
17 (2) none of the owners of the structure qualifies for
18 the exemption provided by Section 11.13(c) for a disabled
19 individual or an individual 65 years of age or older.
20 (e) If the appraisal roll provides for taxation of appraised
21 value for a prior year because a residence homestead exemption for
22 disabled individuals or individuals 65 years of age or older was
23 erroneously allowed, the tax assessor for the applicable county,
24 municipality, or junior college district shall add, as back taxes
25 due as provided by Section 26.09(d), the positive difference, if
26 any, between the tax that should have been imposed for that year and
27 the tax that was imposed because of the provisions of this section.
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Texas. Legislature. House of Representatives. 78th Texas Legislature, Regular Session, House Bill 136, Chapter 396, legislative document, June 20, 2003; [Austin, Texas]. (https://texashistory.unt.edu/ark:/67531/metapth158146/m1/3/: accessed April 19, 2024), University of North Texas Libraries, The Portal to Texas History, https://texashistory.unt.edu; crediting UNT Libraries Government Documents Department.