78th Texas Legislature, Regular Session, House Bill 136, Chapter 396 Page: 1 of 11
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CHAPTER 396 H.B. No. 136
1 AN ACT
2 relating to limiting the amount of county, municipal, or junior
3 college district ad valorem taxes that may be imposed on the
4 residence homesteads of the disabled and of the elderly and their
5 surviving spouses.
6 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
7 SECTION 1. Subchapter B, Chapter 11, Tax Code, is amended by
8 adding Section 11.261 to read as follows:
9 Sec. 11.261. LIMITATION OF COUNTY, MUNICIPAL, OR JUNIOR
10 COLLEGE DISTRICT TAX ON HOMESTEADS OF DISABLED AND ELDERLY. (a)
11 This section applies only to a county, municipality, or junior
12 college district that has established a limitation on the total
13 amount of taxes that may be imposed by the county, municipality, or
14 junior college district on the residence homestead of a disabled
15 individual or an individual 65 years of age or older under Section
16 1-b(h), Article VIII, Texas Constitution.
17 (b) The tax officials shall appraise the property to which
18 the limitation applies and calculate taxes as on other property,
19 but if the tax so calculated exceeds the limitation provided by this
20 section, the tax imposed is the amount of the tax as limited by this
21 section, except as otherwise provided by this section. The county,
22 municipality, or junior college district may not increase the total
23 annual amount of ad valorem taxes the county, municipality, or
24 junior college district imposes on the residence homestead of a
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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]. (texashistory.unt.edu/ark:/67531/metapth158146/m1/1/: accessed March 29, 2017), University of North Texas Libraries, The Portal to Texas History, texashistory.unt.edu; crediting UNT Libraries Government Documents Department.