H.B. No. 2441

AN ACT
relating to the entitlement of a person who is disabled and elderly
to receive a disabled residence homestead exemption from ad valorem
taxation from one taxing unit and an elderly exemption from another
taxing unit.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Section 11.13(h), Tax Code, is amended to read as
follows:
(h) Joint, community, or successive owners may not each
receive the same exemption provided by or pursuant to this section
for the same residence homestead in the same year. An eligible
disabled person who is 65 or older may not receive both a disabled
and an elderly residence homestead exemption from the same taxing
unit in the same year but may choose either if a taxing unit has
adopted both. An eligible disabled person who is 65 or older may
receive both a disabled and an elderly residence homestead
exemption in the same year if the person receives the exemptions
with respect to taxes levied by different taxing units. A person may
not receive an exemption under this section for more than one
residence homestead in the same year.
SECTION 2. This Act takes effect January 1, 2020.

______________________________ ______________________________
President of the Senate Speaker of the House

I certify that H.B. No. 2441 was passed by the House on May 3,
2019, by the following vote: Yeas 140, Nays 0, 2 present, not
voting.

______________________________
Chief Clerk of the House

I certify that H.B. No. 2441 was passed by the Senate on May
19, 2019, by the following vote: Yeas 31, Nays 0.

______________________________
Secretary of the Senate
APPROVED: _____________________
Date

_____________________
Governor