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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.
No significant fiscal implication to the State is anticipated.
HB 2441 would prohibit an eligible disabled person who is 65 or older from receiving both a disabled and an elderly residence homestead exemption from the same taxing unit, but would allow the person to choose either if a taxing unit has adopted both exemptions. It would also allow an eligible disabled person who is 65 or older to 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.
Texas Action remains neutral on HB 2441 because it does not affect our liberty principles. While we generally oppose the expansion or creation of tax exemptions that favor a certain class at the expense of other taxpayers, this bill merely appears to be clarifying the circumstances in which disabled and elderly persons may use the existing tax exemptions granted to them.