| Vote Recommendation | Economic Freedom | Property Rights | Personal Responsibility | Limited Government | Individual Liberty |
|---|---|---|---|---|---|
| Neutral | Neutral | Neutral | Neutral | Neutral | Neutral |
Relating to the eligibility of the surviving spouse of an
individual who is disabled to receive a limitation on the school
district ad valorem taxes on the spouse’s residence homestead.
The bill would allow the surviving spouse of a disabled person with a tax ceiling who dies on
or after January 1, 2013 to retain the tax ceiling. Because the associated constitutional
amendment SJR 67 is self-implementing, analysis of the fiscal impact is discussed in the
fiscal note for that amendment.
Currently, an adult who is disabled or is 65 or older is entitled to an exemption from taxation by a school district of $10,000 of the appraised value of his residence homestead (11.13(c) exemption). If an individual who qualifies for the 11.13(c) exemption for an individual 65 years or older dies, then the exemption is extended to the surviving spouse under certain circumstances.
SB 2101 would extend the 11.13(c) exemption to the surviving spouse of an individual who was disabled and died on or after January 1, 2013. More specifically, this bill would provide that if an individual who qualifies for the 11.13(c) exemption for an individual who is disabled dies on or after January 1, 2013, the surviving spouse of the individual is entitled to the limitation applicable to the residence homestead if: (1) the surviving spouse is at least 55 years old when the individual dies, and (2) the residence homestead of the individual is the residence homestead of the surviving spouse and remains the residence homestead of the surviving spouse.
This bill is contingent upon passage of SJR 67, which proposes a constitutional amendment to allow the surviving spouse of a person who is disabled to receive a limitation on the school district ad valorem taxes on the spouse's residence homestead if the spouse is 55 years of age or older at the time of the person's death.
While we oppose any carve out or special privilege for any individual, this bill would simply allow a person to continue to receive a tax benefit they already receive following the death of their spouse who qualified for the benefit. We remain neutral on this legislation.