TITLE: Relating to the meaning of "disabled" for purposes of eligibility for an exemption from ad valorem taxation of or a limitation of ad valorem taxes on the residence homestead of a person who is disabled.

SUMMARY: Relating to the meaning of "disabled" for purposes of eligibility for an exemption from ad valorem taxation of or a limitation of ad valorem taxes on the residence homestead of a person who is disabled.

FULL TEXT:
AN ACT relating to the meaning of "disabled" for purposes of eligibility for an exemption from ad valorem taxation of or a limitation of ad valorem taxes on the residence homestead of a person who is disabled. BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: SECTION 1. Section 11.13(m)(1), Tax Code, is amended to read as follows: (1) "Disabled" means:(A) under a disability for purposes of payment of disability insurance benefits under Federal Old-Age, Survivors, and Disability Insurance;or (B) diagnosed by a licensed physician as having cancer, diabetes, multiple sclerosis, or epilepsy.SECTION 2. This Act applies only to ad valorem taxes imposed for a tax year beginning on or after the effective date of this Act. SECTION 3. This Act takes effect January 1, 2014, but only if the constitutional amendment proposed by the 83rd Legislature, Regular Session, 2013, authorizing the legislature to define "disabled" for purposes of eligibility for an exemption from ad valorem taxation of or a limitation of ad valorem taxes on the residence homestead of a person who is disabled is approved by the voters.