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AN ACT
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relating to an exemption from ad valorem taxation of the residence |
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homestead of the surviving spouse of a member of the armed services |
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of the United States who is killed or fatally injured in the line of |
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duty and to late applications for exemptions from such taxation for |
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disabled members. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. The heading to Section 11.133, Tax Code, is |
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amended to read as follows: |
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Sec. 11.133. RESIDENCE HOMESTEAD OF SURVIVING SPOUSE OF |
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MEMBER OF ARMED SERVICES KILLED IN LINE OF DUTY [ACTION]. |
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SECTION 2. Section 11.133(b), Tax Code, is amended to read |
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as follows: |
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(b) The surviving spouse of a member of the armed services |
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of the United States who is killed or fatally injured in the line of |
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duty [in action] is entitled to an exemption from taxation of the |
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total appraised value of the surviving spouse's residence homestead |
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if the surviving spouse has not remarried since the death of the |
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member of the armed services. |
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SECTION 3. Section 11.431(a), Tax Code, is amended to read |
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as follows: |
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(a) Except as provided by Section 11.439, the [The] chief |
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appraiser shall accept and approve or deny an application for a |
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residence homestead exemption[, including an exemption under |
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Section 11.131 or 11.132 for the residence homestead of a disabled |
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veteran or the surviving spouse of a disabled veteran, an exemption |
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under Section 11.133 for the residence homestead of the surviving |
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spouse of a member of the armed services of the United States who is |
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killed in action, or an exemption under Section 11.134 for the |
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residence homestead of the surviving spouse of a first responder |
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who is killed or fatally injured in the line of duty,] after the |
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deadline for filing it has passed if it is filed not later than two |
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years after the delinquency date for the taxes on the homestead. |
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SECTION 4. The heading to Section 11.439, Tax Code, is |
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amended to read as follows: |
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Sec. 11.439. LATE APPLICATIONS [APPLICATION] FOR DISABLED |
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VETERANS EXEMPTIONS [EXEMPTION]. |
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SECTION 5. Section 11.439(a), Tax Code, is amended to read |
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as follows: |
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(a) The chief appraiser shall accept and approve or deny an |
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application for an exemption under Section 11.131 or 11.132 for the |
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residence homestead of a disabled veteran but not the surviving |
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spouse of the disabled veteran or Section 11.22 after the filing |
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deadline provided by Section 11.43 if the application is filed not |
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later than five years after the delinquency date for the taxes on |
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the property. |
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SECTION 6. Section 11.133, Tax Code, as amended by this Act, |
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applies only to a tax year beginning on or after January 1, 2022. |
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SECTION 7. Sections 11.431 and 11.439, Tax Code, as amended |
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by this Act, apply only to an application for an exemption filed for |
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a tax year that begins on or after the effective date of this Act. |
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SECTION 8. (a) Except as provided by Subsection (b) of this |
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section, this Act takes effect January 1, 2022. |
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(b) Section 11.133, Tax Code, as amended by this Act, takes |
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effect January 1, 2022, but only if the constitutional amendment |
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proposed by the 87th Legislature, Regular Session, 2021, |
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authorizing the legislature to provide for an exemption from ad |
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valorem taxation of all or part of the market value of the residence |
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homestead of the surviving spouse of a member of the armed services |
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of the United States who is killed or fatally injured in the line of |
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duty is approved by the voters. If that amendment is not approved |
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by the voters, Section 11.133, Tax Code, as amended by this Act, has |
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no effect. |
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______________________________ |
______________________________ |
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President of the Senate |
Speaker of the House |
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I hereby certify that S.B. No. 611 passed the Senate on |
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April 8, 2021, by the following vote: Yeas 29, Nays 1; and that |
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the Senate concurred in House amendment on May 27, 2021, by the |
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following vote: Yeas 30, Nays 1. |
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______________________________ |
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Secretary of the Senate |
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I hereby certify that S.B. No. 611 passed the House, with |
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amendment, on May 23, 2021, by the following vote: Yeas 146, |
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Nays 0, one present not voting. |
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______________________________ |
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Chief Clerk of the House |
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Approved: |
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______________________________ |
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Date |
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______________________________ |
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Governor |