| |
| |
|
|
A BILL TO BE ENTITLED
|
|
|
AN ACT
|
|
|
relating to an exemption from ad valorem taxation of the residence |
|
|
homestead of the surviving spouse of a military service member who |
|
|
is killed or fatally injured in the line of duty. |
|
|
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
|
|
SECTION 1. Section 11.133, Tax Code, is amended to read as |
|
|
follows: |
|
|
Sec. 11.133. RESIDENCE HOMESTEAD OF SURVIVING SPOUSE OF |
|
|
MILITARY SERVICE MEMBER [OF ARMED SERVICES] KILLED IN LINE OF DUTY. |
|
|
(a) In this section: |
|
|
(1) "Qualifying military service member" means an |
|
|
individual who is: |
|
|
(A) a member of the armed services of the United |
|
|
States; or |
|
|
(B) considered to be a military technician (dual |
|
|
status) under 10 U.S.C. Section 10216 or 32 U.S.C. Section 709. |
|
|
(2) "Residence homestead" has the meaning assigned by |
|
|
Section 11.13. |
|
|
(3) [(2)] "Surviving spouse" means the individual who |
|
|
was married to a qualifying military service member [of the armed |
|
|
services of the United States] at the time of the member's death. |
|
|
(b) The surviving spouse of a qualifying military service |
|
|
member [of the armed services of the United States] who is killed or |
|
|
fatally injured in the line of duty is entitled to an exemption from |
|
|
taxation of the total appraised value of the surviving spouse's |
|
|
residence homestead if the surviving spouse has not remarried since |
|
|
the death of the qualifying military service member [of the armed |
|
|
services]. |
|
|
(c) A surviving spouse who receives an exemption under |
|
|
Subsection (b) for a residence homestead is entitled to receive an |
|
|
exemption from taxation of a property that the surviving spouse |
|
|
subsequently qualifies as the surviving spouse's residence |
|
|
homestead in an amount equal to the dollar amount of the exemption |
|
|
from taxation of the first property for which the surviving spouse |
|
|
received the exemption under Subsection (b) in the last year in |
|
|
which the surviving spouse received that exemption if the surviving |
|
|
spouse has not remarried since the death of the qualifying military |
|
|
service member [of the armed services]. The surviving spouse is |
|
|
entitled to receive from the chief appraiser of the appraisal |
|
|
district in which the first property for which the surviving spouse |
|
|
claimed the exemption was located a written certificate providing |
|
|
the information necessary to determine the amount of the exemption |
|
|
to which the surviving spouse is entitled on the subsequently |
|
|
qualified homestead. |
|
|
SECTION 2. The change in law made by this Act applies to the |
|
|
surviving spouse of a qualifying military service member, as that |
|
|
term is defined by Section 11.133, Tax Code, as amended by this Act, |
|
|
on or after the effective date of this Act regardless of the date |
|
|
the qualifying military service member died. |
|
|
SECTION 3. This Act applies only to ad valorem taxes imposed |
|
|
for an ad valorem tax year that begins on or after the effective |
|
|
date of this Act. |
|
|
SECTION 4. This Act takes effect January 1, 2024, but only |
|
|
if the constitutional amendment proposed by the 88th Legislature, |
|
|
Second Called Session, 2023, authorizing the legislature to provide |
|
|
for an exemption from ad valorem taxation of all or part of the |
|
|
market value of the residence homestead of the surviving spouse of a |
|
|
military service member who is killed or fatally injured in the line |
|
|
of duty is approved by the voters. If that amendment is not |
|
|
approved by the voters, this Act has no effect. |