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