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Senate Bill 163 |
Senate Author: Van de Putte |
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Effective: See below |
House Sponsor: Turner, Chris et al. |
Senate Bill 163 amends the Tax Code to entitle the surviving spouse of a member of the U.S. military who is killed in action to a property tax exemption for the total appraised value of the surviving spouse's residence homestead if the surviving spouse has not remarried since that member's death and for the surviving spouse to receive a tax exemption for a property subsequently qualified as the surviving spouse's residence homestead in an amount equal to the dollar amount of the tax exemption for the first property in the last year in which the surviving spouse received that exemption if the surviving spouse still has not remarried. The bill entitles the surviving spouse 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.
Senate Bill 163 amends the Government Code to exclude a residence homestead that receives an exemption under the bill's provisions in the year that is the subject of the comptroller of public accounts' study of school district property values from consideration as taxable property for the purpose of determining the taxable value of property in a district.
Senate Bill 163 takes effect January 1, 2014, contingent on voter approval of the constitutional amendment proposed by House Joint Resolution 62.