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Senate Bill 516 |
Senate Author: Patrick et al. |
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Effective: See below |
House Sponsor: Fletcher |
Senate Bill 516 amends the Tax Code to entitle the surviving spouse of a 100 percent or totally disabled veteran who qualified for a residence homestead exemption from property taxes on the basis of a service-related disability when the disabled veteran died to a residence homestead exemption for the same property to which the disabled veteran's exemption applied if the surviving spouse has not remarried since the death of the disabled veteran and the property was the residence homestead of the surviving spouse when the disabled veteran died and remains as such. The bill entitles a surviving spouse who qualifies for such an exemption, if the surviving spouse subsequently qualifies a different property as the surviving spouse's residence homestead, to a tax exemption for the subsequently qualified homestead in an amount equal to the dollar amount of the tax exemption for the former homestead in the last year in which the surviving spouse received the exemption for that homestead if the surviving spouse has not remarried since the death of the disabled veteran. The surviving spouse is also entitled to receive from the chief appraiser of the appraisal district in which the former residence homestead 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.
The bill takes effect January 1, 2012, contingent on voter approval of a constitutional amendment proposed by Senate Joint Resolution 14.