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Senate Bill 611 |
Senate Author: Campbell et al. |
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Effective: See below |
House Sponsor: Lopez et al. |
Senate Bill 611 amends the Tax Code to expand the scope of the total residence homestead property tax exemption for the surviving spouse of a U.S. armed services member who is killed in action so as to make the exemption available for the surviving spouse of any such individual who is killed or fatally injured in the line of duty. The bill makes a related change with respect to approving or denying an application for such an exemption that is filed late. The bill takes effect January 1, 2022, except that the expanded tax exemption takes effect only if a related constitutional amendment is approved by voters.