By:  Telford                                           H.B. No. 618
       73R1940 JD-D
                                 A BILL TO BE ENTITLED
    1-1                                AN ACT
    1-2  relating to exempting from ad valorem taxation the residence
    1-3  homesteads of certain disabled veterans and the unremarried
    1-4  surviving spouses and children of certain disabled veterans.
    1-6        SECTION 1.  Section 11.13, Tax Code, is amended by adding
    1-7  Subsection (q) to read as follows:
    1-8        (q)  A disabled veteran who has a disability rating of 100
    1-9  percent is entitled to an exemption from taxation of the veteran's
   1-10  residence homestead.  The unremarried surviving spouse of a
   1-11  disabled veteran who had a disability rating of 100 percent when
   1-12  the veteran died is entitled to an exemption from taxation of the
   1-13  surviving spouse's residence homestead.  If a spouse of a disabled
   1-14  veteran who had a disability rating of 100 percent when the veteran
   1-15  died does not survive the veteran, each surviving minor child of
   1-16  the veteran is entitled during minority to an exemption from
   1-17  taxation of the child's residence homestead if the child resided
   1-18  with the veteran when the veteran died or when the veteran became
   1-19  ill or injured with an illness or injury from which the veteran
   1-20  died.  In this subsection, the terms "child," "disability rating,"
   1-21  "disabled veteran," and "surviving spouse" have the meanings
   1-22  assigned by Section 11.22(h).  "Minor child" includes only a child
   1-23  who is unmarried and younger than 18 years of age.
   1-24        SECTION 2.  This Act takes effect January 1, 1994, but only
    2-1  if the constitutional amendment proposed by the 73rd Legislature,
    2-2  Regular Session, 1993, to authorize the legislature to exempt from
    2-3  ad valorem taxation the residence homesteads of veterans who have a
    2-4  100 percent disability rating and their survivors is approved by
    2-5  the voters.  If that proposed constitutional amendment is not
    2-6  approved by the voters, this Act has no effect.
    2-7        SECTION 3.  The importance of this legislation and the
    2-8  crowded condition of the calendars in both houses create an
    2-9  emergency   and   an   imperative   public   necessity   that   the
   2-10  constitutional rule requiring bills to be read on three several
   2-11  days in each house be suspended, and this rule is hereby suspended.