By Willis, Raymond, et al. H.B. No. 177
74R1032 SMH-D
A BILL TO BE ENTITLED
1-1 AN ACT
1-2 relating to the exemption from ad valorem taxation of property
1-3 owned by disabled veterans or by the surviving spouses and
1-4 surviving minor children of disabled veterans.
1-5 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
1-6 SECTION 1. Section 11.22, Tax Code, is amended to read as
1-7 follows:
1-8 Sec. 11.22. DISABLED VETERANS. (a) A disabled veteran is
1-9 entitled to an exemption from taxation of a portion of the assessed
1-10 value of a property the veteran <he> owns and designates as
1-11 provided by Subsection (g) <(f)> of this section in accordance with
1-12 the following schedule:
1-13 an exemption of for a disability rating of
1-14 up to: at least: but not greater than:
1-15 $15,000 <$1,500> of the 10% 30%
1-16 assessed value
1-17 20,000 <2,000> 31 50
1-18 25,000 <2,500> 51 70
1-19 30,000 <3,000> 71 and over
1-20 (b) A disabled veteran is entitled to an exemption from
1-21 taxation of $30,000 <$3,000> of the assessed value of a property
1-22 the veteran <he> owns and designates as provided by Subsection (g)
1-23 <(f)> of this section if the veteran:
1-24 (1) is 65 years of age or older and has a disability
2-1 rating of at least 10 percent;
2-2 (2) is totally blind in one or both eyes; or
2-3 (3) has lost the use of one or more limbs.
2-4 (c) A disabled veteran who is classified as permanently and
2-5 totally disabled is entitled to an exemption from taxation of
2-6 $30,000 of the assessed value of a property the veteran owns and
2-7 designates as provided by Subsection (g) of this section if any
2-8 part of the veteran's disability is service-connected.
2-9 (d) If a disabled veteran who is entitled to an exemption by
2-10 Subsection (a), <or> (b), or (c) of this section dies, the
2-11 veteran's surviving spouse is entitled to an exemption from
2-12 taxation of a portion of the assessed value of a property the
2-13 spouse owns and designates as provided by Subsection (g) <(f)> of
2-14 this section. The amount of the exemption is the amount of the
2-15 veteran's exemption at time of death. The spouse is entitled to an
2-16 exemption by this subsection only for as long as the spouse remains
2-17 unmarried. If the spouse does not survive the veteran, each of the
2-18 veteran's surviving children who is younger than 18 years of age
2-19 and unmarried is entitled to an exemption from taxation of a
2-20 portion of the assessed value of a property the child owns and
2-21 designates as provided by Subsection (g) <(f)> of this section.
2-22 The amount of exemption for each eligible child is computed by
2-23 dividing the amount of the veteran's exemption at time of death by
2-24 the number of eligible children.
2-25 (e) <(d)> If an individual dies while on active duty as a
2-26 member of the armed services of the United States:
2-27 (1) the individual's surviving spouse is entitled to
3-1 an exemption from taxation of $25,000 <$2,500> of the assessed
3-2 value of the property the spouse owns and designates as provided by
3-3 Subsection (g) <(f)> of this section; and
3-4 (2) each of the individual's surviving children who is
3-5 younger than 18 years of age and unmarried is entitled to an
3-6 exemption from taxation of a portion of the assessed value of a
3-7 property the child owns and designates as provided by Subsection
3-8 (g) <(f)> of this section, the amount of exemption for each
3-9 eligible child to be computed by dividing $25,000 <$2,500> by the
3-10 number of eligible children.
3-11 (f) <(e)> An individual who qualifies for more than one
3-12 exemption authorized by this section is entitled to aggregate the
3-13 amounts of the exemptions, except that:
3-14 (1) a disabled veteran who qualifies for more than one
3-15 exemption authorized by Subsections (a), <and> (b), and (c) of this
3-16 section is entitled to only one exemption but may choose the
3-17 greatest exemption for which the veteran <he> qualifies; and
3-18 (2) an individual who receives an exemption as a
3-19 surviving spouse of a disabled veteran as provided by Subsection
3-20 (d) <(c)> of this section may not receive an exemption as a
3-21 surviving child as provided by Subsection (d) <(c)> or (e) <(d)> of
3-22 this section.
3-23 (g) <(f)> An individual may receive an exemption to which
3-24 the individual <he> is entitled by this section against only one
3-25 property, which must be the same for every taxing unit in which the
3-26 individual claims the exemption. If an individual is entitled by
3-27 Subsection (f) <(e)> of this section to aggregate the amounts of
4-1 more than one exemption, the individual <he> must take the entire
4-2 aggregated amount against the same property. An individual must
4-3 designate on the individual's <his> exemption application form the
4-4 property against which the individual <he> takes an exemption under
4-5 this section.
4-6 (h) <(g)> An individual is not entitled to an exemption by
4-7 this section unless the individual <he> is a resident of this
4-8 state.
4-9 (i) <(h)> In this section:
4-10 (1) "Child" includes an adopted child or a child born
4-11 out of wedlock whose paternity has been admitted or has been
4-12 established in a legal action.
4-13 (2) "Disability rating" means a veteran's percentage
4-14 of disability as certified by the Department of Veterans Affairs
4-15 <Veterans' Administration> or its successor or the branch of the
4-16 armed services in which the veteran served.
4-17 (3) "Disabled veteran" means a veteran of the armed
4-18 services of the United States who is classified as disabled by the
4-19 Department of Veterans Affairs <Veterans' Administration> or its
4-20 successor or the branch of the armed services in which the veteran
4-21 served and whose disability is service-connected.
4-22 (4) "Surviving spouse" means the individual who was
4-23 married to a disabled veteran or member of the armed services at
4-24 the time of the veteran's or member's death.
4-25 SECTION 2. This Act takes effect January 1, 1997, and
4-26 applies only to taxes imposed for tax years beginning on or after
4-27 that date, but only if the constitutional amendment proposed by the
5-1 74th Legislature, Regular Session, 1995, relating to the exemption
5-2 from ad valorem taxation of property owned by disabled veterans or
5-3 by the surviving spouses and surviving minor children of disabled
5-4 veterans is approved by the voters. If that amendment is not
5-5 approved by the voters, this Act has no effect.
5-6 SECTION 3. The importance of this legislation and the
5-7 crowded condition of the calendars in both houses create an
5-8 emergency and an imperative public necessity that the
5-9 constitutional rule requiring bills to be read on three several
5-10 days in each house be suspended, and this rule is hereby suspended.