By Telford H.B. No. 487 74R3165 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. 1-5 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: 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, 1996, but only 2-1 if the constitutional amendment proposed by the 74th Legislature, 2-2 Regular Session, 1995, 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.