By Longoria H.B. No. 69
75R154 JD-D
A BILL TO BE ENTITLED
1-1 AN ACT
1-2 relating to the exemption from ad valorem taxation of the property
1-3 of a disabled veteran or the surviving spouse or children of a
1-4 disabled veteran.
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 (f) [of this section] in accordance with the
1-12 following schedule:
1-13 an exemption of for a disability rating of
1-14 up to: at least: but not greater than:
1-15 $5,000 [$1,500] 10% 30%
1-16 of the assessed value
1-17 7,500 [2,000] 31 50
1-18 10,000 [2,500] 51 70
1-19 12,000 [3,000] 71 and over
1-20 (b) A disabled veteran is entitled to an exemption from
1-21 taxation of $12,000 [$3,000] of the assessed value of a property
1-22 the veteran [he] owns and designates as provided by Subsection (f)
1-23 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) If a disabled veteran who is entitled to an exemption by
2-5 Subsection (a) or (b) [of this section] dies, the veteran's
2-6 surviving spouse is entitled to an exemption from taxation of a
2-7 portion of the assessed value of a property the spouse owns and
2-8 designates as provided by Subsection (f) [of this section]. The
2-9 amount of the exemption is the amount of the veteran's exemption at
2-10 time of death. The spouse is entitled to an exemption by this
2-11 subsection only for as long as the spouse remains unmarried. If
2-12 the spouse does not survive the veteran, each of the veteran's
2-13 surviving children who is younger than 18 years of age and
2-14 unmarried is entitled to an exemption from taxation of a portion of
2-15 the assessed value of a property the child owns and designates as
2-16 provided by Subsection (f) [of this section]. The amount of
2-17 exemption for each eligible child is computed by dividing the
2-18 amount of the veteran's exemption at time of death by the number of
2-19 eligible children.
2-20 (d) If an individual dies while on active duty as a member
2-21 of the armed services of the United States:
2-22 (1) the individual's surviving spouse is entitled to
2-23 an exemption from taxation of $5,000 [$2,500] of the assessed value
2-24 of the property the spouse owns and designates as provided by
2-25 Subsection (f) [of this section]; and
2-26 (2) each of the individual's surviving children who is
2-27 younger than 18 years of age and unmarried is entitled to an
3-1 exemption from taxation of a portion of the assessed value of a
3-2 property the child owns and designates as provided by Subsection
3-3 (f) [of this section], the amount of exemption for each eligible
3-4 child to be computed by dividing $5,000 [$2,500] by the number of
3-5 eligible children.
3-6 (e) An individual who qualifies for more than one exemption
3-7 authorized by this section is entitled to aggregate the amounts of
3-8 the exemptions, except that:
3-9 (1) a disabled veteran who qualifies for more than one
3-10 exemption authorized by Subsections (a) and (b) [of this section]
3-11 is entitled to only one exemption but may choose the greatest
3-12 exemption for which the veteran [he] qualifies; and
3-13 (2) an individual who receives an exemption as a
3-14 surviving spouse of a disabled veteran as provided by Subsection
3-15 (c) [of this section] may not receive an exemption as a surviving
3-16 child as provided by Subsection (c) or (d) [of this section].
3-17 (f) An individual may receive an exemption to which the
3-18 individual [he] is entitled by this section against only one
3-19 property, which must be the same for every taxing unit in which the
3-20 individual claims the exemption. If an individual is entitled by
3-21 Subsection (e) [of this section] to aggregate the amounts of more
3-22 than one exemption, the individual [he] must take the entire
3-23 aggregated amount against the same property. An individual must
3-24 designate on the individual's [his] exemption application form the
3-25 property against which the individual [he] takes an exemption under
3-26 this section.
3-27 (g) An individual is not entitled to an exemption by this
4-1 section unless the individual [he] is a resident of this state.
4-2 (h) In this section:
4-3 (1) "Child" includes an adopted child or a child born
4-4 out of wedlock whose paternity has been admitted or has been
4-5 established in a legal action.
4-6 (2) "Disability rating" means a veteran's total
4-7 [percentage of] disability rating as certified by the Veterans'
4-8 Administration or its successor or the branch of the armed services
4-9 in which the veteran served, including any consideration of the
4-10 veteran's unemployability.
4-11 (3) "Disabled veteran" means a veteran of the armed
4-12 services of the United States who is classified as disabled by the
4-13 Veterans' Administration or its successor or the branch of the
4-14 armed services in which the veteran served and whose disability is
4-15 service-connected.
4-16 (4) "Surviving spouse" means the individual who was
4-17 married to a disabled veteran or member of the armed services at
4-18 the time of the veteran's or member's death.
4-19 SECTION 2. Section 2(d), Article VIII, Texas Constitution,
4-20 is repealed by this Act, as permitted by that section of the
4-21 constitution.
4-22 SECTION 3. This Act takes effect January 1, 1998, and
4-23 applies only to taxes imposed for a tax year that begins on or
4-24 after that date.
4-25 SECTION 4. The importance of this legislation and the
4-26 crowded condition of the calendars in both houses create an
4-27 emergency and an imperative public necessity that the
5-1 constitutional rule requiring bills to be read on three several
5-2 days in each house be suspended, and this rule is hereby suspended.