By Madden H.B. No. 2915
77R8908 GJH-D
A BILL TO BE ENTITLED
1-1 AN ACT
1-2 relating to the ad valorem tax exemptions for the spouses and
1-3 children of certain members of the armed forces.
1-4 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
1-5 SECTION 1. Section 11.22, Tax Code, is amended by amending
1-6 Subsection (d) and adding Subsection (i) to read as follows:
1-7 (d) If an individual dies while on active duty as a member
1-8 of the armed services of the United States:
1-9 (1) the individual's surviving spouse is entitled to
1-10 an exemption from taxation of $12,000 [$2,500] of the assessed
1-11 value of the property the spouse owns and designates as provided by
1-12 Subsection (f) [of this section]; and
1-13 (2) each of the individual's surviving children who is
1-14 younger than 18 years of age and unmarried is entitled to an
1-15 exemption from taxation of a portion of the assessed value of a
1-16 property the child owns and designates as provided by Subsection
1-17 (f) [of this section], the amount of exemption for each eligible
1-18 child to be computed by dividing $12,000 [$2,500] by the number of
1-19 eligible children.
1-20 (i) The surviving spouse and each surviving child of a
1-21 deceased veteran who is entitled to dependency and indemnity
1-22 compensation under 38 U.S.C. Section 1301 et seq., and its
1-23 subsequent amendments, is entitled to an exemption from taxation of
1-24 $12,000 of the assessed value of a property that the spouse or
2-1 child owns and designates as provided by Subsection (f).
2-2 SECTION 2. This Act takes effect January 1, 2002, and applies
2-3 only to taxes imposed for a tax year that begins on or after that
2-4 date, but only if the constitutional amendment proposed by the 77th
2-5 Legislature, Regular Session, 2001, to authorize an increase in the
2-6 amount of the ad valorem tax exemptions for the surviving spouse
2-7 and children of a member of the armed services of the United States
2-8 who dies while on active duty and to authorize an ad valorem tax
2-9 exemption for the surviving spouse and children of a veteran whose
2-10 death is service related is approved by the voters. If that
2-11 amendment is not approved by the voters, this Act has no effect.
2-12 SECTION 3. To the extent of any conflict, this Act prevails
2-13 over another Act of the 77th Legislature, Regular Session, 2001,
2-14 relating to nonsubstantive additions and corrections in enacted
2-15 codes.