By Flores H.B. No. 3339 77R9030 JD-D A BILL TO BE ENTITLED 1-1 AN ACT 1-2 relating to the authority of a school district to exempt from ad 1-3 valorem taxation the property of an elderly disabled veteran. 1-4 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: 1-5 SECTION 1. Subchapter B, Chapter 11, Tax Code, is amended by 1-6 adding Section 11.221 to read as follows: 1-7 Sec. 11.221. PROPERTY OF ELDERLY DISABLED VETERANS. (a) In 1-8 this section, "disabled veteran" has the meaning assigned by 1-9 Section 11.22. 1-10 (b) If a school district adopts an exemption for disabled 1-11 veterans who have attained the age of 65 under Section 2(e), 1-12 Article VIII, Texas Constitution, in addition to any exemption 1-13 provided by Section 11.22, a disabled veteran who has attained the 1-14 age of 65 is entitled to an exemption from taxation by a school 1-15 district of property owned by the veteran of the type and amount 1-16 determined by the governing body of the school district. 1-17 SECTION 2. Section 11.43, Tax Code, is amended by amending 1-18 Subsection (c) and adding Subsection (l) to read as follows: 1-19 (c) An exemption provided by Section 11.13, 11.17, 11.18, 1-20 11.183, 11.19, 11.20, 11.21, 11.22, 11.221, 11.23(j), 11.29, 11.30, 1-21 or 11.31 of this code, once allowed, need not be claimed in 1-22 subsequent years, and except as otherwise provided by Subsection 1-23 (e) or (l) of this section, the exemption applies to the property 1-24 until it changes ownership or the person's qualification for the 2-1 exemption changes. However, the chief appraiser may require a 2-2 person allowed one of the exemptions in a prior year to file a new 2-3 application to confirm the person's current qualification for the 2-4 exemption by delivering a written notice that a new application is 2-5 required, accompanied by an appropriate application form, to the 2-6 person previously allowed the exemption. 2-7 (l) An exemption provided by Section 11.221 terminates if 2-8 the governing board of the school district repeals or abolishes the 2-9 exemption. If the school district amends the exemption, the 2-10 amended exemption applies to the property to which the exemption 2-11 applied before the amendment until the property owner files a new 2-12 application for the amended exemption. 2-13 SECTION 3. This Act takes effect January 1, 2002, but 2-14 only if the constitutional amendment proposed by the 77th 2-15 Legislature, Regular Session, 2001, to authorize a school 2-16 district to exempt from ad valorem taxation the property of an 2-17 elderly disabled veteran is approved by the voters. If that 2-18 amendment is not approved by the voters, this Act has no effect.