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.