By: Barrientos, Shapleigh S.B. No. 658
Van de Putte
A BILL TO BE ENTITLED
1-1 AN ACT
1-2 relating to the exemption from ad valorem taxation of property of a
1-3 disabled veteran or the surviving spouse or children of a deceased
1-4 disabled veteran or member of the armed forces who dies while on
1-5 active duty.
1-6 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
1-7 SECTION 1. Subsections (a) through (d), Section 11.22, Tax
1-8 Code, are amended to read as follows:
1-9 (a) A disabled veteran is entitled to an exemption from
1-10 taxation of a portion of the assessed value of a property the
1-11 veteran [he] owns and designates as provided by Subsection (f) of
1-12 this section in accordance with the 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] of the 10% 30%
1-16 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
1-25 rating of at least 10 percent;
2-1 (2) is totally blind in one or both eyes; or
2-2 (3) has lost the use of one or more limbs.
2-3 (c) If a disabled veteran who is entitled to an exemption by
2-4 Subsection (a) or (b) of this section dies, the veteran's surviving
2-5 spouse is entitled to an exemption from taxation of a portion of
2-6 the assessed value of a property the spouse owns and designates as
2-7 provided by Subsection (f) of this section. The amount of the
2-8 exemption is the amount of the veteran's exemption at time of
2-9 death. The spouse is entitled to an exemption by this subsection
2-10 only for as long as the spouse remains unmarried. If the spouse
2-11 does not survive the veteran, each of the veteran's surviving
2-12 children who is younger than 30 [18] years of age and unmarried is
2-13 entitled to an exemption from taxation of a portion of the assessed
2-14 value of a property the child owns and designates as provided by
2-15 Subsection (f) of this section. The amount of exemption for each
2-16 eligible child is [computed by dividing] the amount of the
2-17 veteran's exemption at time of death [by the number of eligible
2-18 children].
2-19 (d) If an individual dies while on active duty as a member
2-20 of the armed services of the United States:
2-21 (1) the individual's surviving spouse is entitled to
2-22 an exemption from taxation of $5,000 [$2,500] of the assessed value
2-23 of the property the spouse owns and designates as provided by
2-24 Subsection (f) of this section; and
2-25 (2) each of the individual's surviving children who is
2-26 younger than 30 [18] years of age and unmarried is entitled to an
3-1 exemption from taxation of $5,000 [a portion] of the assessed value
3-2 of a property the child owns and designates as provided by
3-3 Subsection (f) of this section[, the amount of exemption for each
3-4 eligible child to be computed by dividing $2,500 by the number of
3-5 eligible children].
3-6 SECTION 2. This Act takes effect January 1, 2002, but only
3-7 if the constitutional amendment proposed by the 77th Legislature,
3-8 Regular Session, 2001, to authorize the legislature to set the
3-9 amount of the ad valorem tax exemption for the surviving spouse and
3-10 each child of a deceased disabled veteran in an amount equal to the
3-11 amount of the exemption to which the disabled veteran was entitled
3-12 is approved by the voters. If that amendment is not approved by
3-13 the voters, this Act has no effect.