79R4592 MFC-F


By:  McReynolds, et al.                                           H.B. No. 1051



A BILL TO BE ENTITLED

AN ACT

relating to the amount of the ad valorem tax exemptions to which 
veterans with certain disability ratings are entitled.
	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:                        
	SECTION 1.  Section 11.22(a), Tax Code, is amended to read as 
follows:       
	(a)  A disabled veteran is entitled to an exemption from 
taxation of a portion of the assessed value of a property the 
veteran owns and designates as provided by Subsection (f) of this 
section in accordance with the following schedule:
			 for a disability rating of                                                  

an exemption of                                                               up to:                                                                                                                                                                                at least:                                                                                                                                                                                                 but less [not greater] than:                                                                                                                                                                                                                                                                                                                                   
$5,000 of the                                                                                                                                                                         10%                                                                                                                                                                                                       30%                                                                                                                                                                                                                                                                                                                                                            
assessed value                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                 
 7,500                                                                                                                                                                                 30[31]                                                                                                                                                                                                    50                                                                                                                                                                                                                                                                                                                                                             
 10,000                                                                                                                                                                                50[51]                                                                                                                                                                                                    70                                                                                                                                                                                                                                                                                                                                                             
 12,000                                                                                                                                                                                70[71] and over                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                          

	SECTION 2.  The change in law made by Section 11.22(a), Tax 
Code, as amended by this Act, applies only to an exemption from ad 
valorem taxation for a tax year beginning on or after the effective 
date of this Act.
	SECTION 3.  This Act takes effect January 1, 2006, but only 
if the constitutional amendment proposed by the 79th Texas 
Legislature, Regular Session, 2005, to authorize an increase in the 
amount of the ad valorem tax exemptions for veterans who are 
certified as having certain disability ratings is approved by the 
voters.  If that amendment is not approved by the voters, this Act 
has no effect.