79R6190 JD-D


By:  Wong, et al.                                                 H.B. No. 2784


A BILL TO BE ENTITLED
AN ACT
relating to the authority of a taxing unit to provide an additional exemption from ad valorem taxation for property owned by certain disabled veterans who have been awarded the Purple Heart or their surviving spouses. BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: SECTION 1. Section 11.22, Tax Code, is amended by adding Subsection (b-1) to read as follows: (b-1) In addition to the exemptions provided by Subsections (a) and (b), in the manner required by law for official action, the governing body of a taxing unit may provide that a disabled veteran who has a disability rating of more than 70 percent and is a recipient of the Purple Heart is entitled to an exemption from taxation by that taxing unit of a portion, not to exceed $50,000, of the assessed value of a property that the veteran owns and designates under Subsection (f). The governing body of the taxing unit shall establish the amount of an exemption under this subsection. The governing body may provide that the surviving spouse of a disabled veteran who qualifies for an exemption for a property under this subsection is entitled to an exemption for the same property from the same taxing unit in an amount equal to that of the exemption for which the deceased veteran qualified if: (1) the deceased veteran died in a year in which the deceased veteran qualified for the exemption; (2) the surviving spouse continues to own the property; and (3) the surviving spouse designates the property for the exemption under Subsection (f). SECTION 2. This Act applies only to a tax year that begins 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 Legislature, Regular Session, 2005, to authorize the legislature to allow the governing body of a political subdivision to provide an additional exemption from ad valorem taxation for property owned by certain disabled veterans who have been awarded the Purple Heart or their surviving spouses is approved by the voters. If that amendment is not approved by the voters, this Act has no effect.