By: Van de Putte S.B. No. 1343
A BILL TO BE ENTITLED
AN ACT
relating to an exemption from ad valorem taxation of the value of
the residence homestead of members of the Texas military forces and
reservists of the armed forces of the United States in active duty
during a national emergency.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Sections 11.13(c) and (m), Tax Code, are amended
to read as follows:
(c) In addition to the exemption provided by Subsection (b)
of this section,
(1) an adult who is disabled or is 65 years of age or
older is entitled to an exemption from taxation by a school district
of $10,000 of the appraised value of a qualified [his] residence
homestead, and
(2) an adult who is a member of the Texas military
forces or who is a reservist of the armed forces of the United
States as defined in this section is entitled to an exemption from
taxation by a school district of $20,000 of the appraised value of a
qualified residence homestead during the period of time that the
person is in active duty during a national emergency as provided in
this section and Section 11.43(l) of this code.
(m) In this section:
(1) "Disabled" means under a disability for purposes
of payment of disability insurance benefits under Federal Old-Age,
Survivors, and Disability Insurance.
(2) "School district" means a political subdivision
organized to provide general elementary and secondary public
education. "School district" does not include a junior college
district or a political subdivision organized to provide special
education services.
(3) "Member of the Texas military forces" means a
person enlisted with the Texas National Guard, the Texas State
Guard, and any other active militia or military force organized
under Chapter 431, Government Code.
(4) "Reservist of the armed forces of the United
States" means a person who is a member of a reserve component of the
Army, Navy, Air Force, Marine Corps, or Coast Guard.
(5) "Active duty" means full-time duty in the active
military service of the United States. The term includes such
federal duty as full-time training duty, annual training duty, and
attendance, while in the active military service, at a school
designated as a service school by law or by the secretary of the
military department concerned. The term does not include full-time
National Guard Duty.
(6) "National emergency" means a general declaration
of emergency with respect to the national defense made by the
President or the Congress of the United States.
SECTION 2. Section 11.43, Tax Code, is amended by adding
Subsection (l) to read as follows:
(l) To receive an exemption provided by Section 11.13(c)(2)
of this code, a person must be in active duty as a result of the
declaration of a national emergency on January 1 of the year for
which the exemption is claimed. Before May 1 of the year for which
the exemption is claimed, the person must file an affidavit, as a
supplement to the application required by subsection (a) of this
section, along with a copy of official documents evidencing the
person's active duty, with the chief appraiser of the appraisal
district in which the residence homestead is located. For property
appraised by more than one appraisal district, a separate affidavit
and accompanying documents must be filed in each appraisal district
to receive the exemption. An exemption under this subsection, once
allowed, need not be claimed in subsequent years and applies to the
property until the person's qualification for the exemption ends.
However, the chief appraiser may require the filing of a new
affidavit to confirm the person's qualifications by delivering, not
later than April 1, a written notice that a new affidavit is
required, to the person previously allowed the exemption. The
affidavit, sworn to before a notary public or other person
authorized to administer oaths in this state, shall be in the
following form:
"I, , do hereby solemnly swear or affirm that I am (
) a member in good standing of the state military forces of the
State of Texas or ( ) a reservist of the armed forces of the United
States, and have been called to active duty to federal military
service as a result of a declaration of national emergency, such
duty to begin on or before January 1 of .
Subscribed to and sworn to before me this day of
, .
SEAL _________________________
Notary Public in and for
County, Texas"
SECTION 3. Section 11.431, Tax Code, is amended by adding
subsection (c) to read as follows:
(c) The chief appraiser shall accept and approve an
affidavit for an additional residence homestead exemption for
persons who qualify under Section 11.13(c)(2) of this code after
the deadline for filing if has passed if it is filed not later than
one year after the delinquency date for the taxes on the homestead.
SECTION 4. Effective date. This Act takes effect September
1, 2005, and applies to exemptions for which a person qualifies on
January 1, 2005.