This website will be unavailable from Friday, April 26, 2024 at 6:00 p.m. through Monday, April 29, 2024 at 7:00 a.m. due to data center maintenance.



	
Amend HB 3613 by adding the following appropriately numbered 
SECTION to the bill and renumbering subsequent SECTIONS of the bill 
accordingly:
	SECTION ____.  (a) Subchapter B, Chapter 11, Tax Code, is 
amended by adding Section 11.131 to read as follows:
	Sec. 11.131.  RESIDENCE HOMESTEAD OF 100 PERCENT OR TOTALLY 
DISABLED VETERAN.  (a)  In this section:
		(1)  "Disabled veteran" has the meaning assigned by 
Section 11.22.   
		(2)  "Residence homestead" has the meaning assigned by 
Section 11.13.
	(b)  A disabled veteran who receives from the United States 
Department of Veterans Affairs or its successor 100 percent 
disability compensation due to a service-connected disability and a 
rating of 100 percent disabled or of individual unemployability is 
entitled to an exemption from taxation of the total appraised value 
of the veteran's residence homestead.
	(b)  Subsection (a), Section 11.22, 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:

an exemption of                for a disability rating 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                                                                                                                                                                                                                                                                                                                                                                                                                                                                                              

	(c)  Subsection (c), Section 11.43, Tax Code, is amended to 
read as follows: 
	(c)  An exemption provided by Section 11.13, 11.131, 11.17, 
11.18, 11.182, 11.183, 11.19, 11.20, 11.21, 11.22, 11.23(h), (j), 
or (j-1), 11.29, 11.30, or 11.31, once allowed, need not be claimed 
in subsequent years, and except as otherwise provided by Subsection 
(e), the exemption applies to the property until it changes 
ownership or the person's qualification for the exemption changes.  
However, the chief appraiser may require a person allowed one of the 
exemptions in a prior year to file a new application to confirm the 
person's current qualification for the exemption by delivering a 
written notice that a new application is required, accompanied by 
an appropriate application form, to the person previously allowed 
the exemption.
	(d)  Subsection (a), Section 11.431, Tax Code, is amended to 
read as follows:
	(a)  The chief appraiser shall accept and approve or deny an 
application for a residence homestead exemption, including a 
disabled veteran residence homestead exemption, after the deadline 
for filing it has passed if it is filed not later than one year after 
the delinquency date for the taxes on the homestead.
	(e)  Section 403.302, Government Code, is amended by adding 
Subsection (d-1) to read as follows:
	(d-1)  For purposes of Subsection (d), a residence homestead 
that receives an exemption under Section 11.131, Tax Code, in the 
year that is the subject of the study is not considered to be 
taxable property.
	(f)  Section 11.131, Tax Code, as added by this Act, applies 
to a tax year beginning on or after January 1, 2009.
	(g)  This section takes effect immediately if this Act 
receives a vote of two-thirds of all the members elected to each 
house, as provided by Section 39, Article III, Texas Constitution.  
If this Act does not receive the vote necessary for immediate 
effect, this section takes effect September 1, 2009.