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.