81R854 JD-D
 
  By: Aycock H.B. No. 62
 
 
 
A BILL TO BE ENTITLED
 
AN ACT
  relating to an exemption from ad valorem taxation of the residence
  homesteads of certain totally disabled veterans.
         BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
         SECTION 1.  Section 11.13, Tax Code, is amended by adding
  Subsection (s) to read as follows:
         (s)  In this subsection, "disabled veteran" has the meaning
  assigned by Section 11.22.  A disabled veteran who is classified as
  having a service-connected disability with a disability rating of
  100 percent or of totally disabled is entitled to an exemption from
  taxation of the total appraised value of the veteran's residence
  homestead.
         SECTION 2.  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 11.13(s), Tax Code, in the
  year that is the subject of the study is not considered to be
  taxable property.
         SECTION 3.  This Act applies only to ad valorem taxes imposed
  for a tax year beginning on or after the effective date of this Act.
         SECTION 4.  This Act takes effect January 1, 2010.