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A BILL TO BE ENTITLED
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AN ACT
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relating to an exemption from ad valorem taxation of the residence |
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homesteads of certain totally disabled veterans and to the amount |
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of the exemption from ad valorem taxation to which a disabled |
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veteran is entitled based on disability rating. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Subchapter B, Chapter 11, Tax Code, is amended by |
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adding Section 11.131 to read as follows: |
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Sec. 11.131. RESIDENCE HOMESTEAD OF 100 PERCENT OR TOTALLY |
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DISABLED VETERAN. (a) In this section: |
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(1) "Disabled veteran" has the meaning assigned by |
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Section 11.22. |
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(2) "Residence homestead" has the meaning assigned by |
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Section 11.13. |
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(b) A disabled veteran who receives from the United States |
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Department of Veterans Affairs or its successor 100 percent |
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disability compensation due to a service-connected disability and a |
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rating of 100 percent disabled or of individual unemployability is |
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entitled to an exemption from taxation of the total appraised value |
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of the veteran's residence homestead. |
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SECTION 2. Section 11.22(a), Tax Code, is amended to read as |
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follows: |
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(a) A disabled veteran is entitled to an exemption from |
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taxation of a portion of the assessed value of a property the |
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veteran owns and designates as provided by Subsection (f) [of this
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section] in accordance with the following schedule: |
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for a disability rating of |
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an exemption of |
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at least: |
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but less [not greater] than: |
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SECTION 3. Section 403.302, Government Code, is amended by |
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adding Subsection (d-1) to read as follows: |
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(d-1) For purposes of Subsection (d), a residence homestead |
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that receives an exemption under Section 11.131, Tax Code, in the |
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year that is the subject of the study is not considered to be |
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taxable property. |
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SECTION 4. Section 11.131, Tax Code, as added by this Act, |
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applies only to ad valorem taxes imposed for a tax year beginning on |
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or after the effective date of this Act. |
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SECTION 5. This Act takes effect January 1, 2010. |