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AN ACT
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relating to the determination of the market value of a residence |
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homestead for ad valorem tax purposes on the basis of the property's |
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value as a residence homestead and to an exemption from ad valorem |
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taxation of the residence homesteads of certain totally disabled |
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veterans and to the amount of the exemption from ad valorem taxation |
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to which a disabled 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. (a) Subchapter B, Chapter 11, Tax Code, is |
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amended by 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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(b) Subsection (a), Section 11.22, Tax Code, is amended to |
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read as 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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an exemption of for a disability rating of |
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at least: |
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but less [not greater] than: |
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(c) Subsection (c), Section 11.43, Tax Code, is amended to |
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read as follows: |
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(c) An exemption provided by Section 11.13, 11.131, 11.17, |
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11.18, 11.182, 11.183, 11.19, 11.20, 11.21, 11.22, 11.23(h), (j), |
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or (j-1), 11.29, 11.30, or 11.31, once allowed, need not be claimed |
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in subsequent years, and except as otherwise provided by Subsection |
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(e), the exemption applies to the property until it changes |
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ownership or the person's qualification for the exemption changes. |
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However, the chief appraiser may require a person allowed one of the |
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exemptions in a prior year to file a new application to confirm the |
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person's current qualification for the exemption by delivering a |
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written notice that a new application is required, accompanied by |
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an appropriate application form, to the person previously allowed |
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the exemption. |
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(d) Subsection (a), Section 11.431, Tax Code, is amended to |
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read as follows: |
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(a) The chief appraiser shall accept and approve or deny an |
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application for a residence homestead exemption, including a |
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disabled veteran residence homestead exemption, after the deadline |
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for filing it has passed if it is filed not later than one year after |
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the delinquency date for the taxes on the homestead. |
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(e) Section 403.302, Government Code, is amended by adding |
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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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(f) Section 11.131, Tax Code, as added by this Act, applies |
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to a tax year beginning on or after January 1, 2009. |
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(g) Notwithstanding any other provision of this Act, this |
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section takes effect immediately if this Act receives a vote of |
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two-thirds of all the members elected to each house, as provided by |
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Section 39, Article III, Texas Constitution. If this Act does not |
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receive the vote necessary for immediate effect, this section takes |
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effect September 1, 2009. |
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SECTION 2. Section 23.01, Tax Code, is amended by adding |
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Subsection (c) to read as follows: |
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(c) The market value of a residence homestead shall be |
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determined solely on the basis of the property's value as a |
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residence homestead, regardless of whether the residential use of |
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the property by the owner is considered to be the highest and best |
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use of the property. |
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SECTION 3. This Act takes effect only if the constitutional |
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amendment proposed by the 81st Legislature, Regular Session, 2009, |
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authorizing the legislature to provide for the ad valorem taxation |
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of a residence homestead solely on the basis of the property's value |
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as a residence homestead is approved by the voters. If that |
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amendment is not approved by the voters, this Act has no effect. |
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SECTION 4. This Act applies only to an ad valorem tax year |
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that begins on or after the effective date of this Act. |
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SECTION 5. This Act takes effect January 1, 2010. |
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______________________________ |
______________________________ |
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President of the Senate |
Speaker of the House |
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I certify that H.B. No. 3613 was passed by the House on April |
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28, 2009, by the following vote: Yeas 142, Nays 0, 1 present, not |
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voting; that the House concurred in Senate amendments to H.B. No. |
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3613 on May 27, 2009, by the following vote: Yeas 146, Nays 0, 1 |
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present, not voting; and that the House adopted H.C.R. No. 280 |
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authorizing certain corrections in H.B. No. 3613 on June 1, 2009, by |
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the following vote: Yeas 142, Nays 0, 1 present, not voting. |
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______________________________ |
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Chief Clerk of the House |
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I certify that H.B. No. 3613 was passed by the Senate, with |
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amendments, on May 25, 2009, by the following vote: Yeas 31, Nays |
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0; and that the Senate adopted H.C.R. No. 280 authorizing certain |
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corrections in H.B. No. 3613 on June 1, 2009, by the following |
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vote: Yeas 31, Nays 0. |
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______________________________ |
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Secretary of the Senate |
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APPROVED: __________________ |
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Date |
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__________________ |
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Governor |