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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. Subsection (a), Section 11.22, Tax Code, is |
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amended to 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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| up to: |
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at least: |
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but less [not greater] than: |
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SECTION 3. Subsection (c), Section 11.43, Tax Code, is |
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amended to 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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SECTION 4. Subsection (a), Section 11.431, Tax Code, is |
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amended to 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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SECTION 5. 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 6. Section 11.131, Tax Code, as added by this Act, |
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applies to a tax year beginning on or after January 1, 2009. |
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SECTION 7. Except as otherwise provided by this Act, this |
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Act takes effect immediately if it receives a vote of two-thirds of |
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all the members elected to each house, as provided by Section 39, |
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Article III, Texas Constitution. If this Act does not receive the |
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vote necessary for immediate effect, this Act takes effect |
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September 1, 2009. |
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* * * * * |