| |
| |
|
|
A BILL TO BE ENTITLED
|
|
|
AN ACT
|
|
|
relating to an exemption from ad valorem taxation of the residence |
|
|
homesteads of certain totally disabled veterans and to continuing |
|
|
the exemption on the same property for the surviving spouse or |
|
|
children of such a veteran, and to the amount of the exemption from |
|
|
ad valorem taxation to which a disabled veteran is entitled based on |
|
|
disability rating. |
|
|
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
|
|
SECTION 1. 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. |
|
|
(3) "Child" and "surviving spouse" have the meanings |
|
|
assigned by Section 11.22. |
|
|
(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. |
|
|
(c) The surviving spouse of a 100 percent or totally |
|
|
disabled veteran who qualified for an exemption under Subsection |
|
|
(b) is entitled to an exemption from taxation of the total appraised |
|
|
value of the same property to which the disabled veteran's |
|
|
exemption applied if: |
|
|
(1) the surviving spouse has not remarried; and |
|
|
(2) the property: |
|
|
(A) was the residence homestead of the surviving |
|
|
spouse when the disabled veteran died; and |
|
|
(B) remains the residence homestead of the |
|
|
surviving spouse. |
|
|
(d) If a 100 percent or totally disabled veteran who |
|
|
qualifies for an exemption under Subsection (b) dies while |
|
|
unmarried, the disabled veteran's surviving children, if any, are |
|
|
entitled to an exemption from taxation of the total appraised value |
|
|
of the same property to which the disabled veteran's exemption |
|
|
applied if: |
|
|
(1) one or more of the surviving children are younger |
|
|
than 18 years of age and unmarried; and |
|
|
(2) the property: |
|
|
(A) was the principal residence of one or more of |
|
|
the surviving children described by Subdivision (1) when the |
|
|
disabled veteran died; and |
|
|
(B) remains the principal residence of one or |
|
|
more of those surviving children who are younger than 18 years of |
|
|
age and unmarried. |
|
|
SECTION 2. Section 11.22(a), 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: |
|
|
for a disability rating of |
|
|
an exemption of |
|
|
| up to: |
|
at least: |
|
but less [not greater] than: |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
SECTION 3. Section 11.43(c), 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. |
|
|
SECTION 4. Section 11.431(a), 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 or an exemption |
|
|
under Section 11.131 for the principal place of residence of the |
|
|
surviving child of a disabled veteran, 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. |
|
|
SECTION 5. 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. |
|
|
SECTION 6. Sections 11.131(a)(3), (c), and (d), Tax Code, |
|
|
as added by this Act, take effect January 1, 2010, but only if the |
|
|
constitutional amendment proposed by the 81st Legislature, Regular |
|
|
Session, 2009, authorizing the legislature to exempt from ad |
|
|
valorem taxation the residence homestead of the surviving spouse of |
|
|
a 100 percent or totally disabled veteran or the principal place of |
|
|
residence of the surviving minor children of such a disabled |
|
|
veteran in an amount equal to the amount of the residence homestead |
|
|
exemption to which the disabled veteran was entitled on the same |
|
|
property is approved by the voters. If that amendment is not |
|
|
approved by the voters, those provisions have no effect. |
|
|
SECTION 7. Sections 11.131(a)(1) and (2) and (b), Tax Code, |
|
|
as added by this Act, apply to a tax year beginning on or after |
|
|
January 1, 2009. |
|
|
SECTION 8. Except as otherwise provided by this Act, this |
|
|
Act takes effect immediately if it 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 Act takes effect |
|
|
September 1, 2009. |