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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 continuing |
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the exemption on the same property for the surviving spouse of such |
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a veteran, and to the amount of the exemption from ad valorem |
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taxation to which a disabled veteran is entitled based on |
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disability rating. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 11.13, Tax Code, is amended by adding |
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Subsections (s) and (t) to read as follows: |
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(s) In this subsection, "disabled veteran" has the meaning |
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assigned by Section 11.22. A disabled veteran who is classified as |
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having a service-connected disability with a disability rating of |
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100 percent or of totally disabled is entitled to an exemption from |
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taxation of the total appraised value of the veteran's residence |
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homestead. |
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(t) The surviving spouse of a 100 percent or totally |
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disabled veteran who qualified for an exemption under Subsection |
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(s) is entitled to an exemption from taxation of the total appraised |
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value of the same property to which the disabled veteran's |
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exemption applied if: |
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(1) the surviving spouse has not remarried; and |
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(2) the property: |
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(A) was the residence homestead of the surviving |
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spouse when the disabled veteran died; and |
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(B) remains the residence homestead of the |
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surviving spouse. |
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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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an exemption of for a disability rating of |
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up to: at least: but less [not greater] than: |
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SECTION 3. If the constitutional amendment described by |
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Section 5 of this Act is approved by the voters, effective January |
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1, 2010, 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 11.13(s) or (t), Tax Code, |
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in the 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. If the constitutional amendment described by |
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Section 5 of this Act is not approved by the voters, effective |
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January 1, 2010, 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 11.13(s), 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 5. Section 11.13(t), Tax Code, as added by this Act, |
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takes effect January 1, 2010, but 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 exempt from ad valorem taxation the |
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residence homestead of the surviving spouse of a 100 percent or |
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totally disabled veteran in an amount equal to the amount of the |
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residence homestead exemption to which the disabled veteran was |
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entitled on the same property is approved by the voters. If that |
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amendment is not approved by the voters, that provision has no |
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effect. |
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SECTION 6. Section 11.13(s), 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. |