82R1601 SMH-D
 
  By: Fletcher H.B. No. 95
 
 
 
A BILL TO BE ENTITLED
 
AN ACT
  relating to an exemption from ad valorem taxation of the residence
  homestead of the surviving spouse of a 100 percent or totally
  disabled veteran.
         BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
         SECTION 1.  Section 11.131, Tax Code, is amended by adding
  Subsection (c) to read as follows:
         (c)  The surviving spouse of a disabled veteran who qualified
  for an exemption under Subsection (b) when the disabled veteran
  died is entitled to an exemption from taxation of the total
  appraised value of the residence homestead of the surviving spouse
  if the surviving spouse has not remarried since the death of the
  disabled veteran.
         SECTION 2.  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 an [a
  disabled veteran residence homestead] exemption under Section
  11.131 for the residence homestead of a disabled veteran or the
  surviving spouse 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 3.  Section 11.131, Tax Code, as amended by this Act,
  applies only to a tax year beginning on or after January 1, 2012.
         SECTION 4.  This Act takes effect January 1, 2012, but only
  if the constitutional amendment proposed by the 82nd Legislature,
  Regular Session, 2011, authorizing the legislature to provide for
  an exemption from ad valorem taxation of the residence homestead of
  the surviving spouse of a 100 percent or totally disabled veteran in
  an amount equal to the amount of the residence homestead exemption
  to which the disabled veteran was entitled is approved by the
  voters. If that amendment is not approved by the voters, this Act
  has no effect.