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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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homestead of the surviving spouse of a 100 percent or totally |
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disabled veteran. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 11.131, Tax Code, is amended by adding |
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Subsection (c) to read as follows: |
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(c) The surviving spouse of a disabled veteran who qualified |
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for an exemption under Subsection (b) when the disabled veteran |
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died is entitled to an exemption from taxation of the total |
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appraised value of the residence homestead of the surviving spouse |
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if the surviving spouse has not remarried since the death of the |
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disabled veteran. |
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SECTION 2. Section 11.431(a), Tax Code, is amended to read |
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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 an [a
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disabled veteran residence homestead] exemption under Section |
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11.131 for the residence homestead of a disabled veteran or the |
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surviving spouse of a disabled veteran, after the deadline for |
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filing it has passed if it is filed not later than one year after the |
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delinquency date for the taxes on the homestead. |
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SECTION 3. Section 11.131, Tax Code, as amended by this Act, |
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applies only to a tax year beginning on or after January 1, 2012. |
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SECTION 4. This Act takes effect January 1, 2012, but only |
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if the constitutional amendment proposed by the 82nd Legislature, |
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Regular Session, 2011, authorizing the legislature to provide for |
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an exemption from ad valorem taxation of the residence homestead of |
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the surviving spouse of a 100 percent or totally disabled veteran in |
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an amount equal to the amount of the residence homestead exemption |
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to which the disabled veteran was entitled is approved by the |
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voters. If that amendment is not approved by the voters, this Act |
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has no effect. |