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A BILL TO BE ENTITLED
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AN ACT
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relating to the 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) is entitled to an exemption |
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from taxation of the total appraised value of the same property to |
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which the disabled veteran's exemption applied if the property: |
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(1) was the residence homestead of the surviving |
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spouse when the disabled veteran died; and |
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(2) remains the residence homestead of the surviving |
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spouse. |
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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 exempt from |
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ad valorem taxation the residence homestead of the surviving spouse |
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of a 100 percent or totally disabled veteran in an amount equal to |
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the amount of the residence homestead exemption to which the |
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disabled veteran was entitled on the same property is approved by |
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the voters. If that amendment is not approved by the voters, this |
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Act has no effect. |