82R14 UM-D

By: Anderson of McLennan, Farias, Carter, H.B. No. 472

Miller of Erath, et al.

A BILL TO BE ENTITLED

AN ACT

relating to the 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) 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 since the

death of the disabled veteran; 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.

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 exempt from

ad valorem taxation 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 on the same property is approved by

the voters. If that amendment is not approved by the voters, this

Act has no effect.