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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: |
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(1) the surviving spouse has not remarried since the |
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death of the disabled veteran; 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 11.43(c), Tax Code, is amended to read as |
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follows: |
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(c) An exemption provided by Section 11.13, 11.131(b) |
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[11.131], 11.17, 11.18, 11.182, 11.183, 11.19, 11.20, 11.21, 11.22, |
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11.23(h), (j), or (j-1), 11.231, 11.254, 11.29, 11.30, or 11.31, |
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once allowed, need not be claimed in subsequent years, and except as |
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otherwise provided by Subsection (e), the exemption applies to the |
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property until it changes ownership or the person's qualification |
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for the exemption changes. However, the chief appraiser may |
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require a person allowed one of the exemptions in a prior year to |
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file a new application to confirm the person's current |
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qualification for the exemption by delivering a written notice that |
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a new application is required, accompanied by an appropriate |
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application form, to the person previously allowed the exemption. |
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SECTION 3. 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 4. 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 5. 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. |