82R2584 SMH-D
 
  By: McClendon H.B. No. 526
 
 
 
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 11.43(c), Tax Code, is amended to read as
  follows:
         (c)  An exemption provided by Section 11.13, 11.131(b)
  [11.131], 11.17, 11.18, 11.182, 11.183, 11.19, 11.20, 11.21, 11.22,
  11.23(h), (j), or (j-1), 11.231, 11.254, 11.29, 11.30, or 11.31,
  once allowed, need not be claimed in subsequent years, and except as
  otherwise provided by Subsection (e), the exemption applies to the
  property until it changes ownership or the person's qualification
  for the exemption changes.  However, the chief appraiser may
  require a person allowed one of the exemptions in a prior year to
  file a new application to confirm the person's current
  qualification for the exemption by delivering a written notice that
  a new application is required, accompanied by an appropriate
  application form, to the person previously allowed the exemption.
         SECTION 3.  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 4.  Section 11.131, Tax Code, as amended by this Act,
  applies only to a tax year beginning on or after January 1, 2012.
         SECTION 5.  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.