82R281 JE-D
 
  By: Lozano H.B. No. 833
 
 
 
A BILL TO BE ENTITLED
 
AN ACT
  relating to an exemption from ad valorem taxation of the residence
  homestead of the surviving spouse of a 100 percent or totally
  disabled veteran or the principal residence of the surviving minor
  children of such a disabled veteran.
         BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
         SECTION 1.  Section 11.131(a), Tax Code, is amended by
  adding Subdivision (3) to read as follows:
               (3)  "Child" and "surviving spouse" have the meanings
  assigned by Section 11.22.
         SECTION 2.  Section 11.131, Tax Code, is amended by adding
  Subsections (c) and (d) 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.
         (d)  If a disabled veteran who qualifies for an exemption
  under Subsection (b) dies while unmarried, the owner of the
  property 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)  one or more of the disabled veteran's surviving
  children are younger than 18 years of age and unmarried; and
               (2)  the property:
                     (A)  was the principal residence of one or more of
  the children described by Subdivision (1) when the disabled veteran
  died; and
                     (B)  remains the principal residence of one or
  more of those children who are younger than 18 years of age and
  unmarried.
         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, or an application for an
  exemption under that section of the principal residence of the
  surviving minor children 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 property [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 provide for
  the exemption from ad valorem taxation of the residence homestead
  of the surviving spouse of a 100 percent or totally disabled veteran
  or the principal residence of the surviving minor children of such a
  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.