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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 all or part of |
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the appraised value of the residence homestead of the surviving |
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spouse of a 100 percent or totally disabled veteran. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Subsection (a), Section 11.131, Tax Code, is |
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amended by adding Subdivision (3) to read as follows: |
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(3) "Surviving spouse" means the individual who was |
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married to a disabled veteran at the time of the veteran's death. |
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SECTION 2. Section 11.131, Tax Code, is amended by adding |
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Subsections (c) and (d) 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) when the disabled veteran |
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died is entitled to an exemption from taxation of the total |
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appraised value of the same property to which the disabled |
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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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(d) If a surviving spouse who qualifies for an exemption |
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under Subsection (c) subsequently qualifies a different property as |
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the surviving spouse's residence homestead, the surviving spouse is |
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entitled to an exemption from taxation of the subsequently |
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qualified homestead in an amount equal to the dollar amount of the |
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exemption from taxation of the former homestead under Subsection |
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(c) in the last year in which the surviving spouse received an |
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exemption under that subsection for that homestead if the surviving |
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spouse has not remarried since the death of the disabled veteran. |
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The surviving spouse is entitled to receive from the chief |
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appraiser of the appraisal district in which the former residence |
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homestead was located a written certificate providing the |
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information necessary to determine the amount of the exemption to |
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which the surviving spouse is entitled on the subsequently |
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qualified homestead. |
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SECTION 3. Subsection (a), Section 11.431, Tax Code, is |
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amended to read 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 provide for |
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an exemption from ad valorem taxation of all or part of the market |
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value of the residence homestead of the surviving spouse of a 100 |
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percent or totally disabled veteran is approved by the voters. If |
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that amendment is not approved by the voters, this Act has no |
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effect. |