This website will be unavailable from Thursday, May 30, 2024 at 6:00 p.m. through Monday, June 3, 2024 at 7:00 a.m. due to data center maintenance.


Amend HB 97 (house committee printing) as follows:
(1)  On page 1, between lines 7 and 8, add the following:
ARTICLE 1. EXEMPTIONS FOR CERTAIN PARTIALLY DISABLED VETERANS
(2)  On page 1, line 8, strike "SECTION 1." and substitute "SECTION 1.01."
(3)  On page 3, line 6, strike "SECTION 2." and substitute "SECTION 1.02."
(4)  On page 3, line 12, strike "SECTION 3." and substitute "SECTION 1.03."
(5)  On page 4, line 3, strike "SECTION 4." and substitute "SECTION 1.04."
(6)  On page 4, line 12, strike "SECTION 5." and substitute "SECTION 1.05."
(7)  On page 5, line 10, strike "SECTION 6." and substitute "SECTION 1.06."
(8)  On page 6, line 6, strike "SECTION 7." and substitute "SECTION 1.07."
(9)  On page 6, line 18, strike "SECTION 8. This Act" and substitute "SECTION 1.08. This article".
(10)  On page 6, line 20, strike "Act" and substitute "article".
(11)  On page 6, line 21, strike "SECTION 9." and substitute "SECTION 1.09."
(12)  On page 6, line 21, strike "Act" and substitute "article".
(13)  On page 7, line 2, strike "Act" and substitute "article".
(14)  On page 7, after line 2, add the following:
ARTICLE 2. EXEMPTIONS FOR CERTAIN SPOUSES OF DISABLED VETERANS
SECTION 2.01.  Section 11.26(i), Tax Code, is amended to read as follows:
(i)  If an individual who qualifies for the exemption provided by Section 11.13(c) [for an individual 65 years of age or older] dies, the surviving spouse of the individual is entitled to the limitation applicable to the residence homestead of the individual if:
(1)  the surviving spouse is 55 years of age or older when the individual dies; and
(2)  the residence homestead of the individual:
(A)  is the residence homestead of the surviving spouse on the date that the individual dies; and
(B)  remains the residence homestead of the surviving spouse.
SECTION 2.02.  This article applies only to an ad valorem tax year that begins on or after the effective date of this article.
SECTION 2.03.  This article takes effect January 1, 2014, but only if the constitutional amendment proposed by the 83rd Legislature, Regular Session, 2013, allowing the surviving spouse of a person who is disabled to receive a limitation on school district ad valorem taxes on the person's residence homestead if the spouse is 55 years of age or older at the time of the person's death is approved by the voters. If that constitutional amendment is not approved by the voters, this article has no effect.