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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 part of the |
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appraised value of the residence homestead of a partially disabled |
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veteran or the surviving spouse of a partially disabled veteran if |
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the residence homestead was donated to the disabled veteran by a |
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charitable organization and to the eligibility of the surviving |
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spouse of a person who is disabled to receive a limitation on school |
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district ad valorem taxes on the person's residence homestead. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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ARTICLE 1. EXEMPTIONS FOR CERTAIN PARTIALLY DISABLED VETERANS |
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SECTION 1.01. Subchapter B, Chapter 11, Tax Code, is |
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amended by adding Section 11.132 to read as follows: |
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Sec. 11.132. DONATED RESIDENCE HOMESTEAD OF PARTIALLY |
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DISABLED VETERAN. (a) In this section: |
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(1) "Charitable organization" means an organization |
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that is exempt from federal income taxation under Section 501(a), |
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Internal Revenue Code of 1986, as an organization described by |
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Section 501(c)(3) of that code. |
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(2) "Disability rating" and "disabled veteran" have |
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the meanings assigned by Section 11.22. |
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(3) "Residence homestead" has the meaning assigned by |
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Section 11.13. |
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(4) "Surviving spouse" has the meaning assigned by |
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Section 11.131. |
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(b) A disabled veteran who has a disability rating of less |
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than 100 percent is entitled to an exemption from taxation of a |
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percentage of the appraised value of the disabled veteran's |
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residence homestead equal to the disabled veteran's disability |
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rating if the residence homestead was donated to the disabled |
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veteran by a charitable organization at no cost to the disabled |
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veteran. |
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(c) The surviving spouse of a disabled veteran who qualified |
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for an exemption under Subsection (b) of a percentage of the |
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appraised value of the disabled veteran's residence homestead when |
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the disabled veteran died is entitled to an exemption from taxation |
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of the same percentage of the appraised value of the same property |
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to 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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(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 residence homestead in an amount equal to the dollar |
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amount of the exemption from taxation of the former residence |
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homestead under Subsection (c) in the last year in which the |
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surviving spouse received an exemption under that subsection for |
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that residence homestead if the surviving spouse has not remarried |
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since the death of the disabled veteran. The surviving spouse is |
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entitled to receive from the chief appraiser of the appraisal |
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district in which the former residence homestead was located a |
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written certificate providing the information necessary to |
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determine the amount of the exemption to which the surviving spouse |
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is entitled on the subsequently qualified residence homestead. |
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SECTION 1.02. Section 11.42(c), Tax Code, is amended to |
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read as follows: |
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(c) An exemption authorized by Section 11.13(c) or (d) or |
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11.132 is effective as of January 1 of the tax year in which the |
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person qualifies for the exemption and applies to the entire tax |
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year. |
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SECTION 1.03. Sections 11.43(c) and (k), Tax Code, are |
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amended to read as follows: |
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(c) An exemption provided by Section 11.13, 11.131, 11.132, |
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11.17, 11.18, 11.182, 11.1827, 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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(k) A person who qualifies for an exemption authorized by |
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Section 11.13(c) or (d) or 11.132 must apply for the exemption no |
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later than the first anniversary of the date the person qualified |
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for the exemption. |
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SECTION 1.04. Section 11.431(a), Tax Code, is amended to |
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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 |
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exemption under Section 11.131 or 11.132 for the residence |
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homestead of a disabled veteran or the surviving spouse of a |
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disabled veteran, after the deadline for filing it has passed if it |
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is filed not later than one year after the delinquency date for the |
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taxes on the homestead. |
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SECTION 1.05. Section 26.10(b), Tax Code, is amended to |
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read as follows: |
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(b) If the appraisal roll shows that a residence homestead |
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exemption under Section 11.13(c) or (d) or 11.132 [for an
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individual 65 years of age or older or a residence homestead
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exemption for a disabled individual] applicable to a property on |
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January 1 of a year terminated during the year and if the owner |
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qualifies a different property for one of those residence homestead |
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exemptions during the same year, the tax due against the former |
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residence homestead is calculated by: |
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(1) subtracting: |
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(A) the amount of the taxes that otherwise would |
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be imposed on the former residence homestead for the entire year had |
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the individual qualified for the residence homestead exemption for |
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the entire year; from |
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(B) the amount of the taxes that otherwise would |
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be imposed on the former residence homestead for the entire year had |
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the individual not qualified for the residence homestead exemption |
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during the year; |
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(2) multiplying the remainder determined under |
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Subdivision (1) by a fraction, the denominator of which is 365 and |
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the numerator of which is the number of days that elapsed after the |
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date the exemption terminated; and |
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(3) adding the product determined under Subdivision |
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(2) and the amount described by Subdivision (1)(A). |
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SECTION 1.06. Chapter 26, Tax Code, is amended by adding |
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Section 26.1127 to read as follows: |
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Sec. 26.1127. CALCULATION OF TAXES ON DONATED RESIDENCE |
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HOMESTEAD OF DISABLED VETERAN OR SURVIVING SPOUSE OF DISABLED |
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VETERAN. (a) Except as provided by Section 26.10(b), if at any |
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time during a tax year property is owned by an individual who |
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qualifies for an exemption under Section 11.132, the amount of the |
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tax due on the property for the tax year is calculated as if the |
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individual qualified for the exemption on January 1 and continued |
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to qualify for the exemption for the remainder of the tax year. |
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(b) If an individual qualifies for an exemption under |
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Section 11.132 with respect to the property after the amount of the |
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tax due on the property is calculated and the effect of the |
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qualification is to reduce the amount of the tax due on the |
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property, the assessor for each taxing unit shall recalculate the |
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amount of the tax due on the property and correct the tax roll. If |
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the tax bill has been mailed and the tax on the property has not been |
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paid, the assessor shall mail a corrected tax bill to the individual |
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in whose name the property is listed on the tax roll or to the |
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individual's authorized agent. If the tax on the property has been |
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paid, the tax collector for the taxing unit shall refund to the |
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individual who paid the tax the amount by which the payment exceeded |
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the tax due. |
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SECTION 1.07. Section 31.031(a), Tax Code, is amended to |
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read as follows: |
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(a) This section applies only to: |
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(1) an individual who is: |
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(A) disabled or at least 65 years of age; and |
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(B) qualified for an exemption under Section |
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11.13(c); or |
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(2) an individual who is: |
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(A) a disabled veteran or the unmarried surviving |
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spouse of a disabled veteran; and |
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(B) qualified for an exemption under Section |
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11.132 or 11.22. |
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SECTION 1.08. This article applies only to ad valorem taxes |
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imposed for an ad valorem tax year that begins on or after the |
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effective date of this article. |
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SECTION 1.09. This article takes effect January 1, 2014, |
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but only if the constitutional amendment proposed by the 83rd |
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Legislature, Regular Session, 2013, authorizing the legislature to |
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provide for an exemption from ad valorem taxation of part of the |
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market value of the residence homestead of a partially disabled |
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veteran or the surviving spouse of a partially disabled veteran if |
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the residence homestead was donated to the disabled veteran by a |
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charitable organization is approved by the voters. If that |
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amendment is not approved by the voters, this article has no effect. |
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ARTICLE 2. EXEMPTIONS FOR CERTAIN SPOUSES OF DISABLED VETERANS |
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SECTION 2.01. Section 11.26(i), Tax Code, is amended to |
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read as follows: |
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(i) If an individual who qualifies for the exemption |
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provided by Section 11.13(c) [for an individual 65 years of age or
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older] dies, the surviving spouse of the individual is entitled to |
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the limitation applicable to the residence homestead of the |
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individual if: |
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(1) the surviving spouse is 55 years of age or older |
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when the individual dies; and |
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(2) the residence homestead of the individual: |
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(A) is the residence homestead of the surviving |
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spouse on the date that the individual dies; and |
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(B) remains the residence homestead of the |
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surviving spouse. |
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SECTION 2.02. This article applies only to an ad valorem tax |
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year that begins on or after the effective date of this article. |
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SECTION 2.03. This article takes effect January 1, 2014, |
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but only if the constitutional amendment proposed by the 83rd |
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Legislature, Regular Session, 2013, allowing the surviving spouse |
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of a person who is disabled to receive a limitation on school |
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district ad valorem taxes on the person's residence homestead if |
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the spouse is 55 years of age or older at the time of the person's |
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death is approved by the voters. If that constitutional amendment |
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is not approved by the voters, this article has no effect. |
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