| |
| |
|
|
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 member of the armed services |
|
|
of the United States who dies while on active duty. |
|
|
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
|
|
SECTION 1. Subchapter B, Chapter 11, Tax Code, is amended by |
|
|
adding Section 11.132 to read as follows: |
|
|
Sec. 11.132. RESIDENCE HOMESTEAD OF SURVIVING SPOUSE OF |
|
|
MEMBER OF ARMED SERVICES WHO DIED ON ACTIVE DUTY. (a) In this |
|
|
section: |
|
|
(1) "Residence homestead" has the meaning assigned by |
|
|
Section 11.13. |
|
|
(2) "Surviving spouse" means the individual who was |
|
|
married to a member of the armed services of the United States at |
|
|
the time of the member's death. |
|
|
(b) The surviving spouse of an individual who dies while on |
|
|
active duty as a member of the armed services of the United States |
|
|
is entitled to an exemption from taxation of the total appraised |
|
|
value of the surviving spouse's residence homestead if: |
|
|
(1) the surviving spouse has not remarried since the |
|
|
death of the member of the armed services; and |
|
|
(2) the property was the residence homestead of the |
|
|
member of the armed services when the member died. |
|
|
(c) If a surviving spouse who qualifies for an exemption |
|
|
under Subsection (b) subsequently qualifies a different property as |
|
|
the surviving spouse's residence homestead, the surviving spouse is |
|
|
entitled to an exemption from taxation of the subsequently |
|
|
qualified homestead in an amount equal to the dollar amount of the |
|
|
exemption from taxation of the former homestead under Subsection |
|
|
(b) in the last year in which the surviving spouse received an |
|
|
exemption under that subsection for that homestead if the surviving |
|
|
spouse has not remarried since the death of the member of the armed |
|
|
services. The surviving spouse is entitled to receive from the |
|
|
chief appraiser of the appraisal district in which the former |
|
|
residence homestead was located a written certificate providing the |
|
|
information necessary to determine the amount of the exemption to |
|
|
which the surviving spouse is entitled on the subsequently |
|
|
qualified homestead. |
|
|
SECTION 2. Section 11.43(c), Tax Code, is amended to read as |
|
|
follows: |
|
|
(c) An exemption provided by Section 11.13, 11.131, 11.132, |
|
|
11.17, 11.18, 11.182, 11.1827, 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 |
|
|
exemption under Section 11.131 for the residence homestead of a |
|
|
disabled veteran or the surviving spouse of a disabled veteran or an |
|
|
exemption under Section 11.132 for the residence homestead of the |
|
|
surviving spouse of an individual who dies while on active duty as a |
|
|
member of the armed services of the United States, 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 403.302(d-1), Government Code, is |
|
|
amended to read as follows: |
|
|
(d-1) For purposes of Subsection (d), a residence homestead |
|
|
that receives an exemption under Section 11.131 or 11.132, Tax |
|
|
Code, in the year that is the subject of the study is not considered |
|
|
to be taxable property. |
|
|
SECTION 5. Section 11.132, Tax Code, as added by this Act, |
|
|
applies only to a tax year beginning on or after January 1, 2014. |
|
|
SECTION 6. This Act takes effect January 1, 2014, but only |
|
|
if the constitutional amendment proposed by the 83rd Legislature, |
|
|
Regular Session, 2013, authorizing the legislature to provide for |
|
|
an exemption from ad valorem taxation of all or part of the market |
|
|
value of the residence homestead of the surviving spouse of a member |
|
|
of the armed services of the United States who dies while on active |
|
|
duty is approved by the voters. If that amendment is not approved |
|
|
by the voters, this Act has no effect. |