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A BILL TO BE ENTITLED
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AN ACT
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relating to an exemption from ad valorem taxation by a county of a |
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portion of the value of the residence homestead of a veteran who has |
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been honorably discharged. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 11.13, Tax Code, is amended by adding |
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Subsection (t) to read as follows: |
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(t) A veteran of the United States armed services who has |
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been honorably discharged from the branch of service in which the |
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individual served is entitled to an exemption from taxation for the |
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county purposes authorized by Section 1-a(a), Article VIII, Texas |
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Constitution, of $10,000, or a greater amount provided by action of |
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the commissioners court of the county as permitted by Section |
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1-a(b), Article VIII, Texas Constitution, of the appraised value of |
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the veteran's residence homestead. The exemption authorized by |
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this subsection and the exemption authorized by Subsection (a) may |
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not be aggregated. A veteran who qualifies for an exemption under |
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this subsection and under Subsection (d) may not receive both of |
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those exemptions, but is entitled to receive the exemption in the |
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greater amount. |
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SECTION 2. This Act applies only to ad valorem taxes imposed |
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for a tax year that begins on or after the effective date of this |
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Act. |
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SECTION 3. This Act takes effect January 1, 2014, but only |
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if the constitutional amendment proposed by the 83rd Legislature, |
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Regular Session, 2013, exempting from county ad valorem taxation a |
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portion of the value of the residence homestead of a veteran of the |
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United States armed services who has been honorably discharged is |
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approved by the voters. If that amendment is not approved by the |
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voters, this Act has no effect. |