83R10284 CJC-D
 
  By: Lucio III H.B. No. 3132
 
 
 
A BILL TO BE ENTITLED
 
AN ACT
  relating to an exemption from ad valorem taxation by a county of a
  portion of the value of the residence homestead of a veteran who has
  been honorably discharged.
         BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
         SECTION 1.  Section 11.13, Tax Code, is amended by adding
  Subsection (t) to read as follows:
         (t)  A veteran of the United States armed services who has
  been honorably discharged from the branch of service in which the
  individual served is entitled to an exemption from taxation for the
  county purposes authorized by Section 1-a(a), Article VIII, Texas
  Constitution, of $10,000, or a greater amount provided by action of
  the commissioners court of the county as permitted by Section
  1-a(b), Article VIII, Texas Constitution, of the appraised value of
  the veteran's residence homestead. The exemption authorized by
  this subsection and the exemption authorized by Subsection (a) may
  not be aggregated. A veteran who qualifies for an exemption under
  this subsection and under Subsection (d) may not receive both of
  those exemptions, but is entitled to receive the exemption in the
  greater amount.
         SECTION 2.  This Act applies only to ad valorem taxes imposed
  for a tax year that begins on or after the effective date of this
  Act.
         SECTION 3.  This Act takes effect January 1, 2014, but only
  if the constitutional amendment proposed by the 83rd Legislature,
  Regular Session, 2013, exempting from county ad valorem taxation a
  portion of the value of the residence homestead of a veteran of the
  United States armed services who has been honorably discharged is
  approved by the voters. If that amendment is not approved by the
  voters, this Act has no effect.