By: Van de Putte S.B. No. 163
 
 
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 is killed in action.
         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 KILLED IN ACTION.  (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 a member of the armed services
  of the United States who is killed in action is entitled to an
  exemption from taxation of the total appraised value of the
  surviving spouse's residence homestead if the surviving spouse has
  not remarried since the death of the member of the armed services.
         (c)  A surviving spouse who receives an exemption under
  Subsection (b) for a residence homestead is entitled to receive an
  exemption from taxation of a property that the surviving spouse
  subsequently qualifies as the surviving spouse's residence
  homestead in an amount equal to the dollar amount of the exemption
  from taxation of the first property for which the surviving spouse
  received the exemption under Subsection (b) in the last year in
  which the surviving spouse received that exemption 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 first
  property for which the surviving spouse claimed the exemption 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.  Subsection (c), Section 11.43, 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.  Subsection (a), Section 11.431, 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 a member of the armed services of the United
  States who is killed in action, 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.  Subsection (d-1), Section 403.302, 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 is killed in action
  is approved by the voters. If that amendment is not approved by the
  voters, this Act has no effect.