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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 the total |
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appraised value of the residence homestead of the surviving spouse |
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of a 100 percent or totally disabled veteran. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 11.131(c), Tax Code, is amended to read |
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as follows: |
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(c) The surviving spouse of a disabled veteran who qualified |
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for an exemption under Subsection (b) when the disabled veteran |
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died, or of a disabled veteran who would have qualified for an |
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exemption under that subsection if that subsection had been in |
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effect on the date the disabled veteran died, is entitled to an |
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exemption from taxation of the total appraised value of the same |
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property to which the disabled veteran's exemption applied, or to |
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which the disabled veteran's exemption would have applied if the |
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exemption had been authorized on the date the disabled veteran |
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died, 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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SECTION 2. Section 11.131, Tax Code, as amended by this Act, |
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applies only to ad valorem taxes imposed for a tax year beginning on |
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or after January 1, 2016. |
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SECTION 3. This Act takes effect January 1, 2016, but only |
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if the constitutional amendment proposed by the 84th Legislature, |
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Regular Session, 2015, authorizing the legislature to provide for |
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an exemption from ad valorem taxation of all or part of the market |
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value of the residence homestead of the surviving spouse of a 100 |
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percent or totally disabled veteran who died before the law |
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authorizing a residence homestead exemption for such a veteran took |
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effect is approved by the voters. If that amendment is not approved |
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by the voters, this Act has no effect. |