| |
| |
|
|
A BILL TO BE ENTITLED
|
|
|
AN ACT
|
|
|
relating to the right of a disabled veteran to obtain a certificate |
|
|
from the chief appraiser of an appraisal district stating whether |
|
|
the veteran would be entitled to an exemption from ad valorem |
|
|
taxation of property if the veteran were to acquire the property. |
|
|
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
|
|
SECTION 1. Subchapter C, Chapter 11, Tax Code, is amended by |
|
|
adding Section 11.49 to read as follows: |
|
|
Sec. 11.49. EXEMPTION QUALIFICATION CERTIFICATE. (a) In |
|
|
this section, "disabled veteran" has the meaning assigned by |
|
|
Section 11.22. |
|
|
(b) To facilitate the financing associated with the |
|
|
acquisition of a property, a disabled veteran, before acquiring the |
|
|
property, may request from the chief appraiser of the appraisal |
|
|
district established for the county in which the property is |
|
|
located a preliminary determination of whether the property if |
|
|
acquired by the veteran would qualify for a total or partial |
|
|
exemption from ad valorem taxation as a result of the veteran's |
|
|
status as a disabled veteran. The request must be in writing and |
|
|
must include the information that would be included in an |
|
|
application for the applicable exemption for the property. Not |
|
|
later than the 30th day after the date a request is submitted under |
|
|
this subsection, the chief appraiser shall issue a written |
|
|
preliminary determination for the property included in the request. |
|
|
A preliminary determination does not affect the granting of an |
|
|
exemption under this chapter. |
|
|
SECTION 2. This Act takes effect September 1, 2015. |