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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 residence |
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homesteads of certain totally disabled veterans. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 11.131(b), Tax Code, is amended to read |
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as follows: |
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(b) A disabled veteran who receives from the United States |
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Department of Veterans Affairs or its successor a rating of 100 |
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percent disabled [disability compensation] due to a |
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service-connected disability [and a rating of 100 percent disabled] |
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or of individual unemployability is entitled to an exemption from |
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taxation of the total appraised value of the veteran's residence |
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homestead. |
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SECTION 2. Section 11.131(b), Tax Code, as amended by this |
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Act, applies only to a tax year beginning on or after January 1, |
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2016. |
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SECTION 3. This Act takes effect January 1, 2016. |