86R1390 SMT-D
 
  By: Miller H.B. No. 275
 
 
 
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 or fatally injured in the line of
  duty.
         BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
         SECTION 1.  The heading to Section 11.133, Tax Code, is
  amended to read as follows:
         Sec. 11.133.  RESIDENCE HOMESTEAD OF SURVIVING SPOUSE OF
  MEMBER OF ARMED SERVICES KILLED IN LINE OF DUTY [ACTION].
         SECTION 2.  Section 11.133(b), Tax Code, is amended to read
  as follows:
         (b)  The surviving spouse of a member of the armed services
  of the United States who is killed or fatally injured in the line of
  duty [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.
         SECTION 3.  Section 11.431(a), 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 or 11.132 for the residence
  homestead of a disabled veteran or the surviving spouse of a
  disabled veteran, an exemption under Section 11.133 for the
  residence homestead of the surviving spouse of a member of the armed
  services of the United States who is killed or fatally injured in
  the line of duty [in action], or an exemption under Section 11.134
  for the residence homestead of the surviving spouse of a first
  responder who is killed or fatally injured in the line of duty,
  after the deadline for filing it has passed if it is filed not later
  than two years after the delinquency date for the taxes on the
  homestead.
         SECTION 4.  Section 11.133, Tax Code, as amended by this Act,
  applies only to a tax year beginning on or after January 1, 2020.
         SECTION 5.  This Act takes effect January 1, 2020, but only
  if the constitutional amendment proposed by the 86th Legislature,
  Regular Session, 2019, 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 or fatally
  injured in the line of duty is approved by the voters. If that
  amendment is not approved by the voters, this Act has no effect.