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A BILL TO BE ENTITLED
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AN ACT
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relating to an exemption from ad valorem taxation of the residence |
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homestead of the surviving spouse of a member of the armed services |
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of the United States who is killed or fatally injured in the line of |
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duty. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. The heading to Section 11.133, Tax Code, is |
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amended to read as follows: |
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Sec. 11.133. RESIDENCE HOMESTEAD OF SURVIVING SPOUSE OF |
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MEMBER OF ARMED SERVICES KILLED IN LINE OF DUTY [ACTION]. |
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SECTION 2. Section 11.133(b), Tax Code, is amended to read |
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as follows: |
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(b) The surviving spouse of a member of the armed services |
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of the United States who is killed or fatally injured in the line of |
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duty [in action] is entitled to an exemption from taxation of the |
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total appraised value of the surviving spouse's residence homestead |
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if the surviving spouse has not remarried since the death of the |
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member of the armed services. |
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SECTION 3. Section 11.431(a), Tax Code, is amended to read |
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as follows: |
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(a) The chief appraiser shall accept and approve or deny an |
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application for a residence homestead exemption, including an |
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exemption under Section 11.131 or 11.132 for the residence |
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homestead of a disabled veteran or the surviving spouse of a |
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disabled veteran, an exemption under Section 11.133 for the |
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residence homestead of the surviving spouse of a member of the armed |
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services of the United States who is killed or fatally injured in |
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the line of duty [in action], or an exemption under Section 11.134 |
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for the residence homestead of the surviving spouse of a first |
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responder who is killed or fatally injured in the line of duty, |
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after the deadline for filing it has passed if it is filed not later |
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than two years after the delinquency date for the taxes on the |
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homestead. |
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SECTION 4. Section 11.133, Tax Code, as amended by this Act, |
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applies only to a tax year beginning on or after January 1, 2020. |
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SECTION 5. This Act takes effect January 1, 2020, but only |
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if the constitutional amendment proposed by the 86th Legislature, |
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Regular Session, 2019, 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 member |
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of the armed services of the United States who is killed or fatally |
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injured in the line of duty is approved by the voters. If that |
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amendment is not approved by the voters, this Act has no effect. |