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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 an incident |
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directly related to the member's military service while serving on |
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active 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 WHILE SERVING ON ACTIVE DUTY [IN |
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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 an incident |
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directly related to the member's military service while serving on |
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active duty [in action] is entitled to an exemption from taxation of |
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the total appraised value of the surviving spouse's residence |
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homestead if the surviving spouse has not remarried since the death |
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of the 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 an |
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incident directly related to the member's military service while |
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serving on active duty [in action], or an exemption under Section |
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11.134 for the residence homestead of the surviving spouse of a |
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first responder who is killed or fatally injured in the line of |
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duty, after the deadline for filing it has passed if it is filed not |
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later 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, 2022. |
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SECTION 5. This Act takes effect January 1, 2022, but only |
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if the constitutional amendment proposed by the 87th Legislature, |
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Regular Session, 2021, 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 an incident directly related to the member's military |
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service while serving on active duty is approved by the voters. If |
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that amendment is not approved by the voters, this Act has no |
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effect. |