87R8122 RDS-F
 
  By: Ellzey H.B. No. 3070
 
 
 
A BILL TO BE ENTITLED
 
AN ACT
  relating to the amount of the exemption from ad valorem taxation to
  which certain disabled veterans and the surviving spouses and
  children of certain veterans are entitled.
         BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
         SECTION 1.  Sections 11.22(a), (b), and (d), Tax Code, are
  amended to read as follows:
         (a)  A disabled veteran is entitled to an exemption from
  taxation of the following applicable [a] portion of the assessed
  value of a property the veteran owns and designates as provided by
  Subsection (f) [in accordance with the following schedule]:
               (1)  $20,000 for a veteran having a disability rating
  of at least 10 percent but less than 30 percent;
               (2)  $30,000 for a veteran having a disability rating
  of at least 30 percent but less than 50 percent;
               (3)  $40,000 for a veteran having a disability rating
  of at least 50 percent but less than 70 percent; or
               (4)  $48,000 for a veteran having a disability rating
  of at least 70 percent.
 
[an exemption of for a disability rating of
 
up to: at least: but less than:  
 
$5,000 of the 10% 30%  
 
assessed value  
 
7,500 30 50  
 
10,000 50 70  
 
12,000 70 and over]    
         (b)  A disabled veteran is entitled to an exemption from
  taxation of $48,000 [$12,000] of the assessed value of a property
  the veteran owns and designates as provided by Subsection (f) [of
  this section] if the veteran:
               (1)  is 65 years of age or older and has a disability
  rating of at least 10 percent;
               (2)  is totally blind in one or both eyes; or
               (3)  has lost the use of one or more limbs.
         (d)  If an individual dies while on active duty as a member of
  the armed services of the United States:
               (1)  the individual's surviving spouse is entitled to
  an exemption from taxation of $20,000 [$5,000] of the assessed
  value of the property the spouse owns and designates as provided by
  Subsection (f) [of this section]; and
               (2)  each of the individual's surviving children who is
  younger than 18 years of age and unmarried is entitled to an
  exemption from taxation of a portion of the assessed value of a
  property the child owns and designates as provided by Subsection
  (f) [of this section], the amount of exemption for each eligible
  child to be computed by dividing $20,000 [$5,000] by the number of
  eligible children.
         SECTION 2.  This Act applies only to ad valorem taxes imposed
  for a tax year beginning on or after the effective date of this Act.
         SECTION 3.  This Act takes effect January 1, 2022, but only
  if the constitutional amendment proposed by the 87th Legislature,
  Regular Session, 2021, authorizing the legislature to increase the
  amount of the exemption from ad valorem taxation of property owned
  by certain disabled veterans and the surviving spouses and children
  of certain veterans is approved by the voters. If that
  constitutional amendment is not approved by the voters, this Act
  has no effect.