S.B. No. 611
 
 
 
 
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 and to late applications for exemptions from such taxation for
  disabled members.
         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)  Except as provided by Section 11.439, the [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 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.  The heading to Section 11.439, Tax Code, is
  amended to read as follows:
         Sec. 11.439.  LATE APPLICATIONS [APPLICATION] FOR DISABLED
  VETERANS EXEMPTIONS [EXEMPTION].
         SECTION 5.  Section 11.439(a), Tax Code, is amended to read
  as follows:
         (a)  The chief appraiser shall accept and approve or deny an
  application for an exemption under Section 11.131 or 11.132 for the
  residence homestead of a disabled veteran but not the surviving
  spouse of the disabled veteran or Section 11.22 after the filing
  deadline provided by Section 11.43 if the application is filed not
  later than five years after the delinquency date for the taxes on
  the property.
         SECTION 6.  Section 11.133, Tax Code, as amended by this Act,
  applies only to a tax year beginning on or after January 1, 2022.
         SECTION 7.  Sections 11.431 and 11.439, Tax Code, as amended
  by this Act, apply only to an application for an exemption filed for
  a tax year that begins on or after the effective date of this Act.
         SECTION 8.  (a) Except as provided by Subsection (b) of this
  section, this Act takes effect January 1, 2022.
         (b)  Section 11.133, Tax Code, as amended by 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 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, Section 11.133, Tax Code, as amended by this Act, has
  no effect.
 
 
 
 
 
  ______________________________ ______________________________
     President of the Senate Speaker of the House     
 
         I hereby certify that S.B. No. 611 passed the Senate on
  April 8, 2021, by the following vote: Yeas 29, Nays 1; and that
  the Senate concurred in House amendment on May 27, 2021, by the
  following vote: Yeas 30, Nays 1.
 
 
  ______________________________
  Secretary of the Senate    
 
         I hereby certify that S.B. No. 611 passed the House, with
  amendment, on May 23, 2021, by the following vote: Yeas 146,
  Nays 0, one present not voting.
 
 
  ______________________________
  Chief Clerk of the House   
 
 
 
  Approved:
 
  ______________________________ 
              Date
 
 
  ______________________________ 
            Governor