88R4490 MLH-D
 
  By: Muñoz, Jr. H.B. No. 4181
 
 
 
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 military service member who
  is killed or fatally injured in the line of duty.
         BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
         SECTION 1.  Section 11.133, Tax Code, is amended to read as
  follows:
         Sec. 11.133.  RESIDENCE HOMESTEAD OF SURVIVING SPOUSE OF
  MILITARY SERVICE MEMBER [OF ARMED SERVICES] KILLED IN LINE OF DUTY.  
  (a)  In this section:
               (1)  "Qualifying military service member" means an
  individual who is:
                     (A)  a member of the armed services of the United
  States; or
                     (B)  considered to be a military technician (dual
  status) under 10 U.S.C. Section 10216 or 32 U.S.C. Section 709.
               (2)  "Residence homestead" has the meaning assigned by
  Section 11.13.
               (3) [(2)]  "Surviving spouse" means the individual who
  was married to a qualifying military service member [of the armed
  services of the United States] at the time of the member's death.
         (b)  The surviving spouse of a qualifying military service
  member [of the armed services of the United States] who is killed or
  fatally injured in the line of duty 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 qualifying military service member [of the armed
  services].
         (c)  A surviving spouse who receives an exemption under
  Subsection (b) for a residence homestead is entitled to receive an
  exemption from taxation of a property that the surviving spouse
  subsequently qualifies as the surviving spouse's residence
  homestead in an amount equal to the dollar amount of the exemption
  from taxation of the first property for which the surviving spouse
  received the exemption under Subsection (b) in the last year in
  which the surviving spouse received that exemption if the surviving
  spouse has not remarried since the death of the qualifying military
  service member [of the armed services].  The surviving spouse is
  entitled to receive from the chief appraiser of the appraisal
  district in which the first property for which the surviving spouse
  claimed the exemption was located a written certificate providing
  the information necessary to determine the amount of the exemption
  to which the surviving spouse is entitled on the subsequently
  qualified homestead.
         SECTION 2.  The change in law made by this Act applies to the
  surviving spouse of a qualifying military service member, as that
  term is defined by Section 11.133, Tax Code, as amended by this Act,
  on or after the effective date of this Act regardless of the date
  the qualifying military service member died.
         SECTION 3.  This Act applies only to ad valorem taxes imposed
  for an ad valorem tax year that begins on or after the effective
  date of this Act.
         SECTION 4.  This Act takes effect January 1, 2024, but only
  if the constitutional amendment proposed by the 88th Legislature,
  Regular Session, 2023, 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
  military service member 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.