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A BILL TO BE ENTITLED
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AN ACT
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relating to the exemption from ad valorem taxation of the total |
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appraised value of the residence homestead of the surviving spouse |
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of a 100 percent or totally disabled veteran. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Sections 11.131(c) and (d), Tax Code, are |
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amended to read as follows: |
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(c) The surviving spouse of a disabled veteran who qualified |
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for an exemption under Subsection (b) when the disabled veteran |
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died, or of a disabled veteran who would have qualified for an |
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exemption under that subsection if that subsection had been in |
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effect on the date the disabled veteran died, is entitled to an |
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exemption from taxation of the total appraised value of the |
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surviving spouse's residence homestead if [same property to which |
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the disabled veteran's exemption applied, or to which the disabled |
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veteran's exemption would have applied if the exemption had been |
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authorized on the date the disabled veteran died, if: |
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[(1)] the surviving spouse has not remarried since the |
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death of the disabled veteran[; and |
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[(2) the property: |
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[(A) was the residence homestead of the surviving |
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spouse when the disabled veteran died; and |
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[(B) remains the residence homestead of the |
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surviving spouse]. |
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(d) A [If a] surviving spouse who receives [qualifies for] |
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an exemption under Subsection (c) and who subsequently qualifies a |
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different property as the surviving spouse's residence homestead[, |
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the surviving spouse] is entitled to an exemption from taxation of |
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the subsequently qualified homestead in an amount equal to the |
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dollar amount of the exemption from taxation of the former |
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homestead under Subsection (c) in the last year in which the |
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surviving spouse received an exemption under that subsection for |
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that homestead if the surviving spouse has not remarried since the |
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death of the disabled veteran. The surviving spouse is entitled to |
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receive from the chief appraiser of the appraisal district in which |
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the former residence homestead was located a written certificate |
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providing the information necessary to determine the amount of the |
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exemption to which the surviving spouse is entitled on the |
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subsequently qualified homestead. |
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SECTION 2. This Act applies only to ad valorem taxes imposed |
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for a tax year that begins on or after the effective date of this |
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Act. |
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SECTION 3. This Act takes effect January 1, 2024, but only |
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if the constitutional amendment proposed by the 88th Legislature, |
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Regular Session, 2023, 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 100 |
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percent or totally disabled veteran regardless of whether the |
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property was the residence homestead of the surviving spouse when |
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the disabled veteran died is approved by the voters. If that |
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amendment is not approved by the voters, this Act has no effect. |