|
|
|
A BILL TO BE ENTITLED
|
|
AN ACT
|
|
relating to the exemption from ad valorem taxation of a percentage |
|
of the appraised value of the residence homestead of a partially |
|
disabled veteran and the amount of the exemption for the surviving |
|
spouses and children of certain disabled veterans. |
|
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
|
SECTION 1. Section 11.22, Tax Code, is amended by adding |
|
Subsection (b-1) and amending Subsections (c) and (e) to read as |
|
follows: |
|
(b-1) A disabled veteran who has a disability rating of at |
|
least 10 percent but less than 100 percent is entitled to an |
|
exemption from taxation of a percentage of the appraised value of |
|
the disabled veteran's residence homestead equal to the disabled |
|
veteran's disability rating. |
|
(c) If a disabled veteran who is entitled to an exemption by |
|
Subsection (a), [or] (b), or (b-1) [of this section] dies, the |
|
veteran's surviving spouse is entitled to an exemption from |
|
taxation of a portion of the assessed value of a property the spouse |
|
owns and designates as provided by Subsection (f) [of this
|
|
section]. The amount of the exemption is the dollar amount of the |
|
veteran's exemption at time of death. The spouse is entitled to an |
|
exemption by this subsection only for as long as the spouse remains |
|
unmarried. If the spouse does not survive the veteran, each of the |
|
veteran'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 is computed by dividing the |
|
dollar amount of the veteran's exemption at time of death by the |
|
number of eligible children. The surviving spouse or a surviving |
|
child of a disabled veteran who was receiving an exemption under |
|
Subsection (b-1) at the time of the veteran's death may designate as |
|
provided by Subsection (f) only a property that qualifies as the |
|
spouse's or child's residence homestead. |
|
(e) An individual who qualifies for more than one exemption |
|
authorized by this section is entitled to aggregate the amounts of |
|
the exemptions, except that: |
|
(1) a disabled veteran who qualifies for more than one |
|
exemption authorized by Subsections (a), [and] (b), and (b-1) [of
|
|
this section] is entitled to only one exemption but may choose the |
|
greatest exemption for which the veteran [he] qualifies; and |
|
(2) an individual who receives an exemption as a |
|
surviving spouse of a disabled veteran as provided by Subsection |
|
(c) [of this section] may not receive an exemption as a surviving |
|
child as provided by Subsection (c) or (d) [of this section]. |
|
SECTION 2. Section 11.22(h), Tax Code, is amended by adding |
|
Subdivision (3-a) to read as follows: |
|
(3-a) "Residence homestead" has the meaning assigned |
|
by Section 11.13. |
|
SECTION 3. This Act applies only to ad valorem taxes imposed |
|
for a tax year beginning on or after the effective date of this Act. |
|
SECTION 4. This Act takes effect January 1, 2020, but only |
|
if the constitutional amendment proposed by the 86th Legislature, |
|
Regular Session, 2019, proposing a constitutional amendment |
|
authorizing the legislature to exempt from ad valorem taxation a |
|
percentage of the assessed value of the residence homestead of a |
|
partially disabled veteran based on the disability rating of the |
|
veteran is approved by the voters. If that constitutional |
|
amendment is not approved by the voters, this Act has no effect. |