Bill Text: TX HB526 | 2011-2012 | 82nd Legislature | Introduced
Bill Title: Relating to the exemption from ad valorem taxation of the residence homestead of the surviving spouse of a 100 percent or totally disabled veteran.
Spectrum: Partisan Bill (Democrat 1-0)
Status: (Introduced - Dead) 2011-02-17 - Referred to Ways & Means [HB526 Detail]
Download: Texas-2011-HB526-Introduced.html
82R2584 SMH-D | ||
By: McClendon | H.B. No. 526 |
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relating to the exemption from ad valorem taxation of the residence | ||
homestead of the surviving spouse of a 100 percent or totally | ||
disabled veteran. | ||
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: | ||
SECTION 1. Section 11.131, Tax Code, is amended by adding | ||
Subsection (c) to read as follows: | ||
(c) The surviving spouse of a disabled veteran who qualified | ||
for an exemption under Subsection (b) is entitled to an exemption | ||
from taxation of the total appraised value of the same property to | ||
which the disabled veteran's exemption applied if: | ||
(1) the surviving spouse has not remarried since the | ||
death of the disabled veteran; and | ||
(2) the property: | ||
(A) was the residence homestead of the surviving | ||
spouse when the disabled veteran died; and | ||
(B) remains the residence homestead of the | ||
surviving spouse. | ||
SECTION 2. Section 11.43(c), Tax Code, is amended to read as | ||
follows: | ||
(c) An exemption provided by Section 11.13, 11.131(b) | ||
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11.23(h), (j), or (j-1), 11.231, 11.254, 11.29, 11.30, or 11.31, | ||
once allowed, need not be claimed in subsequent years, and except as | ||
otherwise provided by Subsection (e), the exemption applies to the | ||
property until it changes ownership or the person's qualification | ||
for the exemption changes. However, the chief appraiser may | ||
require a person allowed one of the exemptions in a prior year to | ||
file a new application to confirm the person's current | ||
qualification for the exemption by delivering a written notice that | ||
a new application is required, accompanied by an appropriate | ||
application form, to the person previously allowed the exemption. | ||
SECTION 3. Section 11.431(a), Tax Code, is amended to read | ||
as follows: | ||
(a) The chief appraiser shall accept and approve or deny an | ||
application for a residence homestead exemption, including an [ |
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11.131 for the residence homestead of a disabled veteran or the | ||
surviving spouse of a disabled veteran, after the deadline for | ||
filing it has passed if it is filed not later than one year after the | ||
delinquency date for the taxes on the homestead. | ||
SECTION 4. Section 11.131, Tax Code, as amended by this Act, | ||
applies only to a tax year beginning on or after January 1, 2012. | ||
SECTION 5. This Act takes effect January 1, 2012, but only | ||
if the constitutional amendment proposed by the 82nd Legislature, | ||
Regular Session, 2011, authorizing the legislature to exempt from | ||
ad valorem taxation the residence homestead of the surviving spouse | ||
of a 100 percent or totally disabled veteran in an amount equal to | ||
the amount of the residence homestead exemption to which the | ||
disabled veteran was entitled on the same property is approved by | ||
the voters. If that amendment is not approved by the voters, this | ||
Act has no effect. |