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A BILL TO BE ENTITLED
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AN ACT
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relating to an exemption from ad valorem taxation of the residence |
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homestead of the surviving spouse of a 100 percent or totally |
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disabled veteran or the principal residence of the surviving minor |
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children of such a disabled veteran. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 11.131(a), Tax Code, is amended by |
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adding Subdivision (3) to read as follows: |
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(3) "Child" and "surviving spouse" have the meanings |
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assigned by Section 11.22. |
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SECTION 2. Section 11.131, Tax Code, is amended by adding |
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Subsections (c) and (d) 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) is entitled to an exemption |
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from taxation of the total appraised value of the same property to |
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which the disabled veteran's exemption applied 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) If a disabled veteran who qualifies for an exemption |
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under Subsection (b) dies while unmarried, the owner of the |
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property is entitled to an exemption from taxation of the total |
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appraised value of the same property to which the disabled |
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veteran's exemption applied if: |
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(1) one or more of the disabled veteran's surviving |
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children are younger than 18 years of age and unmarried; and |
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(2) the property: |
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(A) was the principal residence of one or more of |
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the children described by Subdivision (1) when the disabled veteran |
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died; and |
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(B) remains the principal residence of one or |
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more of those children who are younger than 18 years of age and |
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unmarried. |
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SECTION 3. Section 11.431(a), Tax Code, is amended to read |
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as follows: |
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(a) The chief appraiser shall accept and approve or deny an |
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application for a residence homestead exemption, including an [a
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disabled veteran residence homestead] exemption under Section |
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11.131 for the residence homestead of a disabled veteran or the |
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surviving spouse of a disabled veteran, or an application for an |
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exemption under that section of the principal residence of the |
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surviving minor children of a disabled veteran, after the deadline |
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for filing it has passed if it is filed not later than one year after |
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the delinquency date for the taxes on the property [homestead]. |
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SECTION 4. Section 11.131, Tax Code, as amended by this Act, |
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applies only to a tax year beginning on or after January 1, 2012. |
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SECTION 5. This Act takes effect January 1, 2012, but only |
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if the constitutional amendment proposed by the 82nd Legislature, |
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Regular Session, 2011, authorizing the legislature to provide for |
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the exemption from ad valorem taxation of the residence homestead |
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of the surviving spouse of a 100 percent or totally disabled veteran |
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or the principal residence of the surviving minor children of such a |
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disabled veteran in an amount equal to the amount of the residence |
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homestead exemption to which the disabled veteran was entitled on |
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the same property is approved by the voters. If that amendment is |
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not approved by the voters, this Act has no effect. |