Bill Text: TX SB910 | 2015-2016 | 84th Legislature | Introduced
Bill Title: Relating to the exemption from ad valorem taxation of the total appraised value 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) 2015-03-09 - Referred to Finance [SB910 Detail]
Download: Texas-2015-SB910-Introduced.html
| 84R331 CJC-D | ||
| By: Zaffirini | S.B. No. 910 | |
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| relating to the exemption from ad valorem taxation of the total | ||
| appraised value 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(c), Tax Code, is amended to read | ||
| as follows: | ||
| (c) The surviving spouse of a disabled veteran who qualified | ||
| for an exemption under Subsection (b) when the disabled veteran | ||
| died, or of a disabled veteran who would have qualified for an | ||
| exemption under that subsection if that subsection had been in | ||
| effect on the date the disabled veteran died, is entitled to an | ||
| exemption from taxation of the total appraised value of the same | ||
| property to which the disabled veteran's exemption applied, or to | ||
| which the disabled veteran's exemption would have applied if the | ||
| exemption had been authorized on the date the disabled veteran | ||
| died, 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 11.131, Tax Code, as amended by this Act, | ||
| applies only to ad valorem taxes imposed for a tax year beginning on | ||
| or after January 1, 2016. | ||
| SECTION 3. This Act takes effect January 1, 2016, but only | ||
| if the constitutional amendment proposed by the 84th Legislature, | ||
| Regular Session, 2015, 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 100 | ||
| percent or totally disabled veteran who died before the law | ||
| authorizing a residence homestead exemption for such a veteran took | ||
| effect is approved by the voters. If that amendment is not approved | ||
| by the voters, this Act has no effect. | ||
