| Old | New | Differences | |
|---|---|---|---|
| 1 | 1 | 81R854 JD-D | |
| 2 | 2 | By: Moody H.B. No. 1008 | |
| 3 | 3 | ||
| 4 | 4 | ||
| 5 | 5 | A BILL TO BE ENTITLED | |
| 6 | 6 | AN ACT | |
| 7 | 7 | relating to an exemption from ad valorem taxation of the residence | |
| 8 | 8 | homesteads of certain totally disabled veterans. | |
| 9 | 9 | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: | |
| 10 | 10 | SECTION 1. Section 11.13, Tax Code, is amended by adding | |
| 11 | 11 | Subsection (s) to read as follows: | |
| 12 | 12 | (s) In this subsection, "disabled veteran" has the meaning | |
| 13 | 13 | assigned by Section 11.22. A disabled veteran who is classified as | |
| 14 | 14 | having a service-connected disability with a disability rating of | |
| 15 | 15 | 100 percent or of totally disabled is entitled to an exemption from | |
| 16 | 16 | taxation of the total appraised value of the veteran's residence | |
| 17 | 17 | homestead. | |
| 18 | 18 | SECTION 2. Section 403.302, Government Code, is amended by | |
| 19 | 19 | adding Subsection (d-1) to read as follows: | |
| 20 | 20 | (d-1) For purposes of Subsection (d), a residence homestead | |
| 21 | 21 | that receives an exemption under Section 11.13(s), Tax Code, in the | |
| 22 | 22 | year that is the subject of the study is not considered to be | |
| 23 | 23 | taxable property. | |
| 24 | 24 | SECTION 3. This Act applies only to ad valorem taxes imposed | |
| 25 | 25 | for a tax year beginning on or after the effective date of this Act. | |
| 26 | 26 | SECTION 4. This Act takes effect January 1, 2010. |