Texas 2009 - 81st Regular

Texas House Bill HB742 Compare Versions

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Old	New	Differences
1	1	81R8317 UM-D
2	2	By: Flores, Smith of Harris, McReynolds, H.B. No. 742
3	3	Corte, Smithee, et al.
4	4	Substitute the following for H.B. No. 742:
5	5	By: Oliveira C.S.H.B. No. 742
6	6
7	7
8	8	A BILL TO BE ENTITLED
9	9	AN ACT
10	10	relating to an exemption from ad valorem taxation of the residence
11	11	homesteads of certain totally disabled veterans and to the amount
12	12	of the exemption from ad valorem taxation to which a disabled
13	13	veteran is entitled based on disability rating.
14	14	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
15	15	SECTION 1. Subchapter B, Chapter 11, Tax Code, is amended by
16	16	adding Section 11.131 to read as follows:
17	17	Sec. 11.131. RESIDENCE HOMESTEAD OF 100 PERCENT OR TOTALLY
18	18	DISABLED VETERAN. (a) In this section:
19	19	(1) "Disabled veteran" has the meaning assigned by
20	20	Section 11.22.
21	21	(2) "Residence homestead" has the meaning assigned by
22	22	Section 11.13.
23	23	(b) A disabled veteran who receives from the United States
24	24	Department of Veterans Affairs or its successor 100 percent
25	25	disability compensation due to a service-connected disability and a
26	26	rating of 100 percent disabled or of individual unemployability is
27	27	entitled to an exemption from taxation of the total appraised value
28	28	of the veteran's residence homestead.
29	29	SECTION 2. Section 11.22(a), Tax Code, is amended to read as
30	30	follows:
31	31	(a) A disabled veteran is entitled to an exemption from
32	32	taxation of a portion of the assessed value of a property the
33	33	veteran owns and designates as provided by Subsection (f) [of this
34	34	section] in accordance with the following schedule:
35	35	for a disability rating of
36	36	an exemption of
37	37	up to: at least: but less [not greater] than: up to: at least: but less [not greater] than:
38	38	up to: at least: but less [not greater] than:
39	39	$5,000 of the 10% 30% $5,000 of the 10% 30%
40	40	$5,000 of the 10% 30%
41	41	assessed value assessed value
42	42	assessed value
43	43	7,500 30 [31] 50 7,500 30 [31] 50
44	44	7,500 30 [31] 50
45	45	10,000 50 [51] 70 10,000 50 [51] 70
46	46	10,000 50 [51] 70
47	47	12,000 70 [71] and over 12,000 70 [71] and over
48	48	12,000 70 [71] and over
49	49	SECTION 3. Section 11.43(c), Tax Code, is amended to read as
50	50	follows:
51	51	(c) An exemption provided by Section 11.13, 11.131, 11.17,
52	52	11.18, 11.182, 11.183, 11.19, 11.20, 11.21, 11.22, 11.23(h), (j),
53	53	or (j-1), 11.29, 11.30, or 11.31, once allowed, need not be claimed
54	54	in subsequent years, and except as otherwise provided by Subsection
55	55	(e), the exemption applies to the property until it changes
56	56	ownership or the person's qualification for the exemption changes.
57	57	However, the chief appraiser may require a person allowed one of the
58	58	exemptions in a prior year to file a new application to confirm the
59	59	person's current qualification for the exemption by delivering a
60	60	written notice that a new application is required, accompanied by
61	61	an appropriate application form, to the person previously allowed
62	62	the exemption.
63	63	SECTION 4. Section 11.431(a), Tax Code, is amended to read
64	64	as follows:
65	65	(a) The chief appraiser shall accept and approve or deny an
66	66	application for a residence homestead exemption, including a
67	67	disabled veteran residence homestead exemption, after the deadline
68	68	for filing it has passed if it is filed not later than one year after
69	69	the delinquency date for the taxes on the homestead.
70	70	SECTION 5. Section 403.302, Government Code, is amended by
71	71	adding Subsection (d-1) to read as follows:
72	72	(d-1) For purposes of Subsection (d), a residence homestead
73	73	that receives an exemption under Section 11.131, Tax Code, in the
74	74	year that is the subject of the study is not considered to be
75	75	taxable property.
76	76	SECTION 6. Section 11.131, Tax Code, as added by this Act,
77	77	applies to a tax year beginning on or after January 1, 2009.
78	78	SECTION 7. Except as otherwise provided by this Act, this
79	79	Act takes effect immediately if it receives a vote of two-thirds of
80	80	all the members elected to each house, as provided by Section 39,
81	81	Article III, Texas Constitution. If this Act does not receive the
82	82	vote necessary for immediate effect, this Act takes effect
83	83	September 1, 2009.
84	84
85	85	up to: at least: but less [not greater] than:
86	86
87	87	$5,000 of the 10% 30%
88	88
89	89	assessed value
90	90
91	91	7,500 30 [31] 50
92	92
93	93	10,000 50 [51] 70
94	94
95	95	12,000 70 [71] and over