Texas 2009 - 81st Regular

Texas Senate Bill SB1159 Compare Versions

Only one version of the bill is available at this time.

Old	New	Differences
1	1	81R12217 UM-D
2	2	By: Carona S.B. No. 1159
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 and to continuing
9	9	the exemption on the same property for the surviving spouse or
10	10	children of such a veteran, and to the amount of the exemption from
11	11	ad valorem taxation to which a disabled veteran is entitled based on
12	12	disability rating.
13	13	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
14	14	SECTION 1. Subchapter B, Chapter 11, Tax Code, is amended by
15	15	adding Section 11.131 to read as follows:
16	16	Sec. 11.131. RESIDENCE HOMESTEAD OF 100 PERCENT OR TOTALLY
17	17	DISABLED VETERAN. (a) In this section:
18	18	(1) "Disabled veteran" has the meaning assigned by
19	19	Section 11.22.
20	20	(2) "Residence homestead" has the meaning assigned by
21	21	Section 11.13.
22	22	(3) "Child" and "surviving spouse" have the meanings
23	23	assigned by Section 11.22.
24	24	(b) A disabled veteran who receives from the United States
25	25	Department of Veterans Affairs or its successor 100 percent
26	26	disability compensation due to a service-connected disability and a
27	27	rating of 100 percent disabled or of individual unemployability is
28	28	entitled to an exemption from taxation of the total appraised value
29	29	of the veteran's residence homestead.
30	30	(c) The surviving spouse of a 100 percent or totally
31	31	disabled veteran who qualified for an exemption under Subsection
32	32	(b) is entitled to an exemption from taxation of the total appraised
33	33	value of the same property to which the disabled veteran's
34	34	exemption applied if:
35	35	(1) the surviving spouse has not remarried; and
36	36	(2) the property:
37	37	(A) was the residence homestead of the surviving
38	38	spouse when the disabled veteran died; and
39	39	(B) remains the residence homestead of the
40	40	surviving spouse.
41	41	(d) If a 100 percent or totally disabled veteran who
42	42	qualifies for an exemption under Subsection (b) dies while
43	43	unmarried, the disabled veteran's surviving children, if any, are
44	44	entitled to an exemption from taxation of the total appraised value
45	45	of the same property to which the disabled veteran's exemption
46	46	applied if:
47	47	(1) one or more of the surviving children are younger
48	48	than 18 years of age and unmarried; and
49	49	(2) the property:
50	50	(A) was the principal residence of one or more of
51	51	the surviving children described by Subdivision (1) when the
52	52	disabled veteran died; and
53	53	(B) remains the principal residence of one or
54	54	more of those surviving children who are younger than 18 years of
55	55	age and unmarried.
56	56	SECTION 2. Section 11.22(a), Tax Code, is amended to read as
57	57	follows:
58	58	(a) A disabled veteran is entitled to an exemption from
59	59	taxation of a portion of the assessed value of a property the
60	60	veteran owns and designates as provided by Subsection (f) [of this
61	61	section] in accordance with the following schedule:
62	62	for a disability rating of
63	63	an exemption of
64	64	up to: at least: but less [not greater] than: up to: at least: but less [not greater] than:
65	65	up to: at least: but less [not greater] than:
66	66	$5,000 of the 10% 30% $5,000 of the 10% 30%
67	67	$5,000 of the 10% 30%
68	68	assessed value assessed value
69	69	assessed value
70	70	7,500 30 [31] 50 7,500 30 [31] 50
71	71	7,500 30 [31] 50
72	72	10,000 50 [51] 70 10,000 50 [51] 70
73	73	10,000 50 [51] 70
74	74	12,000 70 [71] and over 12,000 70 [71] and over
75	75	12,000 70 [71] and over
76	76	SECTION 3. Section 11.43(c), Tax Code, is amended to read as
77	77	follows:
78	78	(c) An exemption provided by Section 11.13, 11.131, 11.17,
79	79	11.18, 11.182, 11.183, 11.19, 11.20, 11.21, 11.22, 11.23(h), (j),
80	80	or (j-1), 11.29, 11.30, or 11.31, once allowed, need not be claimed
81	81	in subsequent years, and except as otherwise provided by Subsection
82	82	(e), the exemption applies to the property until it changes
83	83	ownership or the person's qualification for the exemption changes.
84	84	However, the chief appraiser may require a person allowed one of the
85	85	exemptions in a prior year to file a new application to confirm the
86	86	person's current qualification for the exemption by delivering a
87	87	written notice that a new application is required, accompanied by
88	88	an appropriate application form, to the person previously allowed
89	89	the exemption.
90	90	SECTION 4. Section 11.431(a), Tax Code, is amended to read
91	91	as follows:
92	92	(a) The chief appraiser shall accept and approve or deny an
93	93	application for a residence homestead exemption, including a
94	94	disabled veteran residence homestead exemption or an exemption
95	95	under Section 11.131 for the principal place of residence of the
96	96	surviving child of a disabled veteran, after the deadline for
97	97	filing it has passed if it is filed not later than one year after the
98	98	delinquency date for the taxes on the homestead.
99	99	SECTION 5. Section 403.302, Government Code, is amended by
100	100	adding Subsection (d-1) to read as follows:
101	101	(d-1) For purposes of Subsection (d), a residence homestead
102	102	that receives an exemption under Section 11.131, Tax Code, in the
103	103	year that is the subject of the study is not considered to be
104	104	taxable property.
105	105	SECTION 6. Sections 11.131(a)(3), (c), and (d), Tax Code,
106	106	as added by this Act, take effect January 1, 2010, but only if the
107	107	constitutional amendment proposed by the 81st Legislature, Regular
108	108	Session, 2009, authorizing the legislature to exempt from ad
109	109	valorem taxation the residence homestead of the surviving spouse of
110	110	a 100 percent or totally disabled veteran or the principal place of
111	111	residence of the surviving minor children of such a disabled
112	112	veteran in an amount equal to the amount of the residence homestead
113	113	exemption to which the disabled veteran was entitled on the same
114	114	property is approved by the voters. If that amendment is not
115	115	approved by the voters, those provisions have no effect.
116	116	SECTION 7. Sections 11.131(a)(1) and (2) and (b), Tax Code,
117	117	as added by this Act, apply to a tax year beginning on or after
118	118	January 1, 2009.
119	119	SECTION 8. Except as otherwise provided by this Act, this
120	120	Act takes effect immediately if it receives a vote of two-thirds of
121	121	all the members elected to each house, as provided by Section 39,
122	122	Article III, Texas Constitution. If this Act does not receive the
123	123	vote necessary for immediate effect, this Act takes effect
124	124	September 1, 2009.
125	125
126	126	up to: at least: but less [not greater] than:
127	127
128	128	$5,000 of the 10% 30%
129	129
130	130	assessed value
131	131
132	132	7,500 30 [31] 50
133	133
134	134	10,000 50 [51] 70
135	135
136	136	12,000 70 [71] and over