81R12217 UM-D
By: Carona S.B. No. 1159
A BILL TO BE ENTITLED
AN ACT
relating to an exemption from ad valorem taxation of the residence
homesteads of certain totally disabled veterans and to continuing
the exemption on the same property for the surviving spouse or
children of such a veteran, and to the amount of the exemption from
ad valorem taxation to which a disabled veteran is entitled based on
disability rating.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Subchapter B, Chapter 11, Tax Code, is amended by
adding Section 11.131 to read as follows:
Sec. 11.131. RESIDENCE HOMESTEAD OF 100 PERCENT OR TOTALLY
DISABLED VETERAN. (a) In this section:
(1) "Disabled veteran" has the meaning assigned by
Section 11.22.
(2) "Residence homestead" has the meaning assigned by
Section 11.13.
(3) "Child" and "surviving spouse" have the meanings
assigned by Section 11.22.
(b) A disabled veteran who receives from the United States
Department of Veterans Affairs or its successor 100 percent
disability compensation due to a service-connected disability and a
rating of 100 percent disabled or of individual unemployability is
entitled to an exemption from taxation of the total appraised value
of the veteran's residence homestead.
(c) The surviving spouse of a 100 percent or totally
disabled veteran who qualified for an exemption under Subsection
(b) is entitled to an exemption from taxation of the total appraised
value of the same property to which the disabled veteran's
exemption applied if:
(1) the surviving spouse has not remarried; 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.
(d) If a 100 percent or totally disabled veteran who
qualifies for an exemption under Subsection (b) dies while
unmarried, the disabled veteran's surviving children, if any, are
entitled to an exemption from taxation of the total appraised value
of the same property to which the disabled veteran's exemption
applied if:
(1) one or more of the surviving children are younger
than 18 years of age and unmarried; and
(2) the property:
(A) was the principal residence of one or more of
the surviving children described by Subdivision (1) when the
disabled veteran died; and
(B) remains the principal residence of one or
more of those surviving children who are younger than 18 years of
age and unmarried.
SECTION 2. Section 11.22(a), Tax Code, is amended to read as
follows:
(a) A disabled veteran is entitled to an exemption from
taxation of a portion of the assessed value of a property the
veteran owns and designates as provided by Subsection (f) [of this
section] in accordance with the following schedule:
for a disability rating of
an exemption of
up to: at least: but less [not greater] than: up to: at least: but less [not greater] than:
up to: at least: but less [not greater] than:
$5,000 of the 10% 30% $5,000 of the 10% 30%
$5,000 of the 10% 30%
assessed value assessed value
assessed value
7,500 30 [31] 50 7,500 30 [31] 50
7,500 30 [31] 50
10,000 50 [51] 70 10,000 50 [51] 70
10,000 50 [51] 70
12,000 70 [71] and over 12,000 70 [71] and over
12,000 70 [71] and over
SECTION 3. Section 11.43(c), Tax Code, is amended to read as
follows:
(c) An exemption provided by Section 11.13, 11.131, 11.17,
11.18, 11.182, 11.183, 11.19, 11.20, 11.21, 11.22, 11.23(h), (j),
or (j-1), 11.29, 11.30, or 11.31, once allowed, need not be claimed
in subsequent years, and except as otherwise provided by Subsection
(e), the exemption applies to the property until it changes
ownership or the person's qualification for the exemption changes.
However, the chief appraiser may require a person allowed one of the
exemptions in a prior year to file a new application to confirm the
person's current qualification for the exemption by delivering a
written notice that a new application is required, accompanied by
an appropriate application form, to the person previously allowed
the exemption.
SECTION 4. Section 11.431(a), Tax Code, is amended to read
as follows:
(a) The chief appraiser shall accept and approve or deny an
application for a residence homestead exemption, including a
disabled veteran residence homestead exemption or an exemption
under Section 11.131 for the principal place of residence of the
surviving child of a disabled veteran, after the deadline for
filing it has passed if it is filed not later than one year after the
delinquency date for the taxes on the homestead.
SECTION 5. Section 403.302, Government Code, is amended by
adding Subsection (d-1) to read as follows:
(d-1) For purposes of Subsection (d), a residence homestead
that receives an exemption under Section 11.131, Tax Code, in the
year that is the subject of the study is not considered to be
taxable property.
SECTION 6. Sections 11.131(a)(3), (c), and (d), Tax Code,
as added by this Act, take effect January 1, 2010, but only if the
constitutional amendment proposed by the 81st Legislature, Regular
Session, 2009, authorizing the legislature to exempt from ad
valorem taxation the residence homestead of the surviving spouse of
a 100 percent or totally disabled veteran or the principal place of
residence of the surviving minor children of such a disabled
veteran in an amount equal to the amount of the residence homestead
exemption to which the disabled veteran was entitled on the same
property is approved by the voters. If that amendment is not
approved by the voters, those provisions have no effect.
SECTION 7. Sections 11.131(a)(1) and (2) and (b), Tax Code,
as added by this Act, apply to a tax year beginning on or after
January 1, 2009.
SECTION 8. Except as otherwise provided by this Act, this
Act takes effect immediately if it receives a vote of two-thirds of
all the members elected to each house, as provided by Section 39,
Article III, Texas Constitution. If this Act does not receive the
vote necessary for immediate effect, this Act takes effect
September 1, 2009.
up to: at least: but less [not greater] than:
$5,000 of the 10% 30%
assessed value
7,500 30 [31] 50
10,000 50 [51] 70
12,000 70 [71] and over