81R12366 JD-D
By: Shapleigh S.B. No. 1268
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 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. Section 11.13, Tax Code, is amended by adding
Subsections (s) and (t) to read as follows:
(s) In this subsection, "disabled veteran" has the meaning
assigned by Section 11.22. A disabled veteran who is classified as
having a service-connected disability with a disability rating of
100 percent or of totally disabled is entitled to an exemption from
taxation of the total appraised value of the veteran's residence
homestead.
(t) The surviving spouse of a 100 percent or totally
disabled veteran who qualified for an exemption under Subsection
(s) 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.
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:
an exemption of for a disability rating of
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. If the constitutional amendment described by
Section 5 of this Act is approved by the voters, effective January
1, 2010, 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 11.13(s) or (t), Tax Code,
in the year that is the subject of the study is not considered to be
taxable property.
SECTION 4. If the constitutional amendment described by
Section 5 of this Act is not approved by the voters, effective
January 1, 2010, 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 11.13(s), Tax Code, in the
year that is the subject of the study is not considered to be
taxable property.
SECTION 5. Section 11.13(t), Tax Code, as added by this Act,
takes 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 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, that provision has no
effect.
SECTION 6. Section 11.13(s), Tax Code, as added by this Act,
applies to a tax year beginning on or after January 1, 2009.
SECTION 7. 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.
$5,000 of the 10% 30%
assessed value
7,500 30 [31] 50
10,000 50 [51] 70
12,000 70 [71] and over