| 1 | 1 | | By: Carona, et al. S.B. No. 469 |
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| 2 | 2 | | |
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| 3 | 3 | | |
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| 4 | 4 | | A BILL TO BE ENTITLED |
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| 5 | 5 | | AN ACT |
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| 6 | 6 | | relating to an exemption from ad valorem taxation of the residence |
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| 7 | 7 | | homesteads of certain totally disabled veterans and to the amount |
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| 8 | 8 | | of the exemption from ad valorem taxation to which a disabled |
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| 9 | 9 | | veteran is entitled based on disability rating. |
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| 10 | 10 | | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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| 11 | 11 | | SECTION 1. Subchapter B, Chapter 11, Tax Code, is amended by |
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| 12 | 12 | | adding Section 11.131 to read as follows: |
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| 13 | 13 | | Sec. 11.131. RESIDENCE HOMESTEAD OF 100 PERCENT OR TOTALLY |
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| 14 | 14 | | DISABLED VETERAN. (a) In this section: |
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| 15 | 15 | | (1) "Disabled veteran" has the meaning assigned by |
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| 16 | 16 | | Section 11.22. |
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| 17 | 17 | | (2) "Residence homestead" has the meaning assigned by |
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| 18 | 18 | | Section 11.13. |
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| 19 | 19 | | (b) A disabled veteran who receives from the United States |
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| 20 | 20 | | Department of Veterans Affairs or its successor 100 percent |
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| 21 | 21 | | disability compensation due to a service-connected disability and a |
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| 22 | 22 | | rating of 100 percent disabled or of individual unemployability is |
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| 23 | 23 | | entitled to an exemption from taxation of the total appraised value |
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| 24 | 24 | | of the veteran's residence homestead. |
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| 25 | 25 | | SECTION 2. Subsection (a), Section 11.22, Tax Code, is |
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| 26 | 26 | | amended to read as follows: |
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| 27 | 27 | | (a) A disabled veteran is entitled to an exemption from |
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| 28 | 28 | | taxation of a portion of the assessed value of a property the |
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| 29 | 29 | | veteran owns and designates as provided by Subsection (f) [of this |
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| 30 | 30 | | section] in accordance with the following schedule: |
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| 31 | 31 | | an exemption of for a disability rating of |
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| 32 | 32 | | up to: at least: but less [not greater] than: up to: at least: but less [not greater] than: |
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| 33 | 33 | | up to: at least: but less [not greater] than: |
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| 34 | 34 | | $5,000 of the 10% 30% $5,000 of the 10% 30% |
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| 35 | 35 | | $5,000 of the 10% 30% |
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| 36 | 36 | | assessed value assessed value |
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| 37 | 37 | | assessed value |
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| 38 | 38 | | 7,500 30 [31] 50 7,500 30 [31] 50 |
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| 39 | 39 | | 7,500 30 [31] 50 |
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| 40 | 40 | | 10,000 50 [51] 70 10,000 50 [51] 70 |
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| 41 | 41 | | 10,000 50 [51] 70 |
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| 42 | 42 | | 12,000 70 [71] and over 12,000 70 [71] and over |
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| 43 | 43 | | 12,000 70 [71] and over |
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| 44 | 44 | | SECTION 3. Subsection (c), Section 11.43, Tax Code, is |
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| 45 | 45 | | amended to read as follows: |
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| 46 | 46 | | (c) An exemption provided by Section 11.13, 11.131, 11.17, |
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| 47 | 47 | | 11.18, 11.182, 11.183, 11.19, 11.20, 11.21, 11.22, 11.23(h), (j), |
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| 48 | 48 | | or (j-1), 11.29, 11.30, or 11.31, once allowed, need not be claimed |
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| 49 | 49 | | in subsequent years, and except as otherwise provided by Subsection |
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| 50 | 50 | | (e), the exemption applies to the property until it changes |
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| 51 | 51 | | ownership or the person's qualification for the exemption changes. |
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| 52 | 52 | | However, the chief appraiser may require a person allowed one of the |
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| 53 | 53 | | exemptions in a prior year to file a new application to confirm the |
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| 54 | 54 | | person's current qualification for the exemption by delivering a |
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| 55 | 55 | | written notice that a new application is required, accompanied by |
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| 56 | 56 | | an appropriate application form, to the person previously allowed |
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| 57 | 57 | | the exemption. |
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| 58 | 58 | | SECTION 4. Subsection (a), Section 11.431, Tax Code, is |
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| 59 | 59 | | amended to read as follows: |
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| 60 | 60 | | (a) The chief appraiser shall accept and approve or deny an |
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| 61 | 61 | | application for a residence homestead exemption, including a |
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| 62 | 62 | | disabled veteran residence homestead exemption, after the deadline |
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| 63 | 63 | | for filing it has passed if it is filed not later than one year after |
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| 64 | 64 | | the delinquency date for the taxes on the homestead. |
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| 65 | 65 | | SECTION 5. Section 403.302, Government Code, is amended by |
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| 66 | 66 | | adding Subsection (d-1) to read as follows: |
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| 67 | 67 | | (d-1) For purposes of Subsection (d), a residence homestead |
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| 68 | 68 | | that receives an exemption under Section 11.131, Tax Code, in the |
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| 69 | 69 | | year that is the subject of the study is not considered to be |
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| 70 | 70 | | taxable property. |
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| 71 | 71 | | SECTION 6. Section 11.131, Tax Code, as added by this Act, |
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| 72 | 72 | | applies to a tax year beginning on or after January 1, 2009. |
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| 73 | 73 | | SECTION 7. Except as otherwise provided by this Act, this |
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| 74 | 74 | | Act takes effect immediately if it receives a vote of two-thirds of |
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| 75 | 75 | | all the members elected to each house, as provided by Section 39, |
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| 76 | 76 | | Article III, Texas Constitution. If this Act does not receive the |
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| 77 | 77 | | vote necessary for immediate effect, this Act takes effect |
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| 78 | 78 | | September 1, 2009. |
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| 79 | 79 | | |
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| 80 | 80 | | up to: at least: but less [not greater] than: |
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| 81 | 81 | | |
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| 82 | 82 | | $5,000 of the 10% 30% |
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| 83 | 83 | | |
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| 84 | 84 | | assessed value |
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| 85 | 85 | | |
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| 86 | 86 | | 7,500 30 [31] 50 |
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| 87 | 87 | | |
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| 88 | 88 | | 10,000 50 [51] 70 |
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| 89 | 89 | | |
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| 90 | 90 | | 12,000 70 [71] and over |
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