82R1601 SMH-D
By: Pickett H.B. No. 313
A BILL TO BE ENTITLED
AN ACT
relating to an exemption from ad valorem taxation of the residence
homestead of the surviving spouse of a 100 percent or totally
disabled veteran.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Section 11.131, Tax Code, is amended by adding
Subsection (c) to read as follows:
(c) The surviving spouse of a disabled veteran who qualified
for an exemption under Subsection (b) when the disabled veteran
died is entitled to an exemption from taxation of the total
appraised value of the residence homestead of the surviving spouse
if the surviving spouse has not remarried since the death of the
disabled veteran.
SECTION 2. 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 an [a
disabled veteran residence homestead] exemption under Section
11.131 for the residence homestead of a disabled veteran or the
surviving spouse 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 3. Section 11.131, Tax Code, as amended by this Act,
applies only to a tax year beginning on or after January 1, 2012.
SECTION 4. This Act takes effect January 1, 2012, but only
if the constitutional amendment proposed by the 82nd Legislature,
Regular Session, 2011, authorizing the legislature to provide for
an exemption from ad valorem taxation of 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 is approved by the
voters. If that amendment is not approved by the voters, this Act
has no effect.