| 1 | 1 | | 82R14 UM-D |
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| 2 | 2 | | By: Anderson of McLennan, Farias, Carter, H.B. No. 472 |
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| 3 | 3 | | Miller of Erath, et al. |
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| 4 | 4 | | |
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| 5 | 5 | | |
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| 6 | 6 | | A BILL TO BE ENTITLED |
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| 7 | 7 | | AN ACT |
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| 8 | 8 | | relating to the exemption from ad valorem taxation of the residence |
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| 9 | 9 | | homestead of the surviving spouse of a 100 percent or totally |
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| 10 | 10 | | disabled veteran. |
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| 11 | 11 | | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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| 12 | 12 | | SECTION 1. Section 11.131, Tax Code, is amended by adding |
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| 13 | 13 | | Subsection (c) to read as follows: |
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| 14 | 14 | | (c) The surviving spouse of a disabled veteran who qualified |
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| 15 | 15 | | for an exemption under Subsection (b) is entitled to an exemption |
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| 16 | 16 | | from taxation of the total appraised value of the same property to |
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| 17 | 17 | | which the disabled veteran's exemption applied if: |
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| 18 | 18 | | (1) the surviving spouse has not remarried since the |
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| 19 | 19 | | death of the disabled veteran; and |
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| 20 | 20 | | (2) the property: |
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| 21 | 21 | | (A) was the residence homestead of the surviving |
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| 22 | 22 | | spouse when the disabled veteran died; and |
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| 23 | 23 | | (B) remains the residence homestead of the |
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| 24 | 24 | | surviving spouse. |
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| 25 | 25 | | SECTION 2. Section 11.431(a), Tax Code, is amended to read |
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| 26 | 26 | | as follows: |
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| 27 | 27 | | (a) The chief appraiser shall accept and approve or deny an |
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| 28 | 28 | | application for a residence homestead exemption, including an [a |
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| 29 | 29 | | disabled veteran residence homestead] exemption under Section |
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| 30 | 30 | | 11.131 for the residence homestead of a disabled veteran or the |
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| 31 | 31 | | surviving spouse of a disabled veteran, after the deadline for |
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| 32 | 32 | | filing it has passed if it is filed not later than one year after the |
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| 33 | 33 | | delinquency date for the taxes on the homestead. |
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| 34 | 34 | | SECTION 3. Section 11.131, Tax Code, as amended by this Act, |
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| 35 | 35 | | applies only to a tax year beginning on or after January 1, 2012. |
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| 36 | 36 | | SECTION 4. This Act takes effect January 1, 2012, but only |
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| 37 | 37 | | if the constitutional amendment proposed by the 82nd Legislature, |
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| 38 | 38 | | Regular Session, 2011, authorizing the legislature to exempt from |
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| 39 | 39 | | ad valorem taxation the residence homestead of the surviving spouse |
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| 40 | 40 | | of a 100 percent or totally disabled veteran in an amount equal to |
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| 41 | 41 | | the amount of the residence homestead exemption to which the |
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| 42 | 42 | | disabled veteran was entitled on the same property is approved by |
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| 43 | 43 | | the voters. If that amendment is not approved by the voters, this |
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| 44 | 44 | | Act has no effect. |
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