82R2584 SMH-D
By: McClendon H.B. No. 526
A BILL TO BE ENTITLED
AN ACT
relating to the 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) 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 since the
death of the disabled veteran; 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 11.43(c), Tax Code, is amended to read as
follows:
(c) An exemption provided by Section 11.13, 11.131(b)
[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), 11.231, 11.254, 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 3. 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 4. Section 11.131, Tax Code, as amended by this Act,
applies only to a tax year beginning on or after January 1, 2012.
SECTION 5. 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 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, this
Act has no effect.