82R8366 ALL-D
By: Rodriguez S.B. No. 1089
A BILL TO BE ENTITLED
AN ACT
relating to the amount of the exemption from ad valorem taxation of
property owned by the surviving spouse or surviving minor children
of a member of the armed forces of the United States who dies while
on active duty.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Section 11.22(d), Tax Code, is amended to read as
follows:
(d) If an individual dies while on active duty as a member of
the armed services of the United States:
(1) the individual's surviving spouse is entitled to
an exemption from taxation of [$5,000 of] the total assessed value
of the property the spouse owns and designates as provided by
Subsection (f) [of this section]; and
(2) each of the individual's surviving children who is
younger than 18 years of age and unmarried is entitled to an
exemption from taxation of a portion of the assessed value of a
property the child owns and designates as provided by Subsection
(f) [of this section], the amount of exemption for each eligible
child to be computed by dividing the greater of the assessed value
of the property or $5,000 by the number of eligible children.
SECTION 2. This Act applies only to an ad valorem tax year
that begins on or after the effective date of this Act.
SECTION 3. 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 increase the
amount of the exemption from ad valorem taxation of property owned
by the surviving spouse or surviving minor children of a member of
the armed forces of the United States who dies while on active duty
is approved by the voters. If that amendment is not approved by the
voters, this Act has no effect.