82R281 JE-D
By: Van de Putte, et al. S.B. No. 357
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 or the principal residence of the surviving minor
children of such a disabled veteran.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Section 11.131(a), Tax Code, is amended by
adding Subdivision (3) to read as follows:
(3) "Child" and "surviving spouse" have the meanings
assigned by Section 11.22.
SECTION 2. Section 11.131, Tax Code, is amended by adding
Subsections (c) and (d) 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.
(d) If a disabled veteran who qualifies for an exemption
under Subsection (b) dies while unmarried, the owner of the
property 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) one or more of the disabled veteran's surviving
children are younger than 18 years of age and unmarried; and
(2) the property:
(A) was the principal residence of one or more of
the children described by Subdivision (1) when the disabled veteran
died; and
(B) remains the principal residence of one or
more of those children who are younger than 18 years of age and
unmarried.
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, or an application for an
exemption under that section of the principal residence of the
surviving minor children 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 property [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 provide for
the exemption from ad valorem taxation of the residence homestead
of the surviving spouse of a 100 percent or totally disabled veteran
or the principal residence of the surviving minor children of such a
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.