Texas 2013 - 83rd Regular

Texas House Bill HB548 Compare Versions

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1	1	83R2255 CJC-D
2	2	By: Turner of Tarrant, Moody, Flynn, Isaac, H.B. No. 548
3	3	Hilderbran, et al.
4	4
5	5
6	6	A BILL TO BE ENTITLED
7	7	AN ACT
8	8	relating to an exemption from ad valorem taxation of the residence
9	9	homestead of the surviving spouse of a member of the armed services
10	10	of the United States who is killed in action.
11	11	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
12	12	SECTION 1. Subchapter B, Chapter 11, Tax Code, is amended by
13	13	adding Section 11.132 to read as follows:
14	14	Sec. 11.132. RESIDENCE HOMESTEAD OF SURVIVING SPOUSE OF
15	15	MEMBER OF ARMED SERVICES KILLED IN ACTION. (a) In this section:
16	16	(1) "Residence homestead" has the meaning assigned by
17	17	Section 11.13.
18	18	(2) "Surviving spouse" means the individual who was
19	19	married to a member of the armed services of the United States at
20	20	the time of the member's death.
21	21	(b) The surviving spouse of a member of the armed services
22	22	of the United States who is killed in action is entitled to an
23	23	exemption from taxation of the total appraised value of the
24	24	surviving spouse's residence homestead if:
25	25	(1) the surviving spouse has not remarried since the
26	26	death of the member of the armed services; and
27	27	(2) the property was the residence homestead of the
28	28	member of the armed services when the member died.
29	29	(c) If a surviving spouse who qualifies for an exemption
30	30	under Subsection (b) subsequently qualifies a different property as
31	31	the surviving spouse's residence homestead, the surviving spouse is
32	32	entitled to an exemption from taxation of the subsequently
33	33	qualified homestead in an amount equal to the dollar amount of the
34	34	exemption from taxation of the former homestead under Subsection
35	35	(b) in the last year in which the surviving spouse received an
36	36	exemption under that subsection for that homestead if the surviving
37	37	spouse has not remarried since the death of the member of the armed
38	38	services. The surviving spouse is entitled to receive from the
39	39	chief appraiser of the appraisal district in which the former
40	40	residence homestead was located a written certificate providing the
41	41	information necessary to determine the amount of the exemption to
42	42	which the surviving spouse is entitled on the subsequently
43	43	qualified homestead.
44	44	SECTION 2. Section 11.43(c), Tax Code, is amended to read as
45	45	follows:
46	46	(c) An exemption provided by Section 11.13, 11.131, 11.132,
47	47	11.17, 11.18, 11.182, 11.1827, 11.183, 11.19, 11.20, 11.21, 11.22,
48	48	11.23(h), (j), or (j-1), 11.231, 11.254, 11.29, 11.30, or 11.31,
49	49	once allowed, need not be claimed in subsequent years, and except as
50	50	otherwise provided by Subsection (e), the exemption applies to the
51	51	property until it changes ownership or the person's qualification
52	52	for the exemption changes. However, the chief appraiser may
53	53	require a person allowed one of the exemptions in a prior year to
54	54	file a new application to confirm the person's current
55	55	qualification for the exemption by delivering a written notice that
56	56	a new application is required, accompanied by an appropriate
57	57	application form, to the person previously allowed the exemption.
58	58	SECTION 3. Section 11.431(a), Tax Code, is amended to read
59	59	as follows:
60	60	(a) The chief appraiser shall accept and approve or deny an
61	61	application for a residence homestead exemption, including an
62	62	exemption under Section 11.131 for the residence homestead of a
63	63	disabled veteran or the surviving spouse of a disabled veteran or an
64	64	exemption under Section 11.132 for the residence homestead of the
65	65	surviving spouse of a member of the armed services of the United
66	66	States who is killed in action, after the deadline for filing it has
67	67	passed if it is filed not later than one year after the delinquency
68	68	date for the taxes on the homestead.
69	69	SECTION 4. Section 403.302(d-1), Government Code, is
70	70	amended to read as follows:
71	71	(d-1) For purposes of Subsection (d), a residence homestead
72	72	that receives an exemption under Section 11.131 or 11.132, Tax
73	73	Code, in the year that is the subject of the study is not considered
74	74	to be taxable property.
75	75	SECTION 5. Section 11.132, Tax Code, as added by this Act,
76	76	applies only to a tax year beginning on or after January 1, 2014.
77	77	SECTION 6. This Act takes effect January 1, 2014, but only
78	78	if the constitutional amendment proposed by the 83rd Legislature,
79	79	Regular Session, 2013, authorizing the legislature to provide for
80	80	an exemption from ad valorem taxation of all or part of the market
81	81	value of the residence homestead of the surviving spouse of a member
82	82	of the armed services of the United States who is killed in action
83	83	is approved by the voters. If that amendment is not approved by the
84	84	voters, this Act has no effect.