83R40 TJB-D
By: Raymond H.B. No. 732
A BILL TO BE ENTITLED
AN ACT
relating to the exemption from ad valorem taxation for disabled
veterans and the surviving spouses and minor children of disabled
veterans and members of the armed forces who die on active duty.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Section 11.42(c), Tax Code, is amended to read as
follows:
(c) An exemption authorized by Section 11.13(c) or (d) or
11.22 is effective as of January 1 of the tax year in which the
person qualifies for the exemption and applies to the entire tax
year.
SECTION 2. Section 11.43(k), Tax Code, is amended to read as
follows:
(k) A person who qualifies for an exemption authorized by
Section 11.13(c) or (d) or 11.22 must apply for the exemption no
later than the first anniversary of the date the person qualified
for the exemption.
SECTION 3. Chapter 26, Tax Code, is amended by adding
Section 26.1127 to read as follows:
Sec. 26.1127. CALCULATION OF TAXES ON PROPERTY OF DISABLED
VETERAN OR SURVIVING SPOUSE OF DISABLED VETERAN. (a) If at any
time during a tax year property is owned by an individual who
qualifies for an exemption under Section 11.22, the amount of the
tax due on the property for the tax year is calculated as if the
individual qualified for the exemption on January 1 and continued
to qualify for the exemption for the remainder of the tax year.
(b) If an individual qualifies for an exemption under
Section 11.22 with respect to the property after the amount of the
tax due on the property is calculated and the effect of the
qualification is to reduce the amount of the tax due on the
property, the assessor for each taxing unit shall recalculate the
amount of the tax due on the property and correct the tax roll. If
the tax bill has been mailed and the tax on the property has not been
paid, the assessor shall mail a corrected tax bill to the individual
in whose name the property is listed on the tax roll or to the
individual's authorized agent. If the tax on the property has been
paid, the tax collector for the taxing unit shall refund to the
individual who paid the tax the amount by which the payment exceeded
the tax due.
SECTION 4. Section 31.031(a), Tax Code, is amended to read
as follows:
(a) This section applies only to:
(1) an individual who is:
(A) disabled or at least 65 years of age; and
(B) qualified for an exemption under Section
11.13(c); or
(2) an individual who is:
(A) a disabled veteran or the unmarried surviving
spouse of a disabled veteran; and
(B) qualified for an exemption under Section
11.22.
SECTION 5. This Act applies only to an ad valorem tax year
that begins on or after the effective date of this Act.
SECTION 6. This Act takes effect January 1, 2014.