83R10284 CJC-D
By: Lucio S.B. No. 1552
A BILL TO BE ENTITLED
AN ACT
relating to an exemption from ad valorem taxation by a county of a
portion of the value of the residence homestead of a veteran who has
been honorably discharged.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Section 11.13, Tax Code, is amended by adding
Subsection (t) to read as follows:
(t) A veteran of the United States armed services who has
been honorably discharged from the branch of service in which the
individual served is entitled to an exemption from taxation for the
county purposes authorized by Section 1-a(a), Article VIII, Texas
Constitution, of $10,000, or a greater amount provided by action of
the commissioners court of the county as permitted by Section
1-a(b), Article VIII, Texas Constitution, of the appraised value of
the veteran's residence homestead. The exemption authorized by
this subsection and the exemption authorized by Subsection (a) may
not be aggregated. A veteran who qualifies for an exemption under
this subsection and under Subsection (d) may not receive both of
those exemptions, but is entitled to receive the exemption in the
greater amount.
SECTION 2. This Act applies only to ad valorem taxes imposed
for a tax year that begins on or after the effective date of this
Act.
SECTION 3. This Act takes effect January 1, 2014, but only
if the constitutional amendment proposed by the 83rd Legislature,
Regular Session, 2013, exempting from county ad valorem taxation a
portion of the value of the residence homestead of a veteran of the
United States armed services who has been honorably discharged is
approved by the voters. If that amendment is not approved by the
voters, this Act has no effect.