83R2255 CJC-D
By: Van de Putte S.B. No. 163
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 member of the armed services
of the United States who is killed in action.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Subchapter B, Chapter 11, Tax Code, is amended by
adding Section 11.132 to read as follows:
Sec. 11.132. RESIDENCE HOMESTEAD OF SURVIVING SPOUSE OF
MEMBER OF ARMED SERVICES KILLED IN ACTION. (a) In this section:
(1) "Residence homestead" has the meaning assigned by
Section 11.13.
(2) "Surviving spouse" means the individual who was
married to a member of the armed services of the United States at
the time of the member's death.
(b) The surviving spouse of a member of the armed services
of the United States who is killed in action is entitled to an
exemption from taxation of the total appraised value of the
surviving spouse's residence homestead if:
(1) the surviving spouse has not remarried since the
death of the member of the armed services; and
(2) the property was the residence homestead of the
member of the armed services when the member died.
(c) If a surviving spouse who qualifies for an exemption
under Subsection (b) subsequently qualifies a different property as
the surviving spouse's residence homestead, the surviving spouse is
entitled to an exemption from taxation of the subsequently
qualified homestead in an amount equal to the dollar amount of the
exemption from taxation of the former homestead under Subsection
(b) in the last year in which the surviving spouse received an
exemption under that subsection for that homestead if the surviving
spouse has not remarried since the death of the member of the armed
services. The surviving spouse is entitled to receive from the
chief appraiser of the appraisal district in which the former
residence homestead was located a written certificate providing the
information necessary to determine the amount of the exemption to
which the surviving spouse is entitled on the subsequently
qualified homestead.
SECTION 2. Section 11.43(c), Tax Code, is amended to read as
follows:
(c) An exemption provided by Section 11.13, 11.131, 11.132,
11.17, 11.18, 11.182, 11.1827, 11.183, 11.19, 11.20, 11.21, 11.22,
11.23(h), (j), or (j-1), 11.231, 11.254, 11.29, 11.30, or 11.31,
once allowed, need not be claimed in subsequent years, and except as
otherwise provided by Subsection (e), the exemption applies to the
property until it changes ownership or the person's qualification
for the exemption changes. However, the chief appraiser may
require a person allowed one of the exemptions in a prior year to
file a new application to confirm the person's current
qualification for the exemption by delivering a written notice that
a new application is required, accompanied by an appropriate
application form, to the person previously allowed the exemption.
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
exemption under Section 11.131 for the residence homestead of a
disabled veteran or the surviving spouse of a disabled veteran or an
exemption under Section 11.132 for the residence homestead of the
surviving spouse of a member of the armed services of the United
States who is killed in action, 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 homestead.
SECTION 4. Section 403.302(d-1), Government Code, is
amended to read as follows:
(d-1) For purposes of Subsection (d), a residence homestead
that receives an exemption under Section 11.131 or 11.132, Tax
Code, in the year that is the subject of the study is not considered
to be taxable property.
SECTION 5. Section 11.132, Tax Code, as added by this Act,
applies only to a tax year beginning on or after January 1, 2014.
SECTION 6. This Act takes effect January 1, 2014, but only
if the constitutional amendment proposed by the 83rd Legislature,
Regular Session, 2013, authorizing the legislature to provide for
an exemption from ad valorem taxation of all or part of the market
value of the residence homestead of the surviving spouse of a member
of the armed services of the United States who is killed in action
is approved by the voters. If that amendment is not approved by the
voters, this Act has no effect.