| 1 | 1 | | 84R13454 CJC-D |
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| 2 | 2 | | By: Hughes, Turner of Tarrant, Parker, H.B. No. 3695 |
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| 3 | 3 | | Keough, White of Tyler |
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| 4 | 4 | | |
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| 5 | 5 | | |
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| 6 | 6 | | A BILL TO BE ENTITLED |
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| 7 | 7 | | AN ACT |
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| 8 | 8 | | relating to the exemption from ad valorem taxation of the residence |
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| 9 | 9 | | homesteads of certain totally disabled veterans. |
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| 10 | 10 | | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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| 11 | 11 | | SECTION 1. Section 11.131(b), Tax Code, is amended to read |
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| 12 | 12 | | as follows: |
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| 13 | 13 | | (b) A disabled veteran who receives from the United States |
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| 14 | 14 | | Department of Veterans Affairs or its successor a rating of 100 |
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| 15 | 15 | | percent disabled [disability compensation] due to a |
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| 16 | 16 | | service-connected disability [and a rating of 100 percent disabled] |
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| 17 | 17 | | or of individual unemployability is entitled to an exemption from |
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| 18 | 18 | | taxation of the total appraised value of the veteran's residence |
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| 19 | 19 | | homestead. |
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| 20 | 20 | | SECTION 2. Section 11.131(b), Tax Code, as amended by this |
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| 21 | 21 | | Act, applies only to a tax year beginning on or after January 1, |
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| 22 | 22 | | 2016. |
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| 23 | 23 | | SECTION 3. This Act takes effect January 1, 2016. |
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