| 1 | 1 | | 84R331 CJC-D |
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| 2 | 2 | | By: Muñoz, Jr. H.B. No. 432 |
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| 3 | 3 | | |
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| 4 | 4 | | |
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| 5 | 5 | | A BILL TO BE ENTITLED |
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| 6 | 6 | | AN ACT |
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| 7 | 7 | | relating to the exemption from ad valorem taxation of the total |
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| 8 | 8 | | appraised value of the residence homestead of the surviving spouse |
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| 9 | 9 | | of a 100 percent or totally disabled veteran. |
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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(c), Tax Code, is amended to read |
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| 12 | 12 | | as follows: |
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| 13 | 13 | | (c) The surviving spouse of a disabled veteran who qualified |
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| 14 | 14 | | for an exemption under Subsection (b) when the disabled veteran |
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| 15 | 15 | | died, or of a disabled veteran who would have qualified for an |
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| 16 | 16 | | exemption under that subsection if that subsection had been in |
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| 17 | 17 | | effect on the date the disabled veteran died, is entitled to an |
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| 18 | 18 | | exemption from taxation of the total appraised value of the same |
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| 19 | 19 | | property to which the disabled veteran's exemption applied, or to |
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| 20 | 20 | | which the disabled veteran's exemption would have applied if the |
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| 21 | 21 | | exemption had been authorized on the date the disabled veteran |
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| 22 | 22 | | died, if: |
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| 23 | 23 | | (1) the surviving spouse has not remarried since the |
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| 24 | 24 | | death of the disabled veteran; and |
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| 25 | 25 | | (2) the property: |
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| 26 | 26 | | (A) was the residence homestead of the surviving |
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| 27 | 27 | | spouse when the disabled veteran died; and |
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| 28 | 28 | | (B) remains the residence homestead of the |
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| 29 | 29 | | surviving spouse. |
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| 30 | 30 | | SECTION 2. Section 11.131, Tax Code, as amended by this Act, |
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| 31 | 31 | | applies only to ad valorem taxes imposed for a tax year beginning on |
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| 32 | 32 | | or after January 1, 2016. |
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| 33 | 33 | | SECTION 3. This Act takes effect January 1, 2016, but only |
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| 34 | 34 | | if the constitutional amendment proposed by the 84th Legislature, |
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| 35 | 35 | | Regular Session, 2015, authorizing the legislature to provide for |
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| 36 | 36 | | an exemption from ad valorem taxation of all or part of the market |
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| 37 | 37 | | value of the residence homestead of the surviving spouse of a 100 |
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| 38 | 38 | | percent or totally disabled veteran who died before the law |
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| 39 | 39 | | authorizing a residence homestead exemption for such a veteran took |
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| 40 | 40 | | effect is approved by the voters. If that amendment is not approved |
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| 41 | 41 | | by the voters, this Act has no effect. |
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