| 1 | | - | By: Bonnen of Brazoria, et al. H.B. No. 992 |
|---|
| 2 | | - | (Senate Sponsor - Taylor of Galveston) |
|---|
| 3 | | - | (In the Senate - Received from the House April 27, 2015; |
|---|
| 4 | | - | May 6, 2015, read first time and referred to Committee on Finance; |
|---|
| 5 | | - | May 14, 2015, reported favorably by the following vote: Yeas 14, |
|---|
| 6 | | - | Nays 0; May 14, 2015, sent to printer.) |
|---|
| 7 | | - | Click here to see the committee vote |
|---|
| 1 | + | H.B. No. 992 |
|---|
| 11 | 4 | | AN ACT |
|---|
| 12 | 5 | | relating to the exemption from ad valorem taxation of the total |
|---|
| 13 | 6 | | appraised value of the residence homestead of the surviving spouse |
|---|
| 14 | 7 | | of a 100 percent or totally disabled veteran. |
|---|
| 15 | 8 | | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
|---|
| 16 | 9 | | SECTION 1. Section 11.131(c), Tax Code, is amended to read |
|---|
| 17 | 10 | | as follows: |
|---|
| 18 | 11 | | (c) The surviving spouse of a disabled veteran who qualified |
|---|
| 19 | 12 | | for an exemption under Subsection (b) when the disabled veteran |
|---|
| 20 | 13 | | died, or of a disabled veteran who would have qualified for an |
|---|
| 21 | 14 | | exemption under that subsection if that subsection had been in |
|---|
| 22 | 15 | | effect on the date the disabled veteran died, is entitled to an |
|---|
| 23 | 16 | | exemption from taxation of the total appraised value of the same |
|---|
| 24 | 17 | | property to which the disabled veteran's exemption applied, or to |
|---|
| 25 | 18 | | which the disabled veteran's exemption would have applied if the |
|---|
| 26 | 19 | | exemption had been authorized on the date the disabled veteran |
|---|
| 27 | 20 | | died, if: |
|---|
| 28 | 21 | | (1) the surviving spouse has not remarried since the |
|---|
| 29 | 22 | | death of the disabled veteran; and |
|---|
| 30 | 23 | | (2) the property: |
|---|
| 31 | 24 | | (A) was the residence homestead of the surviving |
|---|
| 32 | 25 | | spouse when the disabled veteran died; and |
|---|
| 33 | 26 | | (B) remains the residence homestead of the |
|---|
| 34 | 27 | | surviving spouse. |
|---|
| 35 | 28 | | SECTION 2. Section 11.131, Tax Code, as amended by this Act, |
|---|
| 36 | 29 | | applies only to ad valorem taxes imposed for a tax year beginning on |
|---|
| 37 | 30 | | or after January 1, 2016. |
|---|
| 38 | 31 | | SECTION 3. This Act takes effect January 1, 2016, but only |
|---|
| 39 | 32 | | if the constitutional amendment proposed by the 84th Legislature, |
|---|
| 40 | 33 | | Regular Session, 2015, authorizing the legislature to provide for |
|---|
| 41 | 34 | | an exemption from ad valorem taxation of all or part of the market |
|---|
| 42 | 35 | | value of the residence homestead of the surviving spouse of a 100 |
|---|
| 43 | 36 | | percent or totally disabled veteran who died before the law |
|---|
| 44 | 37 | | authorizing a residence homestead exemption for such a veteran took |
|---|
| 45 | 38 | | effect is approved by the voters. If that amendment is not approved |
|---|
| 46 | 39 | | by the voters, this Act has no effect. |
|---|
| 47 | | - | * * * * * |
|---|
| 40 | + | ______________________________ ______________________________ |
|---|
| 41 | + | President of the Senate Speaker of the House |
|---|
| 42 | + | I certify that H.B. No. 992 was passed by the House on April |
|---|
| 43 | + | 23, 2015, by the following vote: Yeas 136, Nays 1, 3 present, not |
|---|
| 44 | + | voting. |
|---|
| 45 | + | ______________________________ |
|---|
| 46 | + | Chief Clerk of the House |
|---|
| 47 | + | I certify that H.B. No. 992 was passed by the Senate on May |
|---|
| 48 | + | 24, 2015, by the following vote: Yeas 27, Nays 2, 1 present, not |
|---|
| 49 | + | voting |
|---|
| 50 | + | . |
|---|
| 51 | + | ______________________________ |
|---|
| 52 | + | Secretary of the Senate |
|---|
| 53 | + | APPROVED: _____________________ |
|---|
| 54 | + | Date |
|---|
| 55 | + | _____________________ |
|---|
| 56 | + | Governor |
|---|