86R4873 LHC-D
By: Sanford H.B. No. 4184
A BILL TO BE ENTITLED
AN ACT
relating to the exemption from ad valorem taxation of a percentage
of the appraised value of the residence homestead of a partially
disabled veteran and the amount of the exemption for the surviving
spouses and children of certain disabled veterans.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Section 11.22, Tax Code, is amended by adding
Subsection (b-1) and amending Subsections (c) and (e) to read as
follows:
(b-1) A disabled veteran who has a disability rating of at
least 10 percent but less than 100 percent is entitled to an
exemption from taxation of a percentage of the appraised value of
the disabled veteran's residence homestead equal to the disabled
veteran's disability rating.
(c) If a disabled veteran who is entitled to an exemption by
Subsection (a), [or] (b), or (b-1) [of this section] dies, the
veteran's surviving spouse is entitled to an exemption from
taxation of a portion of the assessed value of a property the spouse
owns and designates as provided by Subsection (f) [of this
section]. The amount of the exemption is the dollar amount of the
veteran's exemption at time of death. The spouse is entitled to an
exemption by this subsection only for as long as the spouse remains
unmarried. If the spouse does not survive the veteran, each of the
veteran's surviving children who is younger than 18 years of age and
unmarried is entitled to an exemption from taxation of a portion of
the assessed value of a property the child owns and designates as
provided by Subsection (f) [of this section]. The amount of
exemption for each eligible child is computed by dividing the
dollar amount of the veteran's exemption at time of death by the
number of eligible children. The surviving spouse or a surviving
child of a disabled veteran who was receiving an exemption under
Subsection (b-1) at the time of the veteran's death may designate as
provided by Subsection (f) only a property that qualifies as the
spouse's or child's residence homestead.
(e) An individual who qualifies for more than one exemption
authorized by this section is entitled to aggregate the amounts of
the exemptions, except that:
(1) a disabled veteran who qualifies for more than one
exemption authorized by Subsections (a), [and] (b), and (b-1) [of
this section] is entitled to only one exemption but may choose the
greatest exemption for which the veteran [he] qualifies; and
(2) an individual who receives an exemption as a
surviving spouse of a disabled veteran as provided by Subsection
(c) [of this section] may not receive an exemption as a surviving
child as provided by Subsection (c) or (d) [of this section].
SECTION 2. Section 11.22(h), Tax Code, is amended by adding
Subdivision (3-a) to read as follows:
(3-a) "Residence homestead" has the meaning assigned
by Section 11.13.
SECTION 3. This Act applies only to ad valorem taxes imposed
for a tax year beginning on or after the effective date of this Act.
SECTION 4. This Act takes effect January 1, 2020, but only
if the constitutional amendment proposed by the 86th Legislature,
Regular Session, 2019, proposing a constitutional amendment
authorizing the legislature to exempt from ad valorem taxation a
percentage of the assessed value of the residence homestead of a
partially disabled veteran based on the disability rating of the
veteran is approved by the voters. If that constitutional
amendment is not approved by the voters, this Act has no effect.