Texas 2019 - 86th Regular

Texas House Bill HB4184 Compare Versions

Only one version of the bill is available at this time.

Old	New	Differences
1	1	86R4873 LHC-D
2	2	By: Sanford H.B. No. 4184
3	3
4	4
5	5	A BILL TO BE ENTITLED
6	6	AN ACT
7	7	relating to the exemption from ad valorem taxation of a percentage
8	8	of the appraised value of the residence homestead of a partially
9	9	disabled veteran and the amount of the exemption for the surviving
10	10	spouses and children of certain disabled veterans.
11	11	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
12	12	SECTION 1. Section 11.22, Tax Code, is amended by adding
13	13	Subsection (b-1) and amending Subsections (c) and (e) to read as
14	14	follows:
15	15	(b-1) A disabled veteran who has a disability rating of at
16	16	least 10 percent but less than 100 percent is entitled to an
17	17	exemption from taxation of a percentage of the appraised value of
18	18	the disabled veteran's residence homestead equal to the disabled
19	19	veteran's disability rating.
20	20	(c) If a disabled veteran who is entitled to an exemption by
21	21	Subsection (a), [or] (b), or (b-1) [of this section] dies, the
22	22	veteran's surviving spouse is entitled to an exemption from
23	23	taxation of a portion of the assessed value of a property the spouse
24	24	owns and designates as provided by Subsection (f) [of this
25	25	section]. The amount of the exemption is the dollar amount of the
26	26	veteran's exemption at time of death. The spouse is entitled to an
27	27	exemption by this subsection only for as long as the spouse remains
28	28	unmarried. If the spouse does not survive the veteran, each of the
29	29	veteran's surviving children who is younger than 18 years of age and
30	30	unmarried is entitled to an exemption from taxation of a portion of
31	31	the assessed value of a property the child owns and designates as
32	32	provided by Subsection (f) [of this section]. The amount of
33	33	exemption for each eligible child is computed by dividing the
34	34	dollar amount of the veteran's exemption at time of death by the
35	35	number of eligible children. The surviving spouse or a surviving
36	36	child of a disabled veteran who was receiving an exemption under
37	37	Subsection (b-1) at the time of the veteran's death may designate as
38	38	provided by Subsection (f) only a property that qualifies as the
39	39	spouse's or child's residence homestead.
40	40	(e) An individual who qualifies for more than one exemption
41	41	authorized by this section is entitled to aggregate the amounts of
42	42	the exemptions, except that:
43	43	(1) a disabled veteran who qualifies for more than one
44	44	exemption authorized by Subsections (a), [and] (b), and (b-1) [of
45	45	this section] is entitled to only one exemption but may choose the
46	46	greatest exemption for which the veteran [he] qualifies; and
47	47	(2) an individual who receives an exemption as a
48	48	surviving spouse of a disabled veteran as provided by Subsection
49	49	(c) [of this section] may not receive an exemption as a surviving
50	50	child as provided by Subsection (c) or (d) [of this section].
51	51	SECTION 2. Section 11.22(h), Tax Code, is amended by adding
52	52	Subdivision (3-a) to read as follows:
53	53	(3-a) "Residence homestead" has the meaning assigned
54	54	by Section 11.13.
55	55	SECTION 3. This Act applies only to ad valorem taxes imposed
56	56	for a tax year beginning on or after the effective date of this Act.
57	57	SECTION 4. This Act takes effect January 1, 2020, but only
58	58	if the constitutional amendment proposed by the 86th Legislature,
59	59	Regular Session, 2019, proposing a constitutional amendment
60	60	authorizing the legislature to exempt from ad valorem taxation a
61	61	percentage of the assessed value of the residence homestead of a
62	62	partially disabled veteran based on the disability rating of the
63	63	veteran is approved by the voters. If that constitutional
64	64	amendment is not approved by the voters, this Act has no effect.