87R3965 SMT-D
By: Bucy H.B. No. 1420
A BILL TO BE ENTITLED
AN ACT
relating to an exemption from ad valorem taxation of the residence
homestead of the surviving spouse of a member of the armed services
of the United States who is killed or fatally injured in an incident
directly related to the member's military service while serving on
active duty.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. The heading to Section 11.133, Tax Code, is
amended to read as follows:
Sec. 11.133. RESIDENCE HOMESTEAD OF SURVIVING SPOUSE OF
MEMBER OF ARMED SERVICES KILLED WHILE SERVING ON ACTIVE DUTY [IN
ACTION].
SECTION 2. Section 11.133(b), Tax Code, is amended to read
as follows:
(b) The surviving spouse of a member of the armed services
of the United States who is killed or fatally injured in an incident
directly related to the member's military service while serving on
active duty [in action] is entitled to an exemption from taxation of
the total appraised value of the surviving spouse's residence
homestead if the surviving spouse has not remarried since the death
of the member of the armed services.
SECTION 3. Section 11.431(a), Tax Code, is amended to read
as follows:
(a) The chief appraiser shall accept and approve or deny an
application for a residence homestead exemption, including an
exemption under Section 11.131 or 11.132 for the residence
homestead of a disabled veteran or the surviving spouse of a
disabled veteran, an exemption under Section 11.133 for the
residence homestead of the surviving spouse of a member of the armed
services of the United States who is killed or fatally injured in an
incident directly related to the member's military service while
serving on active duty [in action], or an exemption under Section
11.134 for the residence homestead of the surviving spouse of a
first responder who is killed or fatally injured in the line of
duty, after the deadline for filing it has passed if it is filed not
later than two years after the delinquency date for the taxes on the
homestead.
SECTION 4. Section 11.133, Tax Code, as amended by this Act,
applies only to a tax year beginning on or after January 1, 2022.
SECTION 5. This Act takes effect January 1, 2022, but only
if the constitutional amendment proposed by the 87th Legislature,
Regular Session, 2021, authorizing the legislature to provide for
an exemption from ad valorem taxation of all or part of the market
value of the residence homestead of the surviving spouse of a member
of the armed services of the United States who is killed or fatally
injured in an incident directly related to the member's military
service while serving on active duty is approved by the voters. If
that amendment is not approved by the voters, this Act has no
effect.