87R8122 RDS-F
By: Ellzey H.B. No. 3070
A BILL TO BE ENTITLED
AN ACT
relating to the amount of the exemption from ad valorem taxation to
which certain disabled veterans and the surviving spouses and
children of certain veterans are entitled.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Sections 11.22(a), (b), and (d), Tax Code, are
amended to read as follows:
(a) A disabled veteran is entitled to an exemption from
taxation of the following applicable [a] portion of the assessed
value of a property the veteran owns and designates as provided by
Subsection (f) [in accordance with the following schedule]:
(1) $20,000 for a veteran having a disability rating
of at least 10 percent but less than 30 percent;
(2) $30,000 for a veteran having a disability rating
of at least 30 percent but less than 50 percent;
(3) $40,000 for a veteran having a disability rating
of at least 50 percent but less than 70 percent; or
(4) $48,000 for a veteran having a disability rating
of at least 70 percent.
[an exemption of for a disability rating of [an exemption of for a disability rating of
[an exemption of for a disability rating of
up to: at least: but less than: up to: at least: but less than:
up to: at least: but less than:
$5,000 of the 10% 30% $5,000 of the 10% 30%
$5,000 of the 10% 30%
assessed value assessed value
assessed value
7,500 30 50 7,500 30 50
7,500 30 50
10,000 50 70 10,000 50 70
10,000 50 70
12,000 70 and over] 12,000 70 and over]
12,000 70 and over]
(b) A disabled veteran is entitled to an exemption from
taxation of $48,000 [$12,000] of the assessed value of a property
the veteran owns and designates as provided by Subsection (f) [of
this section] if the veteran:
(1) is 65 years of age or older and has a disability
rating of at least 10 percent;
(2) is totally blind in one or both eyes; or
(3) has lost the use of one or more limbs.
(d) If an individual dies while on active duty as a member of
the armed services of the United States:
(1) the individual's surviving spouse is entitled to
an exemption from taxation of $20,000 [$5,000] of the assessed
value of the property the spouse owns and designates as provided by
Subsection (f) [of this section]; and
(2) each of the individual'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 to be computed by dividing $20,000 [$5,000] by the number of
eligible children.
SECTION 2. This Act applies only to ad valorem taxes imposed
for a tax year beginning on or after the effective date of this Act.
SECTION 3. 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 increase the
amount of the exemption from ad valorem taxation of property owned
by certain disabled veterans and the surviving spouses and children
of certain veterans is approved by the voters. If that
constitutional amendment is not approved by the voters, this Act
has no effect.
[an exemption of for a disability rating of
up to: at least: but less than:
$5,000 of the 10% 30%
assessed value
7,500 30 50
10,000 50 70
12,000 70 and over]