| 1 | 1 | | By: Lopez H.B. No. 475 |
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| 2 | 2 | | |
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| 3 | 3 | | |
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| 4 | 4 | | A BILL TO BE ENTITLED |
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| 5 | 5 | | AN ACT |
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| 6 | 6 | | relating to an exemption from ad valorem taxation of the residence |
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| 7 | 7 | | homestead of the surviving spouse of a member of the armed services |
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| 8 | 8 | | of the United States who is killed or fatally injured in the line of |
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| 9 | 9 | | duty. |
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| 10 | 10 | | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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| 11 | 11 | | SECTION 1. The heading to Section 11.133, Tax Code, is |
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| 12 | 12 | | amended to read as follows: |
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| 13 | 13 | | Sec. 11.133. RESIDENCE HOMESTEAD OF SURVIVING SPOUSE OF |
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| 14 | 14 | | MEMBER OF ARMED SERVICES KILLED IN LINE OF DUTY [ACTION]. |
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| 15 | 15 | | SECTION 2. Section 11.133(b), Tax Code, is amended to read |
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| 16 | 16 | | as follows: |
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| 17 | 17 | | (b) The surviving spouse of a member of the armed services |
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| 18 | 18 | | of the United States who is killed or fatally injured in the line of |
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| 19 | 19 | | duty [in action] is entitled to an exemption from taxation of the |
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| 20 | 20 | | total appraised value of the surviving spouse's residence homestead |
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| 21 | 21 | | if the surviving spouse has not remarried since the death of the |
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| 22 | 22 | | member of the armed services. |
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| 23 | 23 | | SECTION 3. Section 11.431(a), Tax Code, is amended to read |
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| 24 | 24 | | as follows: |
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| 25 | 25 | | (a) The chief appraiser shall accept and approve or deny an |
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| 26 | 26 | | application for a residence homestead exemption, including an |
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| 27 | 27 | | exemption under Section 11.131 or 11.132 for the residence |
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| 28 | 28 | | homestead of a disabled veteran or the surviving spouse of a |
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| 29 | 29 | | disabled veteran, an exemption under Section 11.133 for the |
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| 30 | 30 | | residence homestead of the surviving spouse of a member of the armed |
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| 31 | 31 | | services of the United States who is killed or fatally injured in |
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| 32 | 32 | | the line of duty [in action], or an exemption under Section 11.134 |
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| 33 | 33 | | for the residence homestead of the surviving spouse of a first |
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| 34 | 34 | | responder who is killed or fatally injured in the line of duty, |
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| 35 | 35 | | after the deadline for filing it has passed if it is filed not later |
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| 36 | 36 | | than two years after the delinquency date for the taxes on the |
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| 37 | 37 | | homestead. |
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| 38 | 38 | | SECTION 4. Section 11.133, Tax Code, as amended by this Act, |
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| 39 | 39 | | applies only to a tax year beginning on or after January 1, 2022. |
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| 40 | 40 | | SECTION 5. This Act takes effect January 1, 2022, but only |
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| 41 | 41 | | if the constitutional amendment proposed by the 87th Legislature, |
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| 42 | 42 | | Regular Session, 2021, authorizing the legislature to provide for |
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| 43 | 43 | | an exemption from ad valorem taxation of all or part of the market |
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| 44 | 44 | | value of the residence homestead of the surviving spouse of a member |
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| 45 | 45 | | of the armed services of the United States who is killed or fatally |
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| 46 | 46 | | injured in the line of duty is approved by the voters. If that |
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| 47 | 47 | | amendment is not approved by the voters, this Act has no effect. |
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