87R3347 SMT-D
By: Campbell, et al. S.B. No. 611
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 the line of
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 IN LINE OF DUTY [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 the line of
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
the line of 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 the line of duty is approved by the voters. If that
amendment is not approved by the voters, this Act has no effect.