TX
Texas Senate Bill SB611

Texas 2021 - 87th Regular

Texas Senate Bill SB611 Compare Versions

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1-S.B. No. 611
1+By: Campbell, et al. S.B. No. 611
2+ (Lopez)
23
34
5+ A BILL TO BE ENTITLED
46 AN ACT
57 relating to an exemption from ad valorem taxation of the residence
68 homestead of the surviving spouse of a member of the armed services
79 of the United States who is killed or fatally injured in the line of
8- duty and to late applications for exemptions from such taxation for
9- disabled members.
10+ duty.
1011 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
1112 SECTION 1. The heading to Section 11.133, Tax Code, is
1213 amended to read as follows:
1314 Sec. 11.133. RESIDENCE HOMESTEAD OF SURVIVING SPOUSE OF
1415 MEMBER OF ARMED SERVICES KILLED IN LINE OF DUTY [ACTION].
1516 SECTION 2. Section 11.133(b), Tax Code, is amended to read
1617 as follows:
1718 (b) The surviving spouse of a member of the armed services
1819 of the United States who is killed or fatally injured in the line of
1920 duty [in action] is entitled to an exemption from taxation of the
2021 total appraised value of the surviving spouse's residence homestead
2122 if the surviving spouse has not remarried since the death of the
2223 member of the armed services.
2324 SECTION 3. Section 11.431(a), Tax Code, is amended to read
2425 as follows:
25- (a) Except as provided by Section 11.439, the [The] chief
26- appraiser shall accept and approve or deny an application for a
27- residence homestead exemption[, including an exemption under
28- Section 11.131 or 11.132 for the residence homestead of a disabled
29- veteran or the surviving spouse of a disabled veteran, an exemption
30- under Section 11.133 for the residence homestead of the surviving
31- spouse of a member of the armed services of the United States who is
32- killed in action, or an exemption under Section 11.134 for the
33- residence homestead of the surviving spouse of a first responder
34- who is killed or fatally injured in the line of duty,] after the
35- deadline for filing it has passed if it is filed not later than two
36- years after the delinquency date for the taxes on the homestead.
37- SECTION 4. The heading to Section 11.439, Tax Code, is
38- amended to read as follows:
39- Sec. 11.439. LATE APPLICATIONS [APPLICATION] FOR DISABLED
40- VETERANS EXEMPTIONS [EXEMPTION].
41- SECTION 5. Section 11.439(a), Tax Code, is amended to read
42- as follows:
4326 (a) The chief appraiser shall accept and approve or deny an
44- application for an exemption under Section 11.131 or 11.132 for the
45- residence homestead of a disabled veteran but not the surviving
46- spouse of the disabled veteran or Section 11.22 after the filing
47- deadline provided by Section 11.43 if the application is filed not
48- later than five years after the delinquency date for the taxes on
49- the property.
50- SECTION 6. Section 11.133, Tax Code, as amended by this Act,
27+ application for a residence homestead exemption, including an
28+ exemption under Section 11.131 or 11.132 for the residence
29+ homestead of a disabled veteran or the surviving spouse of a
30+ disabled veteran, an exemption under Section 11.133 for the
31+ residence homestead of the surviving spouse of a member of the armed
32+ services of the United States who is killed or fatally injured in
33+ the line of duty [in action], or an exemption under Section 11.134
34+ for the residence homestead of the surviving spouse of a first
35+ responder who is killed or fatally injured in the line of duty,
36+ after the deadline for filing it has passed if it is filed not later
37+ than two years after the delinquency date for the taxes on the
38+ homestead.
39+ SECTION 4. Section 11.133, Tax Code, as amended by this Act,
5140 applies only to a tax year beginning on or after January 1, 2022.
52- SECTION 7. Sections 11.431 and 11.439, Tax Code, as amended
53- by this Act, apply only to an application for an exemption filed for
54- a tax year that begins on or after the effective date of this Act.
55- SECTION 8. (a) Except as provided by Subsection (b) of this
56- section, this Act takes effect January 1, 2022.
57- (b) Section 11.133, Tax Code, as amended by this Act, takes
58- effect January 1, 2022, but only if the constitutional amendment
59- proposed by the 87th Legislature, Regular Session, 2021,
60- authorizing the legislature to provide for an exemption from ad
61- valorem taxation of all or part of the market value of the residence
62- homestead of the surviving spouse of a member of the armed services
63- of the United States who is killed or fatally injured in the line of
64- duty is approved by the voters. If that amendment is not approved
65- by the voters, Section 11.133, Tax Code, as amended by this Act, has
66- no effect.
67- ______________________________ ______________________________
68- President of the Senate Speaker of the House
69- I hereby certify that S.B. No. 611 passed the Senate on
70- April 8, 2021, by the following vote: Yeas 29, Nays 1; and that
71- the Senate concurred in House amendment on May 27, 2021, by the
72- following vote: Yeas 30, Nays 1.
73- ______________________________
74- Secretary of the Senate
75- I hereby certify that S.B. No. 611 passed the House, with
76- amendment, on May 23, 2021, by the following vote: Yeas 146,
77- Nays 0, one present not voting.
78- ______________________________
79- Chief Clerk of the House
80- Approved:
81- ______________________________
82- Date
83- ______________________________
84- Governor
41+ SECTION 5. This Act takes effect January 1, 2022, but only
42+ if the constitutional amendment proposed by the 87th Legislature,
43+ Regular Session, 2021, authorizing the legislature to provide for
44+ an exemption from ad valorem taxation of all or part of the market
45+ value of the residence homestead of the surviving spouse of a member
46+ of the armed services of the United States who is killed or fatally
47+ injured in the line of duty is approved by the voters. If that
48+ amendment is not approved by the voters, this Act has no effect.