| 4 | 6 | | AN ACT |
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| 5 | 7 | | relating to eligibility for the exemption from ad valorem taxation |
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| 6 | 8 | | of the residence homestead of a totally disabled veteran. |
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| 7 | 9 | | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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| 8 | 10 | | SECTION 1. Section 11.131(b), Tax Code, is amended to read |
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| 9 | 11 | | as follows: |
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| 10 | 12 | | (b) A disabled veteran who has been awarded by [receives |
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| 11 | 13 | | from] the United States Department of Veterans Affairs or its |
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| 12 | 14 | | successor 100 percent disability compensation due to a |
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| 13 | 15 | | service-connected disability and a rating of 100 percent disabled |
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| 14 | 16 | | or of individual unemployability is entitled to an exemption from |
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| 15 | 17 | | taxation of the total appraised value of the veteran's residence |
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| 16 | 18 | | homestead. |
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| 17 | 19 | | SECTION 2. The change in law made by this Act applies only |
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| 18 | 20 | | to an ad valorem tax year that begins on or after the effective date |
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| 19 | 21 | | of this Act. |
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| 20 | 22 | | SECTION 3. This Act takes effect January 1, 2022. |
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| 21 | | - | ______________________________ ______________________________ |
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| 22 | | - | President of the Senate Speaker of the House |
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| 23 | | - | I hereby certify that S.B. No. 794 passed the Senate on |
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| 24 | | - | April 19, 2021, by the following vote: Yeas 31, Nays 0; |
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| 25 | | - | May 27, 2021, Senate refused to concur in House amendments and |
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| 26 | | - | requested appointment of Conference Committee; May 28, 2021, House |
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| 27 | | - | granted request of the Senate; May 30, 2021, Senate adopted |
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| 28 | | - | Conference Committee Report by the following vote: Yeas 31, |
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| 29 | | - | Nays 0. |
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| 30 | | - | ______________________________ |
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| 31 | | - | Secretary of the Senate |
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| 32 | | - | I hereby certify that S.B. No. 794 passed the House, with |
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| 33 | | - | amendments, on May 25, 2021, by the following vote: Yeas 143, |
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| 34 | | - | Nays 0, two present not voting; May 28, 2021, House granted request |
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| 35 | | - | of the Senate for appointment of Conference Committee; |
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| 36 | | - | May 30, 2021, House adopted Conference Committee Report by the |
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| 37 | | - | following vote: Yeas 138, Nays 1, two present not voting. |
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| 38 | | - | ______________________________ |
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| 39 | | - | Chief Clerk of the House |
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| 40 | | - | Approved: |
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| 41 | | - | ______________________________ |
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| 42 | | - | Date |
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| 43 | | - | ______________________________ |
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| 44 | | - | Governor |
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