88R4490 MLH-D
By: Muñoz, Jr., Plesa, Guillen, Garcia, H.B. No. 4181
Morales of Maverick
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 military service member who
is killed or fatally injured in the line of duty.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Section 11.133, Tax Code, is amended to read as
follows:
Sec. 11.133. RESIDENCE HOMESTEAD OF SURVIVING SPOUSE OF
MILITARY SERVICE MEMBER [OF ARMED SERVICES] KILLED IN LINE OF DUTY.
(a) In this section:
(1) "Qualifying military service member" means an
individual who is:
(A) a member of the armed services of the United
States; or
(B) considered to be a military technician (dual
status) under 10 U.S.C. Section 10216 or 32 U.S.C. Section 709.
(2) "Residence homestead" has the meaning assigned by
Section 11.13.
(3) [(2)] "Surviving spouse" means the individual who
was married to a qualifying military service member [of the armed
services of the United States] at the time of the member's death.
(b) The surviving spouse of a qualifying military service
member [of the armed services of the United States] who is killed or
fatally injured in the line of duty 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 qualifying military service member [of the armed
services].
(c) A surviving spouse who receives an exemption under
Subsection (b) for a residence homestead is entitled to receive an
exemption from taxation of a property that the surviving spouse
subsequently qualifies as the surviving spouse's residence
homestead in an amount equal to the dollar amount of the exemption
from taxation of the first property for which the surviving spouse
received the exemption under Subsection (b) in the last year in
which the surviving spouse received that exemption if the surviving
spouse has not remarried since the death of the qualifying military
service member [of the armed services]. The surviving spouse is
entitled to receive from the chief appraiser of the appraisal
district in which the first property for which the surviving spouse
claimed the exemption was located a written certificate providing
the information necessary to determine the amount of the exemption
to which the surviving spouse is entitled on the subsequently
qualified homestead.
SECTION 2. The change in law made by this Act applies to the
surviving spouse of a qualifying military service member, as that
term is defined by Section 11.133, Tax Code, as amended by this Act,
on or after the effective date of this Act regardless of the date
the qualifying military service member died.
SECTION 3. This Act applies only to ad valorem taxes imposed
for an ad valorem tax year that begins on or after the effective
date of this Act.
SECTION 4. This Act takes effect January 1, 2024, but only
if the constitutional amendment proposed by the 88th Legislature,
Regular Session, 2023, 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
military service member 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.