| 1 | 1 | | 88R8966 MLH-D |
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| 2 | 2 | | By: Tinderholt H.B. No. 5293 |
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| 3 | 3 | | |
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| 4 | 4 | | |
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| 5 | 5 | | A BILL TO BE ENTITLED |
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| 6 | 6 | | AN ACT |
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| 7 | 7 | | relating to the exemption from ad valorem taxation of the total |
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| 8 | 8 | | appraised value of the residence homestead of the surviving spouse |
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| 9 | 9 | | of a 100 percent or totally disabled veteran. |
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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. Sections 11.131(c) and (d), Tax Code, are |
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| 12 | 12 | | amended to read as follows: |
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| 13 | 13 | | (c) The surviving spouse of a disabled veteran who qualified |
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| 14 | 14 | | for an exemption under Subsection (b) when the disabled veteran |
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| 15 | 15 | | died, or of a disabled veteran who would have qualified for an |
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| 16 | 16 | | exemption under that subsection if that subsection had been in |
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| 17 | 17 | | effect on the date the disabled veteran died, is entitled to an |
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| 18 | 18 | | exemption from taxation of the total appraised value of the |
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| 19 | 19 | | surviving spouse's residence homestead if [same property to which |
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| 20 | 20 | | the disabled veteran's exemption applied, or to which the disabled |
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| 21 | 21 | | veteran's exemption would have applied if the exemption had been |
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| 22 | 22 | | authorized on the date the disabled veteran died, if: |
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| 23 | 23 | | [(1)] the surviving spouse has not remarried since the |
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| 24 | 24 | | death of the disabled veteran[; and |
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| 25 | 25 | | [(2) the property: |
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| 26 | 26 | | [(A) was the residence homestead of the surviving |
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| 27 | 27 | | spouse when the disabled veteran died; and |
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| 28 | 28 | | [(B) remains the residence homestead of the |
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| 29 | 29 | | surviving spouse]. |
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| 30 | 30 | | (d) A [If a] surviving spouse who receives [qualifies for] |
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| 31 | 31 | | an exemption under Subsection (c) and who subsequently qualifies a |
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| 32 | 32 | | different property as the surviving spouse's residence homestead[, |
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| 33 | 33 | | the surviving spouse] is entitled to an exemption from taxation of |
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| 34 | 34 | | the subsequently qualified homestead in an amount equal to the |
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| 35 | 35 | | dollar amount of the exemption from taxation of the former |
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| 36 | 36 | | homestead under Subsection (c) in the last year in which the |
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| 37 | 37 | | surviving spouse received an exemption under that subsection for |
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| 38 | 38 | | that homestead if the surviving spouse has not remarried since the |
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| 39 | 39 | | death of the disabled veteran. The surviving spouse is entitled to |
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| 40 | 40 | | receive from the chief appraiser of the appraisal district in which |
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| 41 | 41 | | the former residence homestead was located a written certificate |
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| 42 | 42 | | providing the information necessary to determine the amount of the |
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| 43 | 43 | | exemption to which the surviving spouse is entitled on the |
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| 44 | 44 | | subsequently qualified homestead. |
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| 45 | 45 | | SECTION 2. This Act applies only to ad valorem taxes imposed |
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| 46 | 46 | | for a tax year that begins on or after the effective date of this |
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| 47 | 47 | | Act. |
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| 48 | 48 | | SECTION 3. This Act takes effect January 1, 2024, but only |
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| 49 | 49 | | if the constitutional amendment proposed by the 88th Legislature, |
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| 50 | 50 | | Regular Session, 2023, authorizing the legislature to provide for |
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| 51 | 51 | | an exemption from ad valorem taxation of all or part of the market |
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| 52 | 52 | | value of the residence homestead of the surviving spouse of a 100 |
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| 53 | 53 | | percent or totally disabled veteran regardless of whether the |
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| 54 | 54 | | property was the residence homestead of the surviving spouse when |
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| 55 | 55 | | the disabled veteran died is approved by the voters. If that |
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| 56 | 56 | | amendment is not approved by the voters, this Act has no effect. |
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