88R8966 MLH-D
By: Tinderholt H.B. No. 5293
A BILL TO BE ENTITLED
AN ACT
relating to the exemption from ad valorem taxation of the total
appraised value of the residence homestead of the surviving spouse
of a 100 percent or totally disabled veteran.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Sections 11.131(c) and (d), Tax Code, are
amended to read as follows:
(c) The surviving spouse of a disabled veteran who qualified
for an exemption under Subsection (b) when the disabled veteran
died, or of a disabled veteran who would have qualified for an
exemption under that subsection if that subsection had been in
effect on the date the disabled veteran died, is entitled to an
exemption from taxation of the total appraised value of the
surviving spouse's residence homestead if [same property to which
the disabled veteran's exemption applied, or to which the disabled
veteran's exemption would have applied if the exemption had been
authorized on the date the disabled veteran died, if:
[(1)] the surviving spouse has not remarried since the
death of the disabled veteran[; and
[(2) the property:
[(A) was the residence homestead of the surviving
spouse when the disabled veteran died; and
[(B) remains the residence homestead of the
surviving spouse].
(d) A [If a] surviving spouse who receives [qualifies for]
an exemption under Subsection (c) and who subsequently qualifies a
different property as the surviving spouse's residence homestead[,
the surviving spouse] is entitled to an exemption from taxation of
the subsequently qualified homestead in an amount equal to the
dollar amount of the exemption from taxation of the former
homestead under Subsection (c) in the last year in which the
surviving spouse received an exemption under that subsection for
that homestead if the surviving spouse has not remarried since the
death of the disabled veteran. The surviving spouse is entitled to
receive from the chief appraiser of the appraisal district in which
the former residence homestead 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. This Act applies only to ad valorem taxes imposed
for a tax year that begins on or after the effective date of this
Act.
SECTION 3. 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 100
percent or totally disabled veteran regardless of whether the
property was the residence homestead of the surviving spouse when
the disabled veteran died is approved by the voters. If that
amendment is not approved by the voters, this Act has no effect.