| 1 | 1 | | 88R4490 MLH-D |
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| 2 | 2 | | By: Paxton S.B. No. 1604 |
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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 an exemption from ad valorem taxation of the residence |
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| 8 | 8 | | homestead of the surviving spouse of a military service member who |
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| 9 | 9 | | is killed or fatally injured in the line of duty. |
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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. Section 11.133, Tax Code, is amended to read as |
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| 12 | 12 | | follows: |
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| 13 | 13 | | Sec. 11.133. RESIDENCE HOMESTEAD OF SURVIVING SPOUSE OF |
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| 14 | 14 | | MILITARY SERVICE MEMBER [OF ARMED SERVICES] KILLED IN LINE OF DUTY. |
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| 15 | 15 | | (a) In this section: |
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| 16 | 16 | | (1) "Qualifying military service member" means an |
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| 17 | 17 | | individual who is: |
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| 18 | 18 | | (A) a member of the armed services of the United |
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| 19 | 19 | | States; or |
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| 20 | 20 | | (B) considered to be a military technician (dual |
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| 21 | 21 | | status) under 10 U.S.C. Section 10216 or 32 U.S.C. Section 709. |
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| 22 | 22 | | (2) "Residence homestead" has the meaning assigned by |
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| 23 | 23 | | Section 11.13. |
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| 24 | 24 | | (3) [(2)] "Surviving spouse" means the individual who |
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| 25 | 25 | | was married to a qualifying military service member [of the armed |
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| 26 | 26 | | services of the United States] at the time of the member's death. |
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| 27 | 27 | | (b) The surviving spouse of a qualifying military service |
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| 28 | 28 | | member [of the armed services of the United States] who is killed or |
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| 29 | 29 | | fatally injured in the line of duty is entitled to an exemption from |
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| 30 | 30 | | taxation of the total appraised value of the surviving spouse's |
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| 31 | 31 | | residence homestead if the surviving spouse has not remarried since |
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| 32 | 32 | | the death of the qualifying military service member [of the armed |
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| 33 | 33 | | services]. |
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| 34 | 34 | | (c) A surviving spouse who receives an exemption under |
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| 35 | 35 | | Subsection (b) for a residence homestead is entitled to receive an |
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| 36 | 36 | | exemption from taxation of a property that the surviving spouse |
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| 37 | 37 | | subsequently qualifies as the surviving spouse's residence |
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| 38 | 38 | | homestead in an amount equal to the dollar amount of the exemption |
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| 39 | 39 | | from taxation of the first property for which the surviving spouse |
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| 40 | 40 | | received the exemption under Subsection (b) in the last year in |
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| 41 | 41 | | which the surviving spouse received that exemption if the surviving |
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| 42 | 42 | | spouse has not remarried since the death of the qualifying military |
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| 43 | 43 | | service member [of the armed services]. The surviving spouse is |
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| 44 | 44 | | entitled to receive from the chief appraiser of the appraisal |
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| 45 | 45 | | district in which the first property for which the surviving spouse |
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| 46 | 46 | | claimed the exemption was located a written certificate providing |
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| 47 | 47 | | the information necessary to determine the amount of the exemption |
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| 48 | 48 | | to which the surviving spouse is entitled on the subsequently |
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| 49 | 49 | | qualified homestead. |
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| 50 | 50 | | SECTION 2. The change in law made by this Act applies to the |
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| 51 | 51 | | surviving spouse of a qualifying military service member, as that |
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| 52 | 52 | | term is defined by Section 11.133, Tax Code, as amended by this Act, |
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| 53 | 53 | | on or after the effective date of this Act regardless of the date |
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| 54 | 54 | | the qualifying military service member died. |
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| 55 | 55 | | SECTION 3. This Act applies only to ad valorem taxes imposed |
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| 56 | 56 | | for an ad valorem tax year that begins on or after the effective |
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| 57 | 57 | | date of this Act. |
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| 58 | 58 | | SECTION 4. This Act takes effect January 1, 2024, but only |
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| 59 | 59 | | if the constitutional amendment proposed by the 88th Legislature, |
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| 60 | 60 | | Regular Session, 2023, authorizing the legislature to provide for |
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| 61 | 61 | | an exemption from ad valorem taxation of all or part of the market |
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| 62 | 62 | | value of the residence homestead of the surviving spouse of a |
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| 63 | 63 | | military service member who is killed or fatally injured in the line |
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| 64 | 64 | | of duty is approved by the voters. If that amendment is not |
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| 65 | 65 | | approved by the voters, this Act has no effect. |
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