Bill Text: TX HB3070 | 2021-2022 | 87th Legislature | Introduced
Bill Title: Relating to the amount of the exemption from ad valorem taxation to which certain disabled veterans and the surviving spouses and children of certain veterans are entitled.
Spectrum: Partisan Bill (Republican 2-0)
Status: (Introduced - Dead) 2021-03-19 - Referred to Ways & Means [HB3070 Detail]
Download: Texas-2021-HB3070-Introduced.html
87R8122 RDS-F | ||
By: Ellzey | H.B. No. 3070 |
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relating to the amount of the exemption from ad valorem taxation to | ||||||||
which certain disabled veterans and the surviving spouses and | ||||||||
children of certain veterans are entitled. | ||||||||
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: | ||||||||
SECTION 1. Sections 11.22(a), (b), and (d), Tax Code, are | ||||||||
amended to read as follows: | ||||||||
(a) A disabled veteran is entitled to an exemption from | ||||||||
taxation of the following applicable [ |
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value of a property the veteran owns and designates as provided by | ||||||||
Subsection (f) [ |
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(1) $20,000 for a veteran having a disability rating | ||||||||
of at least 10 percent but less than 30 percent; | ||||||||
(2) $30,000 for a veteran having a disability rating | ||||||||
of at least 30 percent but less than 50 percent; | ||||||||
(3) $40,000 for a veteran having a disability rating | ||||||||
of at least 50 percent but less than 70 percent; or | ||||||||
(4) $48,000 for a veteran having a disability rating | ||||||||
of at least 70 percent. | ||||||||
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(b) A disabled veteran is entitled to an exemption from | ||||||||
taxation of $48,000 [ |
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the veteran owns and designates as provided by Subsection (f) [ |
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(1) is 65 years of age or older and has a disability | ||||||||
rating of at least 10 percent; | ||||||||
(2) is totally blind in one or both eyes; or | ||||||||
(3) has lost the use of one or more limbs. | ||||||||
(d) If an individual dies while on active duty as a member of | ||||||||
the armed services of the United States: | ||||||||
(1) the individual's surviving spouse is entitled to | ||||||||
an exemption from taxation of $20,000 [ |
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value of the property the spouse owns and designates as provided by | ||||||||
Subsection (f) [ |
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(2) each of the individual's surviving children who is | ||||||||
younger than 18 years of age and unmarried is entitled to an | ||||||||
exemption from taxation of a portion of the assessed value of a | ||||||||
property the child owns and designates as provided by Subsection | ||||||||
(f) [ |
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child to be computed by dividing $20,000 [ |
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eligible children. | ||||||||
SECTION 2. This Act applies only to ad valorem taxes imposed | ||||||||
for a tax year beginning on or after the effective date of this Act. | ||||||||
SECTION 3. This Act takes effect January 1, 2022, but only | ||||||||
if the constitutional amendment proposed by the 87th Legislature, | ||||||||
Regular Session, 2021, authorizing the legislature to increase the | ||||||||
amount of the exemption from ad valorem taxation of property owned | ||||||||
by certain disabled veterans and the surviving spouses and children | ||||||||
of certain veterans is approved by the voters. If that | ||||||||
constitutional amendment is not approved by the voters, this Act | ||||||||
has no effect. |