Bill Text: TX HB4181 | 2023-2024 | 88th Legislature | Engrossed
Bill Title: 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.
Spectrum: Moderate Partisan Bill (Democrat 4-1)
Status: (Engrossed - Dead) 2023-05-10 - Referred to Local Government [HB4181 Detail]
Download: Texas-2023-HB4181-Engrossed.html
88R4490 MLH-D | ||
By: Muñoz, Jr., Plesa, Guillen, Garcia, | H.B. No. 4181 | |
Morales of Maverick |
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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 [ |
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(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) [ |
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was married to a qualifying military service member [ |
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(b) The surviving spouse of a qualifying military service | ||
member [ |
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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 [ |
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(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 [ |
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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. |