Bill Text: TX HB475 | 2021-2022 | 87th Legislature | Introduced
Bill Title: Relating to an exemption from ad valorem taxation of the residence homestead of the surviving spouse of a member of the armed services of the United States who is killed or fatally injured in the line of duty.
Spectrum: Partisan Bill (Democrat 1-0)
Status: (Introduced - Dead) 2021-02-25 - Referred to Ways & Means [HB475 Detail]
Download: Texas-2021-HB475-Introduced.html
By: Lopez | H.B. No. 475 |
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relating to an exemption from ad valorem taxation of the residence | ||
homestead of the surviving spouse of a member of the armed services | ||
of the United States who is killed or fatally injured in the line of | ||
duty. | ||
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: | ||
SECTION 1. The heading to Section 11.133, Tax Code, is | ||
amended to read as follows: | ||
Sec. 11.133. RESIDENCE HOMESTEAD OF SURVIVING SPOUSE OF | ||
MEMBER OF ARMED SERVICES KILLED IN LINE OF DUTY [ |
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SECTION 2. Section 11.133(b), Tax Code, is amended to read | ||
as follows: | ||
(b) The surviving spouse of a member of the armed services | ||
of the United States who is killed or fatally injured in the line of | ||
duty [ |
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total appraised value of the surviving spouse's residence homestead | ||
if the surviving spouse has not remarried since the death of the | ||
member of the armed services. | ||
SECTION 3. Section 11.431(a), Tax Code, is amended to read | ||
as follows: | ||
(a) The chief appraiser shall accept and approve or deny an | ||
application for a residence homestead exemption, including an | ||
exemption under Section 11.131 or 11.132 for the residence | ||
homestead of a disabled veteran or the surviving spouse of a | ||
disabled veteran, an exemption under Section 11.133 for the | ||
residence homestead of the surviving spouse of a member of the armed | ||
services of the United States who is killed or fatally injured in | ||
the line of duty [ |
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for the residence homestead of the surviving spouse of a first | ||
responder who is killed or fatally injured in the line of duty, | ||
after the deadline for filing it has passed if it is filed not later | ||
than two years after the delinquency date for the taxes on the | ||
homestead. | ||
SECTION 4. Section 11.133, Tax Code, as amended by this Act, | ||
applies only to a tax year beginning on or after January 1, 2022. | ||
SECTION 5. 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 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 member | ||
of the armed services of the United States 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. |