Bill Text: TX HB5293 | 2023-2024 | 88th Legislature | Introduced
Bill Title: 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.
Spectrum: Partisan Bill (Republican 1-0)
Status: (Introduced - Dead) 2023-03-24 - Referred to Ways & Means [HB5293 Detail]
Download: Texas-2023-HB5293-Introduced.html
88R8966 MLH-D | ||
By: Tinderholt | H.B. No. 5293 |
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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 [ |
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death of the disabled veteran[ |
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(d) A [ |
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an exemption under Subsection (c) and who subsequently qualifies a | ||
different property as the surviving spouse's residence homestead[ |
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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. |