88R8966 MLH-D
 
  By: Tinderholt H.B. No. 5293
 
 
 
A BILL TO BE ENTITLED
 
AN ACT
  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 [same property to which
  the disabled veteran's exemption applied, or to which the disabled
  veteran's exemption would have applied if the exemption had been
  authorized on the date the disabled veteran died, if:
               [(1)]  the surviving spouse has not remarried since the
  death of the disabled veteran[; and
               [(2)  the property:
                     [(A)  was the residence homestead of the surviving
  spouse when the disabled veteran died; and
                     [(B)  remains the residence homestead of the
  surviving spouse].
         (d)  A [If a] surviving spouse who receives [qualifies for]
  an exemption under Subsection (c) and who subsequently qualifies a
  different property as the surviving spouse's residence homestead[,
  the surviving spouse] is entitled to an exemption from taxation of
  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.