Bill Text: TX HB95 | 2011-2012 | 82nd Legislature | Introduced

Texas House Bill 95 (Prior Session Legislation)

Introduced

Bill Title: Relating to an exemption from ad valorem taxation of the residence homestead of the surviving spouse of a 100 percent or totally disabled veteran.

Sponsorship: Moderate Partisan Bill (Republican 21-3)

Status: (Introduced - Dead) 2011-05-02 - Left pending in committee [HB95 Detail]

Download: Texas-2011-HB95-Introduced.html

	82R1601 SMH-D

	By: Fletcher	H.B. No. 95



	A BILL TO BE ENTITLED
	AN ACT
	relating to an exemption from ad valorem taxation 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. Section 11.131, Tax Code, is amended by adding
	Subsection (c) 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 is entitled to an exemption from taxation of the total
	appraised value of the residence homestead of the surviving spouse
	if the surviving spouse has not remarried since the death of the
	disabled veteran.
	SECTION 2. 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 [a
	~~disabled veteran residence homestead~~] exemption under Section
	11.131 for the residence homestead of a disabled veteran or the
	surviving spouse of a disabled veteran, after the deadline for
	filing it has passed if it is filed not later than one year after the
	delinquency date for the taxes on the homestead.
	SECTION 3. Section 11.131, Tax Code, as amended by this Act,
	applies only to a tax year beginning on or after January 1, 2012.
	SECTION 4. This Act takes effect January 1, 2012, but only
	if the constitutional amendment proposed by the 82nd Legislature,
	Regular Session, 2011, authorizing the legislature to provide for
	an exemption from ad valorem taxation of the residence homestead of
	the surviving spouse of a 100 percent or totally disabled veteran in
	an amount equal to the amount of the residence homestead exemption
	to which the disabled veteran was entitled is approved by the
	voters. If that amendment is not approved by the voters, this Act
	has no effect.