Bill Text: TX SB129 | 2019-2020 | 86th Legislature | Comm Sub
Bill Title: Relating to eligibility for the exemption from ad valorem taxation of the residence homestead of the surviving spouse of certain first responders.
Spectrum: Partisan Bill (Democrat 3-0)
Status: (Engrossed - Dead) 2019-05-13 - Committee report sent to Calendars [SB129 Detail]
Download: Texas-2019-SB129-Comm_Sub.html
By: Hinojosa, et al. | S.B. No. 129 | |
(Guerra) | ||
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relating to eligibility for the exemption from ad valorem taxation | ||
of the residence homestead of the surviving spouse of certain first | ||
responders. | ||
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: | ||
SECTION 1. Section 11.134(a)(1), Tax Code, is amended to | ||
read as follows: | ||
(1) "First responder" means: | ||
(A) an individual listed under Section 615.003, | ||
Government Code; | ||
(B) a Special Agent of the United States | ||
Immigration and Customs Enforcement; | ||
(C) a Customs and Border Protection Officer or | ||
Border Patrol Agent of the United States Customs and Border | ||
Protection; or | ||
(D) an immigration enforcement agent or | ||
deportation officer of the Department of Homeland Security. | ||
SECTION 2. Section 11.134(b), Tax Code, is amended to read | ||
as follows: | ||
(b) The surviving spouse of a first responder who is killed | ||
or 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 first responder and: | ||
(1) in the case of the surviving spouse of a first | ||
responder described by Subsection (a)(1)(A), is an eligible | ||
survivor for purposes of Chapter 615, Government Code, as | ||
determined by the Employees Retirement System of Texas under that | ||
chapter; or [ |
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(2) in the case of the surviving spouse of a first | ||
responder described by Subsection (a)(1)(B), (C), or (D), was a | ||
resident of this state at the time of the first responder's death | ||
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SECTION 3. Section 11.134, Tax Code, as amended by this Act, | ||
applies only to a tax year beginning on or after January 1, 2020. | ||
SECTION 4. This Act takes effect January 1, 2020. |