Bill Text: TX SB300 | 2021-2022 | 87th Legislature | Introduced
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 1-0)
Status: (Introduced - Dead) 2021-03-03 - Referred to Finance [SB300 Detail]
Download: Texas-2021-SB300-Introduced.html
87R5361 SMT-D | ||
By: Hinojosa | S.B. No. 300 |
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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 United States Immigration | ||
and Customs Enforcement; | ||
(C) a customs and border protection officer or | ||
border patrol agent of United States Customs and Border Protection; | ||
or | ||
(D) an immigration enforcement agent or | ||
deportation officer of the United States 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. The change in law made by this Act applies only | ||
to a tax year beginning on or after January 1, 2022. | ||
SECTION 4. This Act takes effect January 1, 2022. |