Bill Text: TX SB516 | 2011-2012 | 82nd Legislature | Enrolled
Bill Title: Relating to the exemption from ad valorem taxation of all or part of the appraised value of the residence homestead of the surviving spouse of a 100 percent or totally disabled veteran.
Sponsorship: Slight Partisan Bill (Republican 3-1)
Status: (Passed) 2011-06-17 - See remarks for effective date [SB516 Detail]
Download: Texas-2011-SB516-Enrolled.html
| S.B. No. 516 | ||
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| relating to the exemption from ad valorem taxation of all or part of | ||
| the 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. Subsection (a), Section 11.131, Tax Code, is | ||
| amended by adding Subdivision (3) to read as follows: | ||
| (3) "Surviving spouse" means the individual who was | ||
| married to a disabled veteran at the time of the veteran's death. | ||
| SECTION 2. Section 11.131, Tax Code, is amended by adding | ||
| Subsections (c) and (d) 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 same property to which the disabled | ||
| veteran's exemption applied 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) If a surviving spouse who qualifies for an exemption | ||
| under Subsection (c) 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 3. Subsection (a), Section 11.431, 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 [ |
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| 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 4. Section 11.131, Tax Code, as amended by this Act, | ||
| applies only to a tax year beginning on or after January 1, 2012. | ||
| SECTION 5. 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 all or part of the market | ||
| value of the residence homestead of the surviving spouse of a 100 | ||
| percent or totally disabled veteran is approved by the voters. If | ||
| that amendment is not approved by the voters, this Act has no | ||
| effect. | ||
| ______________________________ | ______________________________ | |
| President of the Senate | Speaker of the House | |
| I hereby certify that S.B. No. 516 passed the Senate on | ||
| May 12, 2011, by the following vote: Yeas 31, Nays 0; | ||
| May 26, 2011, Senate refused to concur in House amendment and | ||
| requested appointment of Conference Committee; May 27, 2011, House | ||
| granted request of the Senate; May 29, 2011, Senate adopted | ||
| Conference Committee Report by the following vote: Yeas 31, | ||
| Nays 0. | ||
| ______________________________ | ||
| Secretary of the Senate | ||
| I hereby certify that S.B. No. 516 passed the House, with | ||
| amendment, on May 25, 2011, by the following vote: Yeas 148, | ||
| Nays 0, one present not voting; May 27, 2011, House granted request | ||
| of the Senate for appointment of Conference Committee; | ||
| May 29, 2011, House adopted Conference Committee Report by the | ||
| following vote: Yeas 147, Nays 0, two present not voting. | ||
| ______________________________ | ||
| Chief Clerk of the House | ||
| Approved: | ||
| ______________________________ | ||
| Date | ||
| ______________________________ | ||
| Governor | ||
