Bill Text: TX SB611 | 2021-2022 | 87th Legislature | Enrolled
Bill Title: Relating to an exemption from ad valorem taxation of the residence homestead of the surviving spouse of a member of the armed services of the United States who is killed or fatally injured in the line of duty and to late applications for exemptions from such taxation for disabled members.
Spectrum: Bipartisan Bill
Status: (Passed) 2021-06-14 - See remarks for effective date [SB611 Detail]
Download: Texas-2021-SB611-Enrolled.html
S.B. No. 611 |
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relating to an exemption from ad valorem taxation of the residence | ||
homestead of the surviving spouse of a member of the armed services | ||
of the United States who is killed or fatally injured in the line of | ||
duty and to late applications for exemptions from such taxation for | ||
disabled members. | ||
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: | ||
SECTION 1. The heading to Section 11.133, Tax Code, is | ||
amended to read as follows: | ||
Sec. 11.133. RESIDENCE HOMESTEAD OF SURVIVING SPOUSE OF | ||
MEMBER OF ARMED SERVICES KILLED IN LINE OF DUTY [ |
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SECTION 2. Section 11.133(b), Tax Code, is amended to read | ||
as follows: | ||
(b) The surviving spouse of a member of the armed services | ||
of the United States who is killed or fatally injured in the line of | ||
duty [ |
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total appraised value of the surviving spouse's residence homestead | ||
if the surviving spouse has not remarried since the death of the | ||
member of the armed services. | ||
SECTION 3. Section 11.431(a), Tax Code, is amended to read | ||
as follows: | ||
(a) Except as provided by Section 11.439, the [ |
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appraiser shall accept and approve or deny an application for a | ||
residence homestead exemption[ |
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deadline for filing it has passed if it is filed not later than two | ||
years after the delinquency date for the taxes on the homestead. | ||
SECTION 4. The heading to Section 11.439, Tax Code, is | ||
amended to read as follows: | ||
Sec. 11.439. LATE APPLICATIONS [ |
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VETERANS EXEMPTIONS [ |
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SECTION 5. Section 11.439(a), Tax Code, is amended to read | ||
as follows: | ||
(a) The chief appraiser shall accept and approve or deny an | ||
application for an exemption under Section 11.131 or 11.132 for the | ||
residence homestead of a disabled veteran but not the surviving | ||
spouse of the disabled veteran or Section 11.22 after the filing | ||
deadline provided by Section 11.43 if the application is filed not | ||
later than five years after the delinquency date for the taxes on | ||
the property. | ||
SECTION 6. Section 11.133, Tax Code, as amended by this Act, | ||
applies only to a tax year beginning on or after January 1, 2022. | ||
SECTION 7. Sections 11.431 and 11.439, Tax Code, as amended | ||
by this Act, apply only to an application for an exemption filed for | ||
a tax year that begins on or after the effective date of this Act. | ||
SECTION 8. (a) Except as provided by Subsection (b) of this | ||
section, this Act takes effect January 1, 2022. | ||
(b) Section 11.133, Tax Code, as amended by this Act, takes | ||
effect January 1, 2022, but only if the constitutional amendment | ||
proposed by the 87th Legislature, Regular Session, 2021, | ||
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 member of the armed services | ||
of the United States who is killed or fatally injured in the line of | ||
duty is approved by the voters. If that amendment is not approved | ||
by the voters, Section 11.133, Tax Code, as amended by this Act, has | ||
no effect. | ||
______________________________ | ______________________________ | |
President of the Senate | Speaker of the House | |
I hereby certify that S.B. No. 611 passed the Senate on | ||
April 8, 2021, by the following vote: Yeas 29, Nays 1; and that | ||
the Senate concurred in House amendment on May 27, 2021, by the | ||
following vote: Yeas 30, Nays 1. | ||
______________________________ | ||
Secretary of the Senate | ||
I hereby certify that S.B. No. 611 passed the House, with | ||
amendment, on May 23, 2021, by the following vote: Yeas 146, | ||
Nays 0, one present not voting. | ||
______________________________ | ||
Chief Clerk of the House | ||
Approved: | ||
______________________________ | ||
Date | ||
______________________________ | ||
Governor |