Bill Text: TX HB4184 | 2019-2020 | 86th Legislature | Introduced


Bill Title: Relating to the exemption from ad valorem taxation of a percentage of the appraised value of the residence homestead of a partially disabled veteran and the amount of the exemption for the surviving spouses and children of certain disabled veterans.

Spectrum: Partisan Bill (Republican 1-0)

Status: (Introduced - Dead) 2019-03-25 - Referred to Ways & Means [HB4184 Detail]

Download: Texas-2019-HB4184-Introduced.html
  86R4873 LHC-D
 
  By: Sanford H.B. No. 4184
 
 
 
A BILL TO BE ENTITLED
 
AN ACT
  relating to the exemption from ad valorem taxation of a percentage
  of the appraised value of the residence homestead of a partially
  disabled veteran and the amount of the exemption for the surviving
  spouses and children of certain disabled veterans.
         BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
         SECTION 1.  Section 11.22, Tax Code, is amended by adding
  Subsection (b-1) and amending Subsections (c) and (e) to read as
  follows:
         (b-1)  A disabled veteran who has a disability rating of at
  least 10 percent but less than 100 percent is entitled to an
  exemption from taxation of a percentage of the appraised value of
  the disabled veteran's residence homestead equal to the disabled
  veteran's disability rating.
         (c)  If a disabled veteran who is entitled to an exemption by
  Subsection (a), [or] (b), or (b-1) [of this section] dies, the
  veteran's surviving spouse is entitled to an exemption from
  taxation of a portion of the assessed value of a property the spouse
  owns and designates as provided by Subsection (f) [of this
  section].  The amount of the exemption is the dollar amount of the
  veteran's exemption at time of death.  The spouse is entitled to an
  exemption by this subsection only for as long as the spouse remains
  unmarried. If the spouse does not survive the veteran, each of the
  veteran's surviving children who is younger than 18 years of age and
  unmarried is entitled to an exemption from taxation of a portion of
  the assessed value of a property the child owns and designates as
  provided by Subsection (f) [of this section].  The amount of
  exemption for each eligible child is computed by dividing the
  dollar amount of the veteran's exemption at time of death by the
  number of eligible children.  The surviving spouse or a surviving
  child of a disabled veteran who was receiving an exemption under
  Subsection (b-1) at the time of the veteran's death may designate as
  provided by Subsection (f) only a property that qualifies as the
  spouse's or child's residence homestead.
         (e)  An individual who qualifies for more than one exemption
  authorized by this section is entitled to aggregate the amounts of
  the exemptions, except that:
               (1)  a disabled veteran who qualifies for more than one
  exemption authorized by Subsections (a), [and] (b), and (b-1) [of
  this section] is entitled to only one exemption but may choose the
  greatest exemption for which the veteran [he] qualifies; and
               (2)  an individual who receives an exemption as a
  surviving spouse of a disabled veteran as provided by Subsection
  (c) [of this section] may not receive an exemption as a surviving
  child as provided by Subsection (c) or (d) [of this section].
         SECTION 2.  Section 11.22(h), Tax Code, is amended by adding
  Subdivision (3-a) to read as follows:
               (3-a)  "Residence homestead" has the meaning assigned
  by Section 11.13.
         SECTION 3.  This Act applies only to ad valorem taxes imposed
  for a tax year beginning on or after the effective date of this Act.
         SECTION 4.  This Act takes effect January 1, 2020, but only
  if the constitutional amendment proposed by the 86th Legislature,
  Regular Session, 2019, proposing a constitutional amendment
  authorizing the legislature to exempt from ad valorem taxation a
  percentage of the assessed value of the residence homestead of a
  partially disabled veteran based on the disability rating of the
  veteran is approved by the voters.  If that constitutional
  amendment is not approved by the voters, this Act has no effect.
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