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 |
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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), [ |
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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) [ |
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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) [ |
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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), [ |
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greatest exemption for which the veteran [ |
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(2) an individual who receives an exemption as a | ||
surviving spouse of a disabled veteran as provided by Subsection | ||
(c) [ |
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child as provided by Subsection (c) or (d) [ |
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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. |