Bill Text: TX HB548 | 2013-2014 | 83rd Legislature | Comm Sub
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 in action.
Spectrum: Bipartisan Bill
Status: (Introduced - Dead) 2013-05-08 - Placed on General State Calendar [HB548 Detail]
Download: Texas-2013-HB548-Comm_Sub.html
| 83R2255 CJC-D | ||
| By: Turner of Tarrant, Moody, Flynn, Isaac, | H.B. No. 548 | |
| Hilderbran, et al. | ||
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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 in action. | ||
| BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: | ||
| SECTION 1. Subchapter B, Chapter 11, Tax Code, is amended by | ||
| adding Section 11.132 to read as follows: | ||
| Sec. 11.132. RESIDENCE HOMESTEAD OF SURVIVING SPOUSE OF | ||
| MEMBER OF ARMED SERVICES KILLED IN ACTION. (a) In this section: | ||
| (1) "Residence homestead" has the meaning assigned by | ||
| Section 11.13. | ||
| (2) "Surviving spouse" means the individual who was | ||
| married to a member of the armed services of the United States at | ||
| the time of the member's death. | ||
| (b) The surviving spouse of a member of the armed services | ||
| of the United States who is killed in action is entitled to an | ||
| exemption from taxation of the total appraised value of the | ||
| surviving spouse's residence homestead if: | ||
| (1) the surviving spouse has not remarried since the | ||
| death of the member of the armed services; and | ||
| (2) the property was the residence homestead of the | ||
| member of the armed services when the member died. | ||
| (c) If a surviving spouse who qualifies for an exemption | ||
| under Subsection (b) 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 | ||
| (b) 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 member of the armed | ||
| services. 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 2. Section 11.43(c), Tax Code, is amended to read as | ||
| follows: | ||
| (c) An exemption provided by Section 11.13, 11.131, 11.132, | ||
| 11.17, 11.18, 11.182, 11.1827, 11.183, 11.19, 11.20, 11.21, 11.22, | ||
| 11.23(h), (j), or (j-1), 11.231, 11.254, 11.29, 11.30, or 11.31, | ||
| once allowed, need not be claimed in subsequent years, and except as | ||
| otherwise provided by Subsection (e), the exemption applies to the | ||
| property until it changes ownership or the person's qualification | ||
| for the exemption changes. However, the chief appraiser may | ||
| require a person allowed one of the exemptions in a prior year to | ||
| file a new application to confirm the person's current | ||
| qualification for the exemption by delivering a written notice that | ||
| a new application is required, accompanied by an appropriate | ||
| application form, to the person previously allowed the exemption. | ||
| SECTION 3. Section 11.431(a), 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 | ||
| exemption under Section 11.131 for the residence homestead of a | ||
| disabled veteran or the surviving spouse of a disabled veteran or an | ||
| exemption under Section 11.132 for the residence homestead of the | ||
| surviving spouse of a member of the armed services of the United | ||
| States who is killed in action, 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 403.302(d-1), Government Code, is | ||
| amended to read as follows: | ||
| (d-1) For purposes of Subsection (d), a residence homestead | ||
| that receives an exemption under Section 11.131 or 11.132, Tax | ||
| Code, in the year that is the subject of the study is not considered | ||
| to be taxable property. | ||
| SECTION 5. Section 11.132, Tax Code, as added by this Act, | ||
| applies only to a tax year beginning on or after January 1, 2014. | ||
| SECTION 6. This Act takes effect January 1, 2014, but only | ||
| if the constitutional amendment proposed by the 83rd Legislature, | ||
| Regular Session, 2013, 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 in action | ||
| is approved by the voters. If that amendment is not approved by the | ||
| voters, this Act has no effect. | ||
