H.B. No. 3613
 
 
 
 
AN ACT
  relating to the determination of the market value of a residence
  homestead for ad valorem tax purposes on the basis of the property's
  value as a residence homestead and to an exemption from ad valorem
  taxation of the residence homesteads of certain totally disabled
  veterans and to the amount of the exemption from ad valorem taxation
  to which a disabled veteran is entitled based on disability rating.
         BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
         SECTION 1.  (a)  Subchapter B, Chapter 11, Tax Code, is
  amended by adding Section 11.131 to read as follows:
         Sec. 11.131.  RESIDENCE HOMESTEAD OF 100 PERCENT OR TOTALLY
  DISABLED VETERAN.  (a)  In this section:
               (1)  "Disabled veteran" has the meaning assigned by
  Section 11.22.
               (2)  "Residence homestead" has the meaning assigned by
  Section 11.13.
         (b)  A disabled veteran who receives from the United States
  Department of Veterans Affairs or its successor 100 percent
  disability compensation due to a service-connected disability and a
  rating of 100 percent disabled or of individual unemployability is
  entitled to an exemption from taxation of the total appraised value
  of the veteran's residence homestead.
         (b)  Subsection (a), Section 11.22, Tax Code, is amended to
  read as follows:
         (a)  A disabled veteran is entitled to an exemption from
  taxation of a portion of the assessed value of a property the
  veteran owns and designates as provided by Subsection (f) [of this
  section] in accordance with the following schedule:
  an exemption of              for a disability rating of
 
up to: at least: but less [not greater] than:  
 
$5,000 of the 10% 30%  
 
assessed value  
 
7,500 30 [31] 50  
 
10,000 50 [51] 70  
 
12,000 70 [71] and over  
         (c)  Subsection (c), Section 11.43, Tax Code, is amended to
  read as follows:
         (c)  An exemption provided by Section 11.13, 11.131, 11.17,
  11.18, 11.182, 11.183, 11.19, 11.20, 11.21, 11.22, 11.23(h), (j),
  or (j-1), 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.
         (d)  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 a
  disabled veteran residence homestead exemption, 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.
         (e)  Section 403.302, Government Code, is amended by adding
  Subsection (d-1) to read as follows:
         (d-1)  For purposes of Subsection (d), a residence homestead
  that receives an exemption under Section 11.131, Tax Code, in the
  year that is the subject of the study is not considered to be
  taxable property.
         (f)  Section 11.131, Tax Code, as added by this Act, applies
  to a tax year beginning on or after January 1, 2009.
         (g)  Notwithstanding any other provision of this Act, this
  section takes effect immediately if this Act receives a vote of
  two-thirds of all the members elected to each house, as provided by
  Section 39, Article III, Texas Constitution.  If this Act does not
  receive the vote necessary for immediate effect, this section takes
  effect September 1, 2009.
         SECTION 2.  Section 23.01, Tax Code, is amended by adding
  Subsection (c) to read as follows:
         (c)  The market value of a residence homestead shall be
  determined solely on the basis of the property's value as a
  residence homestead, regardless of whether the residential use of
  the property by the owner is considered to be the highest and best
  use of the property.
         SECTION 3.  This Act takes effect only if the constitutional
  amendment proposed by the 81st Legislature, Regular Session, 2009,
  authorizing the legislature to provide for the ad valorem taxation
  of a residence homestead solely on the basis of the property's value
  as a residence homestead is approved by the voters. If that
  amendment is not approved by the voters, this Act has no effect.
         SECTION 4.  This Act applies only to an ad valorem tax year
  that begins on or after the effective date of this Act.
         SECTION 5.  This Act takes effect January 1, 2010.
 
 
  ______________________________ ______________________________
     President of the Senate Speaker of the House     
 
 
         I certify that H.B. No. 3613 was passed by the House on April
  28, 2009, by the following vote:  Yeas 142, Nays 0, 1 present, not
  voting; that the House concurred in Senate amendments to H.B. No.
  3613 on May 27, 2009, by the following vote:  Yeas 146, Nays 0, 1
  present, not voting; and that the House adopted H.C.R. No. 280
  authorizing certain corrections in H.B. No. 3613 on June 1, 2009, by
  the following vote:  Yeas 142, Nays 0, 1 present, not voting.
 
  ______________________________
  Chief Clerk of the House   
 
         I certify that H.B. No. 3613 was passed by the Senate, with
  amendments, on May 25, 2009, by the following vote:  Yeas 31, Nays
  0; and that the Senate adopted H.C.R. No. 280 authorizing certain
  corrections in H.B. No. 3613 on June 1, 2009, by the following
  vote:  Yeas 31, Nays 0.
 
  ______________________________
  Secretary of the Senate   
  APPROVED: __________________
                  Date       
   
           __________________
                Governor