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  S.B. No. 163
 
 
 
 
AN ACT
  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 the surviving spouse has
  not remarried since the death of the member of the armed services.
         (c)  A surviving spouse who receives an exemption under
  Subsection (b) for a residence homestead is entitled to receive an
  exemption from taxation of a property that the surviving spouse
  subsequently qualifies as the surviving spouse's residence
  homestead in an amount equal to the dollar amount of the exemption
  from taxation of the first property for which the surviving spouse
  received the exemption under Subsection (b) in the last year in
  which the surviving spouse received that exemption 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 first
  property for which the surviving spouse claimed the exemption 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.  Subsection (c), Section 11.42, Tax Code, is
  amended to read as follows:
         (c)  An exemption authorized by Section 11.13(c) or (d) or
  11.132 is effective as of January 1 of the tax year in which the
  person qualifies for the exemption and applies to the entire tax
  year.
         SECTION 3.  Subsection (c), Section 11.43, 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 4.  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 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 5.  Subsection (b), Section 26.10, Tax Code, is
  amended to read as follows:
         (b)  If the appraisal roll shows that a residence homestead
  exemption under Section 11.13(c) or (d) or 11.132 [for an
  individual 65 years of age or older or a residence homestead
  exemption for a disabled individual] applicable to a property on
  January 1 of a year terminated during the year and if the owner of
  the property qualifies a different property for one of those
  residence homestead exemptions during the same year, the tax due
  against the former residence homestead is calculated by:
               (1)  subtracting:
                     (A)  the amount of the taxes that otherwise would
  be imposed on the former residence homestead for the entire year had
  the owner [individual] qualified for the residence homestead
  exemption for the entire year; from
                     (B)  the amount of the taxes that otherwise would
  be imposed on the former residence homestead for the entire year had
  the owner [individual] not qualified for the residence homestead
  exemption during the year;
               (2)  multiplying the remainder determined under
  Subdivision (1) by a fraction, the denominator of which is 365 and
  the numerator of which is the number of days that elapsed after the
  date the exemption terminated; and
               (3)  adding the product determined under Subdivision
  (2) and the amount described by Subdivision (1)(A).
         SECTION 6.  Section 26.112, Tax Code, is amended to read as
  follows:
         Sec. 26.112.  CALCULATION OF TAXES ON RESIDENCE HOMESTEAD OF
  CERTAIN PERSONS [ELDERLY OR DISABLED PERSON]. (a)  Except as
  provided by Section 26.10(b), if at any time during a tax year
  property is owned by an individual who qualifies for an exemption
  under Section 11.13(c) or (d) or 11.132, the amount of the tax due
  on the property for the tax year is calculated as if the individual 
  [person] qualified for the exemption on January 1 and continued to
  qualify for the exemption for the remainder of the tax year.
         (b)  If an individual [a person] qualifies for an exemption
  under Section 11.13(c) or (d) or 11.132 with respect to the property
  after the amount of the tax due on the property is calculated and
  the effect of the qualification is to reduce the amount of the tax
  due on the property, the assessor for each taxing unit shall
  recalculate the amount of the tax due on the property and correct
  the tax roll. If the tax bill has been mailed and the tax on the
  property has not been paid, the assessor shall mail a corrected tax
  bill to the person in whose name the property is listed on the tax
  roll or to the person's authorized agent. If the tax on the
  property has been paid, the tax collector for the taxing unit shall
  refund to the person who paid the tax the amount by which the
  payment exceeded the tax due.
         SECTION 7.  Subsection (d-1), Section 403.302, 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 8.  Section 11.132, Tax Code, as added by this Act,
  applies only to a tax year beginning on or after January 1, 2014.
         SECTION 9.  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.
 
 
 
 
 
  ______________________________ ______________________________
     President of the Senate Speaker of the House     
 
         I hereby certify that S.B. No. 163 passed the Senate on
  May 1, 2013, by the following vote: Yeas 31, Nays 0; and that the
  Senate concurred in House amendment on May 24, 2013, by the
  following vote: Yeas 31, Nays 0.
 
 
  ______________________________
  Secretary of the Senate    
 
         I hereby certify that S.B. No. 163 passed the House, with
  amendment, on May 21, 2013, by the following vote: Yeas 146,
  Nays 0, two present not voting.
 
 
  ______________________________
  Chief Clerk of the House   
 
 
 
  Approved:
 
  ______________________________ 
              Date
 
 
  ______________________________ 
            Governor