The text as introduced · 1,355 words
89R8685 JBD-D
By: Turner
H.B. No. 2508
A BILL TO BE ENTITLED
AN ACT
relating to an exemption from ad valorem taxation of the residence
homestead of the surviving spouse of a veteran who died as a result
of a qualifying condition or disease.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Subchapter B, Chapter 11, Tax Code, is amended by
adding Section 11.136 to read as follows:
Sec. 11.136. RESIDENCE HOMESTEADS OF SURVIVING SPOUSES OF
CERTAIN QUALIFYING VETERANS. (a) In this section:
(1) "Qualifying condition or disease" means a
condition or disease for which the Sergeant First Class Heath
Robinson Honoring our Promise to Address Comprehensive Toxics Act
of 2022 (Pub. L. No. 117-168) or a regulation adopted under that Act
establishes a presumption of service connection.
(2) "Qualifying veteran" means a veteran of the armed
services of the United States who died as a result of a qualifying
condition or disease, regardless of the veteran's disability rating
at the time of the veteran's death.
(3) "Residence homestead" has the meaning assigned by
Section 11.13.
(4) "Surviving spouse" means the individual who was
married to a qualifying veteran at the time of the veteran's death.
(b) The surviving spouse of a qualifying veteran 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 veteran.
(c) The exemption provided by this section applies
regardless of the date of the veteran's death if the surviving
spouse otherwise meets the qualifications of this section.
(d) 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 veteran. 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. Section 11.42(c), Tax Code, is amended to read as
follows:
(c) An exemption authorized by Section 11.13(c) or (d),
11.132, 11.133, [ or ] 11.134 , or 11.136 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. Section 11.43(c), Tax Code, is amended to read as
follows:
(c) An exemption provided by Section 11.13, 11.131, 11.132,
11.133, 11.134, 11.136, 11.17, 11.18, 11.182, 11.1827, 11.183,
11.19, 11.20, 11.21, 11.22, 11.23(a), (h), (j), (j-1), or (m),
11.231, 11.254, 11.27, 11.271, 11.29, 11.30, 11.31, 11.315, 11.35,
or 11.36, 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, except as
provided by Subsection (r), 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. If the person previously
allowed the exemption is 65 years of age or older, the chief
appraiser may not cancel the exemption due to the person's failure
to file the new application unless the chief appraiser complies
with the requirements of Subsection (q), if applicable.
SECTION 4. Section 26.10(b), 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), 11.132, 11.133, [ or ]
11.134 , or 11.136 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 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 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 5. Section 26.112, Tax Code, is amended to read as
follows:
Sec. 26.112. CALCULATION OF TAXES ON RESIDENCE HOMESTEAD OF
CERTAIN PERSONS. (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), 11.133,
[ or ] 11.134, or 11.136, the amount of the tax due on the property
for the tax year is calculated as if the individual 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 qualifies for an exemption under
Section 11.13(c) or (d), 11.133, [ or ] 11.134 , or 11.136 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 was the owner of the
property on the date the tax was paid the amount by which the
payment exceeded the tax due.
SECTION 6. 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, 11.133, [ or ]
11.134, or 11.136, Tax Code, in the year that is the subject of the
study is not considered to be taxable property.
SECTION 7. Section 11.136, Tax Code, as added by this Act,
applies only to ad valorem taxes imposed for a tax year that begins
on or after the effective date of this Act.
SECTION 8. It is the intent of the 89th Legislature, Regular
Session, 2025, that the amendments made by this Act be harmonized
with another Act of the 89th Legislature, Regular Session, 2025,
relating to nonsubstantive additions to and corrections in enacted
codes.
SECTION 9. This Act takes effect January 1, 2026, but only
if the constitutional amendment proposed by the 89th Legislature,
Regular Session, 2025, 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
veteran who died as a result of a condition or disease that is
presumed under federal law to have been service-connected is
approved by the voters. If that amendment is not approved by the
voters, this Act has no effect.
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