S.B. No. 611

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 or fatally injured in the line of
duty and to late applications for exemptions from such taxation for
disabled members.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. The heading to Section 11.133, Tax Code, is
amended to read as follows:
Sec. 11.133. RESIDENCE HOMESTEAD OF SURVIVING SPOUSE OF
MEMBER OF ARMED SERVICES KILLED IN LINE OF DUTY [ACTION].
SECTION 2. Section 11.133(b), Tax Code, is amended to read
as follows:
(b) The surviving spouse of a member of the armed services
of the United States who is killed or fatally injured in the line of
duty [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.
SECTION 3. Section 11.431(a), Tax Code, is amended to read
as follows:
(a) Except as provided by Section 11.439, the [The] chief
appraiser shall accept and approve or deny an application for a
residence homestead exemption[, including an exemption under
Section 11.131 or 11.132 for the residence homestead of a disabled
veteran or the surviving spouse of a disabled veteran, an exemption
under Section 11.133 for the residence homestead of the surviving
spouse of a member of the armed services of the United States who is
killed in action, or an exemption under Section 11.134 for the
residence homestead of the surviving spouse of a first responder
who is killed or fatally injured in the line of duty,] after the
deadline for filing it has passed if it is filed not later than two
years after the delinquency date for the taxes on the homestead.
SECTION 4. The heading to Section 11.439, Tax Code, is
amended to read as follows:
Sec. 11.439. LATE APPLICATIONS [APPLICATION] FOR DISABLED
VETERANS EXEMPTIONS [EXEMPTION].
SECTION 5. Section 11.439(a), Tax Code, is amended to read
as follows:
(a) The chief appraiser shall accept and approve or deny an
application for an exemption under Section 11.131 or 11.132 for the
residence homestead of a disabled veteran but not the surviving
spouse of the disabled veteran or Section 11.22 after the filing
deadline provided by Section 11.43 if the application is filed not
later than five years after the delinquency date for the taxes on
the property.
SECTION 6. Section 11.133, Tax Code, as amended by this Act,
applies only to a tax year beginning on or after January 1, 2022.
SECTION 7. Sections 11.431 and 11.439, Tax Code, as amended
by this Act, apply only to an application for an exemption filed for
a tax year that begins on or after the effective date of this Act.
SECTION 8. (a) Except as provided by Subsection (b) of this
section, this Act takes effect January 1, 2022.
(b) Section 11.133, Tax Code, as amended by this Act, takes
effect January 1, 2022, but only if the constitutional amendment
proposed by the 87th Legislature, Regular Session, 2021,
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 or fatally injured in the line of
duty is approved by the voters. If that amendment is not approved
by the voters, Section 11.133, Tax Code, as amended by this Act, has
no effect.