Current with legislation from the 2023 Regular and Special Sessions signed by the Governor as of November 21, 2023.
Section 11.133 - Residence Homestead Of Surviving Spouse Of Member Of Armed Services Killed In Line Of Duty(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 or fatally injured in the line of duty 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. Amended by Acts 2021, Texas Acts of the 87th Leg. - Regular Session, ch. 575,Sec. 2, eff. 1/1/2022 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.(Contingency met November 2021.)Amended by Acts 2021, Texas Acts of the 87th Leg. - Regular Session, ch. 575,Sec. 1, eff. 1/1/2022 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.(Contingency met November 2021.)Amended by Acts 2015, Texas Acts of the 84th Leg. - Regular Session, ch. 1236,Sec. 21.001, eff. 9/1/2015.Added by Acts 2013, 83rd Leg. - Regular Session, ch. 138,Sec. 1, eff. 1/1/2014.