82R1601 SMH-D     By: King of Parker H.B. No. 781       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 100 percent or totally   disabled veteran.          BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:          SECTION 1.  Section 11.131, Tax Code, is amended by adding   Subsection (c) to read as follows:          (c)  The surviving spouse of a disabled veteran who qualified   for an exemption under Subsection (b) when the disabled veteran   died is entitled to an exemption from taxation of the total   appraised value of the residence homestead of the surviving spouse   if the surviving spouse has not remarried since the death of the   disabled veteran.          SECTION 2.  Section 11.431(a), 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 [a   disabled veteran residence homestead] exemption under Section   11.131 for the residence homestead of a disabled veteran or the   surviving spouse of a disabled veteran, 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 3.  Section 11.131, Tax Code, as amended by this Act,   applies only to a tax year beginning on or after January 1, 2012.          SECTION 4.  This Act takes effect January 1, 2012, but only   if the constitutional amendment proposed by the 82nd Legislature,   Regular Session, 2011, authorizing the legislature to provide for   an exemption from ad valorem taxation of the residence homestead of   the surviving spouse of a 100 percent or totally disabled veteran in   an amount equal to the amount of the residence homestead exemption   to which the disabled veteran was entitled is approved by the   voters. If that amendment is not approved by the voters, this Act   has no effect.