SB0151: PROP TAX-VETERAN SPOUSE

Legislative Summary

Amends the Property Tax Code. In provisions creating the homestead exemption for veterans with disabilities, provides that the term "surviving spouse" means any of the following: (i) the surviving spouse of a veteran who qualified for the exemption prior to his or her death; (ii) the surviving spouse of a veteran who was killed in the line of duty in the current taxable year or any preceding taxable year; or (iii) the surviving spouse of a veteran who did not obtain an exemption before death, but who would have qualified for the exemption in the current taxable year if he or she had survived. Effective immediately.