84(R) - 2015
Relating to the deadline for filing an application for an exemption from ad valorem taxation of the residence homestead of a 100 percent or totally disabled veteran.
A fiscal note anticipates no significant fiscal implications to the State or units of local government.
The fiscal note also indicates that the timing of the U.S. Department of Veterans Affairs'
approval of disability applications and the number of possible late applications is not known.
There would be an insignificant cost to local taxing units and to the state through the operation of
the school funding formula to the extent that exemptions would be granted for the tax years the
disabled veteran received an approved application from the department after one year past the
delinquency date for a tax year.
Senate Bill 1154 would amend Chapter 11 of the Tax Code to require that the chief appraiser accept a late application for a homestead exemption of a 100% or totally disabled veteran (Section 11.131) if the application is filed no later than one year after the date the United States Department of Veterans Affairs approves the veteran's disability application. If approved, the disabled veteran would be entitled to receive the exemption retroactively for each fiscal year for which the United States Department of Veterans Affairs approved the veteran's disability status.
Vote Recommendation Notes
Senate Bill 1154 requires that a 100% or totally disabled homestead exemption, when approved, be granted for any previous year for which a veteran ultimately receives late approval by the U.S. Department of Veterans Affairs of a disability status.
Senate Bill 1154 tries to remedy some inefficiencies of the federal government regarding veterans. Because the U.S. Department of Veterans Affairs sometimes takes many months to approve a veteran's disability application, veterans can end up, due to no fault of their own, not being able to receive the homestead exemption they are entitled to by law.
Senate Bill 1154 would allow that veterans be treated equally under the law and not be penalized by federal government inefficiencies. As a consequence, we support this bill.