Texas Statutes
Subchapter B. Exemptions
Section 11.133. Residence Homestead of Surviving Spouse of Member of Armed Services Killed in Line of Duty

Sec. 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.
Added by Acts 2013, 83rd Leg., R.S., Ch. 138 (S.B. 163), Sec. 1, eff. January 1, 2014.
Redesignated from Tax Code, Section 11.132 by Acts 2015, 84th Leg., R.S., Ch. 1236 (S.B. 1296), Sec. 21.001(44), eff. September 1, 2015.
Amended by:
Acts 2021, 87th Leg., R.S., Ch. 575 (S.B. 611), Sec. 1, eff. January 1, 2022.
Acts 2021, 87th Leg., R.S., Ch. 575 (S.B. 611), Sec. 2, eff. January 1, 2022.

Structure Texas Statutes

Texas Statutes

Tax Code

Title 1 - Property Tax Code

Subtitle C - Taxable Property and Exemptions

Chapter 11 - Taxable Property and Exemptions

Subchapter B. Exemptions

Section 11.11. Public Property

Section 11.111. Public Property Used to Provide Transitional Housing for Indigent Persons

Section 11.12. Federal Exemptions

Section 11.13. Residence Homestead

Section 11.131. Residence Homestead of 100 Percent or Totally Disabled Veteran

Section 11.132. Donated Residence Homestead of Partially Disabled Veteran

Section 11.133. Residence Homestead of Surviving Spouse of Member of Armed Services Killed in Line of Duty

Section 11.134. Residence Homestead of Surviving Spouse of First Responder Killed in Line of Duty

Section 11.135. Continuation of Residence Homestead Exemption While Replacement Structure Is Constructed; Sale of Property

Section 11.14. Tangible Personal Property Not Producing Income

Section 11.141. Precious Metal Held in Precious Metal Depository

Section 11.145. Income-Producing Tangible Personal Property Having Value of Less Than $2,500

Section 11.146. Mineral Interest Having Value of Less Than $500

Section 11.15. Family Supplies

Section 11.16. Farm Products

Section 11.161. Implements of Husbandry

Section 11.17. Cemeteries

Section 11.18. Charitable Organizations

Section 11.1801. Charity Care and Community Benefits Requirements for Charitable Hospital

Section 11.181. Charitable Organizations Improving Property for Low-Income Housing

Section 11.182. Community Housing Development Organizations Improving Property for Low-Income and Moderate-Income Housing: Property Previously Exempt

Section 11.1825. Organizations Constructing or Rehabilitating Low-Income Housing: Property Not Previously Exempt

Section 11.1826. Monitoring of Compliance With Low-Income and Moderate-Income Housing Exemptions

Section 11.1827. Community Land Trust

Section 11.183. Association Providing Assistance to Ambulatory Health Care Centers

Section 11.184. Organizations Engaged Primarily in Performing Charitable Functions

Section 11.185. Colonia Model Subdivision Program

Section 11.19. Youth Spiritual, Mental, and Physical Development Associations

Section 11.20. Religious Organizations

Section 11.201. Additional Tax on Sale of Certain Religious Organization Property

Section 11.21. Schools

Section 11.211. Real Property Leased to Certain Schools

Section 11.22. Disabled Veterans

Section 11.23. Miscellaneous Exemptions

Section 11.231. Nonprofit Community Business Organization Providing Economic Development Services to Local Community

Section 11.24. Historic Sites

Section 11.25. Marine Cargo Containers Used Exclusively in International Commerce

Section 11.251. Tangible Personal Property Exempt

Section 11.252. Motor Vehicles Leased for Use Other Than Production of Income

Section 11.253. Tangible Personal Property in Transit

Section 11.254. Motor Vehicle Used for Production of Income and for Personal Activities

Section 11.26. Limitation of School Tax on Homesteads of Elderly or Disabled

Section 11.261. Limitation of County, Municipal, or Junior College District Tax on Homesteads of Disabled and Elderly

Section 11.27. Solar and Wind-Powered Energy Devices

Section 11.271. Offshore Drilling Equipment Not in Use

Section 11.28. Property Exempted From City Taxation by Agreement

Section 11.29. Intracoastal Waterway Dredge Disposal Site

Section 11.30. Nonprofit Water Supply or Wastewater Service Corporation

Section 11.31. Pollution Control Property

Section 11.311. Landfill-Generated Gas Conversion Facilities

Section 11.315. Energy Storage System in Nonattainment Area

Section 11.32. Certain Water Conservation Initiatives

Section 11.33. Raw Cocoa and Green Coffee Held in Harris County

Section 11.34. Limitation of Taxes on Real Property in Designated Areas of Certain Municipalities

Section 11.35. Temporary Exemption for Qualified Property Damaged by Disaster