The Honorable Bob Bullpck Opinion No. H- 894

Comptroller of Public Accounts 104 L.B.J. State Office Building Re: Tax exemption for Austin, Texas 78711 surviving spouses and children of disabled veterans.
DearMr. Bullock:
You have requested our opinion concerning theproper construction of sections 0and 9of,article 7150h,V.T.C.S., relating to tax exemptions for surviving spouses and children of deceased disabled veterans. Article 7150hwas passed by the Legislature pursuant to article 8, section 2(b)of the Texas Constitution, and grants to disabled veterans with service connected disabilities an exemption from all property taxes of up to $3,000 of the assessed value of their property. Additionally, Section 8of article 7150h provides:

The surviving spouse of adeceased disabled veteran, who at the time of his death was entitled to an exemption under Section 3of thisAct, is entitled to an exemption equal to the amount the deceased disabled veteran was entitled to receive at the time of his death, if the surviving spouse isunmarried.
The amount of the exemption towhich adeceased disabled veteran was entitled to receive at the time of his death depends on the extent of his disability. Section 9provides inpart:

P. 3762The Honorable Bob Bullock -page 2 (H-894) .. c

(a)This section applies only if there is noperson receiving an exemption under Section 8of thisAct. (b)Each qualified child of adeceased disabled veteran who was entitled to an exemtion under Section 3of thisAct at the time of his death is entitled to an exemption from property taxes inan amount determined under Subsection (c)of this section. (c)The amount of the exemption allowable under Subsection (b)of this section is determined by dividing the amount of the exemption towhich the deceased disabled veteran was entitled at the time of his death by the number of qualified children.

. . . You ask whether sections 8and 9grant an exemption only to survivors of those deceased disabled veterans who were actually eligible to receive an exemption at the time of their death, or if those sections should be read toprovide an exemption also to survivors of those disabled veterans who died prior to the enactment of article 7150h.
If the language "an exemption equal to the amount the deceased disabled veteran was entitled to receive at the time of his death" is construed tomean that theveteran must have been legally entitled to the exemption when he died, the relief afforded by sections 8and 9would go only to survivors of those disabled veterans dying after January 1, 1976. This was clearly not the intention of the Legislature. Section 1of article 7150h exempts from all property taxes

thevalue of assessed property owned by adisabled veteran or b the surviving: - fpouse or children of adeceased veteran in the amounts orovzea in thisAct. (Emphasisaddedj.

To restrict the statutory exemption of sections 8and 9only to survivors of those disabled veterans who have died since January 1, 1976,would give sections 8and 9negligible immediate effect, andwould render the benefits of article 7150hmeaningless to themany survivors of disabled veterans

P. 3763The Honorable Bob Bullock -page 3 (H-894)

who died before January 1, 1976. We find it inconceivable that the Legislature intended such a negligible immediate application of article 7150h to the survivors of disabled veterans. We believe it sufficiently clear that the Legislature did not intend that result, butmerely intended sections 8and 9to require the amount of exemption towhich a surviving spouse or child is entitled tobe determined by the percentage of service connected disability suffered by the deceased at the time of death.
SUMMARY
The grant to the surviving spouse and children of adeceased disabled veteran of an exemption from all property taxes in an amount equal to that the deceased disabled veteran was entitled tomreceive at the time of his death applies both to survivors of those disabled veterans who died before the effective date of article 7150h,V.T.C.S., and to survivors of those disabled veterans who died thereafter. Sections 8and 9of article 7150h,V.T.C.S., require that the amount of the exemption be determined by thepercentage of service connected disability suffered by the deceased at the time of death.

-Very truly yours,

// Attorney General of Texas

Opinion Committee jwb P. 3764