In the above Opinion dated April 13, 2012, the Attorney General of Texas, Greg Abbott, opined with respect to the above as follows: (1) “Effective January 1, 2012, subsection 11.131(c) of the Tax Code provides a residence homestead tax exemption to the surviving spouse of a fully disabled veteran who at the time of death qualified for an exemption under subsection 11.131(b) of the Tax Code. [See, firm memorandum dated December 1, 2011.] The fact that the disabled veteran died in 2011, prior to the effective date of subsection 11.131(c), does not deprive the surviving spouse of the exemption for the 2012 tax year.” (emphasis added) (2) “The homestead tax exemption in subsection 11.131(b) of the Tax Code for a fully disabled veteran who died in 2011 continues for the remainder of the 2011 tax year.” This memorandum only quotes the summary of Opinion No. GA-0918. If you wish to read the Opinion in full, it may be found at the following web address:

Complete Memorandum