By: Campbell S.B. No. 794
(In the Senate - Filed February 24, 2021; March 11, 2021,
read first time and referred to Committee on Veteran Affairs &
Border Security; April 1, 2021, reported favorably by the
following vote: Yeas 7, Nays 0; April 1, 2021, sent to printer.)
Click here to see the committee vote
A BILL TO BE ENTITLED
AN ACT
relating to eligibility for the exemption from ad valorem taxation
of the residence homestead of a totally disabled veteran.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Section 11.131(b), Tax Code, is amended to read
as follows:
(b) A disabled veteran who has been awarded by [receives
from] the United States Department of Veterans Affairs or its
successor 100 percent disability compensation due to a
service-connected disability and a rating of 100 percent disabled
or of individual unemployability is entitled to an exemption from
taxation of the total appraised value of the veteran's residence
homestead.
SECTION 2. The change in law made by this Act applies only
to an ad valorem tax year that begins on or after the effective date
of this Act.
SECTION 3. This Act takes effect January 1, 2022.
* * * * *