| 1 | 1 | | 89R6371 JBD-D |
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| 2 | 2 | | By: Lopez of Cameron H.B. No. 1932 |
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| 3 | 3 | | |
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| 4 | 4 | | |
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| 5 | 5 | | |
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| 6 | 6 | | |
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| 7 | 7 | | A BILL TO BE ENTITLED |
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| 8 | 8 | | AN ACT |
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| 9 | 9 | | relating to an exemption from ad valorem taxation of the residence |
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| 10 | 10 | | homesteads of certain disabled veterans and their surviving |
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| 11 | 11 | | spouses. |
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| 12 | 12 | | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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| 13 | 13 | | SECTION 1. The heading to Section 11.131, Tax Code, is |
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| 14 | 14 | | amended to read as follows: |
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| 15 | 15 | | Sec. 11.131. RESIDENCE HOMESTEAD OF CERTAIN [100 PERCENT OR |
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| 16 | 16 | | TOTALLY] DISABLED VETERANS [VETERAN]. |
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| 17 | 17 | | SECTION 2. Section 11.131(b), Tax Code, is amended to read |
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| 18 | 18 | | as follows: |
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| 19 | 19 | | (b) A disabled veteran who has been awarded by the United |
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| 20 | 20 | | States Department of Veterans Affairs or its successor at least 60 |
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| 21 | 21 | | [100] percent disability compensation due to a service-connected |
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| 22 | 22 | | disability and a rating of at least 60 [100] percent disabled or of |
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| 23 | 23 | | individual unemployability is entitled to an exemption from |
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| 24 | 24 | | taxation of the total appraised value of the veteran's residence |
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| 25 | 25 | | homestead. |
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| 26 | 26 | | SECTION 3. The heading to Section 26.1125, Tax Code, is |
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| 27 | 27 | | amended to read as follows: |
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| 28 | 28 | | Sec. 26.1125. CALCULATION OF TAXES ON RESIDENCE HOMESTEAD |
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| 29 | 29 | | OF CERTAIN [100 PERCENT OR TOTALLY] DISABLED VETERANS [VETERAN]. |
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| 30 | 30 | | SECTION 4. Section 1122.2523(a), Special District Local |
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| 31 | 31 | | Laws Code, is amended to read as follows: |
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| 32 | 32 | | (a) The board shall ensure that all district residents |
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| 33 | 33 | | receive all ad valorem tax exemptions and limitations that the |
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| 34 | 34 | | residents are entitled to receive under the constitution and the |
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| 35 | 35 | | Tax Code, including the exemption of the total appraised value of |
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| 36 | 36 | | the residence homestead of a [fully] disabled veteran or the |
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| 37 | 37 | | disabled veteran's surviving spouse required by Section 11.131, Tax |
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| 38 | 38 | | Code. |
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| 39 | 39 | | SECTION 5. This Act applies only to ad valorem taxes imposed |
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| 40 | 40 | | for a tax year beginning on or after the effective date of this Act. |
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| 41 | 41 | | SECTION 6. This Act takes effect January 1, 2026, but only |
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| 42 | 42 | | if the constitutional amendment proposed by the 89th Legislature, |
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| 43 | 43 | | Regular Session, 2025, authorizing the legislature to exempt from |
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| 44 | 44 | | ad valorem taxation all or part of the market value of the residence |
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| 45 | 45 | | homesteads of certain disabled veterans and their surviving spouses |
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| 46 | 46 | | is approved by the voters. If that amendment is not approved by the |
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| 47 | 47 | | voters, this Act has no effect. |
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