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