Texas 2025 - 89th Regular

Texas House Bill HB2508 Compare Versions

Version 1 (Old)

Version 2 (New)

Old	New		Differences
1	1		89R8685 JBD-D
2		-	By: Turner~~, Button~~ H.B. No. 2508
	2	+	By: Turner H.B. No. 2508
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7	7		A BILL TO BE ENTITLED
8	8		AN ACT
9	9		relating to an exemption from ad valorem taxation of the residence
10	10		homestead of the surviving spouse of a veteran who died as a result
11	11		of a qualifying condition or disease.
12	12		BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
13	13		SECTION 1. Subchapter B, Chapter 11, Tax Code, is amended by
14	14		adding Section 11.136 to read as follows:
15	15		Sec. 11.136. RESIDENCE HOMESTEADS OF SURVIVING SPOUSES OF
16	16		CERTAIN QUALIFYING VETERANS. (a) In this section:
17	17		(1) "Qualifying condition or disease" means a
18	18		condition or disease for which the Sergeant First Class Heath
19	19		Robinson Honoring our Promise to Address Comprehensive Toxics Act
20	20		of 2022 (Pub. L. No. 117-168) or a regulation adopted under that Act
21	21		establishes a presumption of service connection.
22	22		(2) "Qualifying veteran" means a veteran of the armed
23	23		services of the United States who died as a result of a qualifying
24	24		condition or disease, regardless of the veteran's disability rating
25	25		at the time of the veteran's death.
26	26		(3) "Residence homestead" has the meaning assigned by
27	27		Section 11.13.
28	28		(4) "Surviving spouse" means the individual who was
29	29		married to a qualifying veteran at the time of the veteran's death.
30	30		(b) The surviving spouse of a qualifying veteran is entitled
31	31		to an exemption from taxation of the total appraised value of the
32	32		surviving spouse's residence homestead if the surviving spouse has
33	33		not remarried since the death of the veteran.
34	34		(c) The exemption provided by this section applies
35	35		regardless of the date of the veteran's death if the surviving
36	36		spouse otherwise meets the qualifications of this section.
37	37		(d) A surviving spouse who receives an exemption under
38	38		Subsection (b) for a residence homestead is entitled to receive an
39	39		exemption from taxation of a property that the surviving spouse
40	40		subsequently qualifies as the surviving spouse's residence
41	41		homestead in an amount equal to the dollar amount of the exemption
42	42		from taxation of the first property for which the surviving spouse
43	43		received the exemption under Subsection (b) in the last year in
44	44		which the surviving spouse received that exemption if the surviving
45	45		spouse has not remarried since the death of the veteran. The
46	46		surviving spouse is entitled to receive from the chief appraiser of
47	47		the appraisal district in which the first property for which the
48	48		surviving spouse claimed the exemption was located a written
49	49		certificate providing the information necessary to determine the
50	50		amount of the exemption to which the surviving spouse is entitled on
51	51		the subsequently qualified homestead.
52	52		SECTION 2. Section 11.42(c), Tax Code, is amended to read as
53	53		follows:
54	54		(c) An exemption authorized by Section 11.13(c) or (d),
55	55		11.132, 11.133, [or] 11.134, or 11.136 is effective as of January 1
56	56		of the tax year in which the person qualifies for the exemption and
57	57		applies to the entire tax year.
58	58		SECTION 3. Section 11.43(c), Tax Code, is amended to read as
59	59		follows:
60	60		(c) An exemption provided by Section 11.13, 11.131, 11.132,
61	61		11.133, 11.134, 11.136, 11.17, 11.18, 11.182, 11.1827, 11.183,
62	62		11.19, 11.20, 11.21, 11.22, 11.23(a), (h), (j), (j-1), or (m),
63	63		11.231, 11.254, 11.27, 11.271, 11.29, 11.30, 11.31, 11.315, 11.35,
64	64		or 11.36, once allowed, need not be claimed in subsequent years, and
65	65		except as otherwise provided by Subsection (e), the exemption
66	66		applies to the property until it changes ownership or the person's
67	67		qualification for the exemption changes. However, except as
68	68		provided by Subsection (r), the chief appraiser may require a
69	69		person allowed one of the exemptions in a prior year to file a new
70	70		application to confirm the person's current qualification for the
71	71		exemption by delivering a written notice that a new application is
72	72		required, accompanied by an appropriate application form, to the
73	73		person previously allowed the exemption. If the person previously
74	74		allowed the exemption is 65 years of age or older, the chief
75	75		appraiser may not cancel the exemption due to the person's failure
76	76		to file the new application unless the chief appraiser complies
77	77		with the requirements of Subsection (q), if applicable.
78	78		SECTION 4. Section 26.10(b), Tax Code, is amended to read as
79	79		follows:
80	80		(b) If the appraisal roll shows that a residence homestead
81	81		exemption under Section 11.13(c) or (d), 11.132, 11.133, [or]
82	82		11.134, or 11.136 applicable to a property on January 1 of a year
83	83		terminated during the year and if the owner of the property
84	84		qualifies a different property for one of those residence homestead
85	85		exemptions during the same year, the tax due against the former
86	86		residence homestead is calculated by:
87	87		(1) subtracting:
88	88		(A) the amount of the taxes that otherwise would
89	89		be imposed on the former residence homestead for the entire year had
90	90		the owner qualified for the residence homestead exemption for the
91	91		entire year; from
92	92		(B) the amount of the taxes that otherwise would
93	93		be imposed on the former residence homestead for the entire year had
94	94		the owner not qualified for the residence homestead exemption
95	95		during the year;
96	96		(2) multiplying the remainder determined under
97	97		Subdivision (1) by a fraction, the denominator of which is 365 and
98	98		the numerator of which is the number of days that elapsed after the
99	99		date the exemption terminated; and
100	100		(3) adding the product determined under Subdivision
101	101		(2) and the amount described by Subdivision (1)(A).
102	102		SECTION 5. Section 26.112, Tax Code, is amended to read as
103	103		follows:
104	104		Sec. 26.112. CALCULATION OF TAXES ON RESIDENCE HOMESTEAD OF
105	105		CERTAIN PERSONS. (a) Except as provided by Section 26.10(b), if
106	106		at any time during a tax year property is owned by an individual who
107	107		qualifies for an exemption under Section 11.13(c) or (d), 11.133,
108	108		[or] 11.134, or 11.136, the amount of the tax due on the property
109	109		for the tax year is calculated as if the individual qualified for
110	110		the exemption on January 1 and continued to qualify for the
111	111		exemption for the remainder of the tax year.
112	112		(b) If an individual qualifies for an exemption under
113	113		Section 11.13(c) or (d), 11.133, [or] 11.134, or 11.136 with
114	114		respect to the property after the amount of the tax due on the
115	115		property is calculated and the effect of the qualification is to
116	116		reduce the amount of the tax due on the property, the assessor for
117	117		each taxing unit shall recalculate the amount of the tax due on the
118	118		property and correct the tax roll. If the tax bill has been mailed
119	119		and the tax on the property has not been paid, the assessor shall
120	120		mail a corrected tax bill to the person in whose name the property
121	121		is listed on the tax roll or to the person's authorized agent. If
122	122		the tax on the property has been paid, the tax collector for the
123	123		taxing unit shall refund to the person who was the owner of the
124	124		property on the date the tax was paid the amount by which the
125	125		payment exceeded the tax due.
126	126		SECTION 6. Section 403.302(d-1), Government Code, is
127	127		amended to read as follows:
128	128		(d-1) For purposes of Subsection (d), a residence homestead
129	129		that receives an exemption under Section 11.131, 11.133, [or]
130	130		11.134, or 11.136, Tax Code, in the year that is the subject of the
131	131		study is not considered to be taxable property.
132	132		SECTION 7. Section 11.136, Tax Code, as added by this Act,
133	133		applies only to ad valorem taxes imposed for a tax year that begins
134	134		on or after the effective date of this Act.
135	135		SECTION 8. It is the intent of the 89th Legislature, Regular
136	136		Session, 2025, that the amendments made by this Act be harmonized
137	137		with another Act of the 89th Legislature, Regular Session, 2025,
138	138		relating to nonsubstantive additions to and corrections in enacted
139	139		codes.
140	140		SECTION 9. This Act takes effect January 1, 2026, but only
141	141		if the constitutional amendment proposed by the 89th Legislature,
142	142		Regular Session, 2025, authorizing the legislature to provide for
143	143		an exemption from ad valorem taxation of all or part of the market
144	144		value of the residence homestead of the surviving spouse of a
145	145		veteran who died as a result of a condition or disease that is
146	146		presumed under federal law to have been service-connected is
147	147		approved by the voters. If that amendment is not approved by the
148	148		voters, this Act has no effect.