89R4478 DRS-F
By: Lozano H.B. No. 4647
A BILL TO BE ENTITLED
AN ACT
relating to the definition of "residence homestead" for purposes of
the exemption from ad valorem taxation of the residence homestead
of a totally disabled veteran or the surviving spouse of such a
veteran.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Section 11.131(a)(2), Tax Code, is amended to
read as follows:
(2) "Residence homestead" has the meaning assigned by
Section 11.13, except that for purposes of this section the term
also includes:
(A) personal property owned by an individual
that:
(i) is located at the address of the
property for which the individual is claiming an exemption under
this section; and
(ii) forms the basis for the individual's
use of the property as the individual's primary residence; and
(B) all structures and improvements located at
the address of the property for which an individual is claiming an
exemption under this section if the structures, improvements, and
property:
(i) have identical ownership; and
(ii) are used primarily for residential
purposes.
SECTION 2. This Act applies only to ad valorem taxes imposed
for a tax year that begins on or after the effective date of this
Act.
SECTION 3. This Act takes effect January 1, 2026.