| Old | New | Differences | |
|---|---|---|---|
| 1 | 1 | 89R4478 DRS-F | |
| 2 | 2 | By: Lozano H.B. No. 4647 | |
| 3 | 3 | ||
| 4 | 4 | ||
| 5 | 5 | ||
| 6 | 6 | ||
| 7 | 7 | A BILL TO BE ENTITLED | |
| 8 | 8 | AN ACT | |
| 9 | 9 | relating to the definition of "residence homestead" for purposes of | |
| 10 | 10 | the exemption from ad valorem taxation of the residence homestead | |
| 11 | 11 | of a totally disabled veteran or the surviving spouse of such a | |
| 12 | 12 | veteran. | |
| 13 | 13 | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: | |
| 14 | 14 | SECTION 1. Section 11.131(a)(2), Tax Code, is amended to | |
| 15 | 15 | read as follows: | |
| 16 | 16 | (2) "Residence homestead" has the meaning assigned by | |
| 17 | 17 | Section 11.13, except that for purposes of this section the term | |
| 18 | 18 | also includes: | |
| 19 | 19 | (A) personal property owned by an individual | |
| 20 | 20 | that: | |
| 21 | 21 | (i) is located at the address of the | |
| 22 | 22 | property for which the individual is claiming an exemption under | |
| 23 | 23 | this section; and | |
| 24 | 24 | (ii) forms the basis for the individual's | |
| 25 | 25 | use of the property as the individual's primary residence; and | |
| 26 | 26 | (B) all structures and improvements located at | |
| 27 | 27 | the address of the property for which an individual is claiming an | |
| 28 | 28 | exemption under this section if the structures, improvements, and | |
| 29 | 29 | property: | |
| 30 | 30 | (i) have identical ownership; and | |
| 31 | 31 | (ii) are used primarily for residential | |
| 32 | 32 | purposes. | |
| 33 | 33 | SECTION 2. This Act applies only to ad valorem taxes imposed | |
| 34 | 34 | for a tax year that begins on or after the effective date of this | |
| 35 | 35 | Act. | |
| 36 | 36 | SECTION 3. This Act takes effect January 1, 2026. |