Texas 2025 - 89th Regular

Texas Senate Bill SB3060 Compare Versions

Only one version of the bill is available at this time.

Old	New	Differences
1	1	89R22013 JBD-D
2	2	By: Hagenbuch S.B. No. 3060
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7	7	A BILL TO BE ENTITLED
8	8	AN ACT
9	9	relating to the amount of the exemption from ad valorem taxation to
10	10	which certain disabled veterans are entitled.
11	11	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
12	12	SECTION 1. Section 11.22(a), Tax Code, is amended to read as
13	13	follows:
14	14	(a) A disabled veteran is entitled to an exemption from
15	15	taxation of the following applicable [a] portion of the assessed
16	16	value of a property the veteran owns and designates as provided by
17	17	Subsection (f) [in accordance with the following schedule]:
18	18	(1) $30,000 for a veteran having a disability rating
19	19	of at least 10 percent but less than 30 percent;
20	20	(2) $40,000 for a veteran having a disability rating
21	21	of at least 30 percent but less than 50 percent;
22	22	(3) $50,000 for a veteran having a disability rating
23	23	of at least 50 percent but less than 70 percent; or
24	24	(4) $100,000 for a veteran having a disability rating
25	25	of 70 percent or more.
26	26	[an exemption of for a disability rating of [an exemption of for a disability rating of
27	27	[an exemption of for a disability rating of
28	28	up to: at least: but less than: up to: at least: but less than:
29	29	up to: at least: but less than:
30	30	$5,000 of the 10% 30% $5,000 of the 10% 30%
31	31	$5,000 of the 10% 30%
32	32	assessed value assessed value
33	33	assessed value
34	34	7,500 30 50 7,500 30 50
35	35	7,500 30 50
36	36	10,000 50 70 10,000 50 70
37	37	10,000 50 70
38	38	12,000 70 and over] 12,000 70 and over]
39	39	12,000 70 and over]
40	40	SECTION 2. This Act applies only to ad valorem taxes imposed
41	41	for a tax year that begins on or after the effective date of this
42	42	Act.
43	43	SECTION 3. This Act takes effect January 1, 2026, but only
44	44	if the constitutional amendment proposed by the 89th Legislature,
45	45	Regular Session, 2025, authorizing the legislature to increase the
46	46	amount of the exemption from ad valorem taxation of property owned
47	47	by certain disabled veterans is approved by the voters. If that
48	48	amendment is not approved by the voters, this Act has no effect.
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50	50
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52	52	[an exemption of for a disability rating of
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54	54
55	55
56	56	up to: at least: but less than:
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60	60	$5,000 of the 10% 30%
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63	63
64	64	assessed value
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67	67
68	68	7,500 30 50
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72	72	10,000 50 70
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76	76	12,000 70 and over]