89R22013 JBD-D
By: Hagenbuch S.B. No. 3060
A BILL TO BE ENTITLED
AN ACT
relating to the amount of the exemption from ad valorem taxation to
which certain disabled veterans are entitled.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Section 11.22(a), Tax Code, is amended to read as
follows:
(a) A disabled veteran is entitled to an exemption from
taxation of the following applicable [a] portion of the assessed
value of a property the veteran owns and designates as provided by
Subsection (f) [in accordance with the following schedule]:
(1) $30,000 for a veteran having a disability rating
of at least 10 percent but less than 30 percent;
(2) $40,000 for a veteran having a disability rating
of at least 30 percent but less than 50 percent;
(3) $50,000 for a veteran having a disability rating
of at least 50 percent but less than 70 percent; or
(4) $100,000 for a veteran having a disability rating
of 70 percent or more.
[an exemption of for a disability rating of [an exemption of for a disability rating of
[an exemption of for a disability rating of
up to: at least: but less than: up to: at least: but less than:
up to: at least: but less than:
$5,000 of the 10% 30% $5,000 of the 10% 30%
$5,000 of the 10% 30%
assessed value assessed value
assessed value
7,500 30 50 7,500 30 50
7,500 30 50
10,000 50 70 10,000 50 70
10,000 50 70
12,000 70 and over] 12,000 70 and over]
12,000 70 and over]
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, but only
if the constitutional amendment proposed by the 89th Legislature,
Regular Session, 2025, authorizing the legislature to increase the
amount of the exemption from ad valorem taxation of property owned
by certain disabled veterans is approved by the voters. If that
amendment is not approved by the voters, this Act has no effect.
[an exemption of for a disability rating of
up to: at least: but less than:
$5,000 of the 10% 30%
assessed value
7,500 30 50
10,000 50 70
12,000 70 and over]