HB1932 - Relating to an exemption from ad valorem taxation of the residence homesteads of certain disabled veterans and their surviving spouses.

  89R6371 JBD-D     By: Lopez of Cameron H.B. No. 1932       A BILL TO BE ENTITLED   AN ACT   relating to an exemption from ad valorem taxation of the residence   homesteads of certain disabled veterans and their surviving   spouses.          BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:          SECTION 1.  The heading to Section 11.131, Tax Code, is   amended to read as follows:          Sec. 11.131.  RESIDENCE HOMESTEAD OF CERTAIN [ 100 PERCENT OR   TOTALLY ] DISABLED VETERANS [ VETERAN ].          SECTION 2.  Section 11.131(b), Tax Code, is amended to read   as follows:          (b)  A disabled veteran who has been awarded by the United   States Department of Veterans Affairs or its successor at least 60   [ 100 ] percent disability compensation due to a service-connected   disability and a rating of at least 60 [ 100 ] percent disabled or of   individual unemployability is entitled to an exemption from   taxation of the total appraised value of the veteran's residence   homestead.          SECTION 3.  The heading to Section 26.1125, Tax Code, is   amended to read as follows:          Sec. 26.1125.  CALCULATION OF TAXES ON RESIDENCE HOMESTEAD   OF CERTAIN [ 100 PERCENT OR TOTALLY ] DISABLED VETERANS [ VETERAN ].          SECTION 4.  Section 1122.2523(a), Special District Local   Laws Code, is amended to read as follows:          (a)  The board shall ensure that all district residents   receive all ad valorem tax exemptions and limitations that the   residents are entitled to receive under the constitution and the   Tax Code, including the exemption of the total appraised value of   the residence homestead of a [ fully ] disabled veteran or the   disabled veteran's surviving spouse required by Section 11.131, Tax   Code.          SECTION 5.  This Act applies only to ad valorem taxes imposed   for a tax year beginning on or after the effective date of this Act.          SECTION 6.  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 exempt from   ad valorem taxation all or part of the market value of the residence   homesteads of certain disabled veterans and their surviving spouses   is approved by the voters.  If that amendment is not approved by the   voters, this Act has no effect.