HB4647 - 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.

  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.