87R6831 DRS-D
 
  By: Campbell S.B. No. 794
 
 
 
A BILL TO BE ENTITLED
 
AN ACT
  relating to eligibility for the exemption from ad valorem taxation
  of the residence homestead of a totally disabled veteran.
         BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
         SECTION 1.  Section 11.131(b), Tax Code, is amended to read
  as follows:
         (b)  A disabled veteran who has been awarded by [receives
  from] the United States Department of Veterans Affairs or its
  successor 100 percent disability compensation due to a
  service-connected disability and a rating of 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 2.  The change in law made by this Act applies only
  to an ad valorem tax year that begins on or after the effective date
  of this Act.
         SECTION 3.  This Act takes effect January 1, 2022.