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A BILL TO BE ENTITLED
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AN ACT
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relating to the definition of "residence homestead" for purposes of |
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the exemption from ad valorem taxation of the residence homestead |
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of a totally disabled veteran or the surviving spouse of such a |
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veteran. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 11.131(a)(2), Tax Code, is amended to |
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read as follows: |
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(2) "Residence homestead" has the meaning assigned by |
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Section 11.13, except that for purposes of this section the term |
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also includes: |
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(A) personal property owned by an individual |
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that: |
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(i) is located at the address of the |
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property for which the individual is claiming an exemption under |
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this section; and |
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(ii) forms the basis for the individual's |
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use of the property as the individual's primary residence; and |
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(B) all structures and improvements located at |
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the address of the property for which an individual is claiming an |
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exemption under this section if the structures, improvements, and |
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property: |
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(i) have identical ownership; and |
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(ii) are used primarily for residential |
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purposes. |
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SECTION 2. This Act applies only to ad valorem taxes imposed |
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for a tax year that begins on or after the effective date of this |
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Act. |
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SECTION 3. This Act takes effect January 1, 2026. |