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A BILL TO BE ENTITLED
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AN ACT
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relating to an exemption from ad valorem taxation of the residence |
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homesteads of certain disabled veterans and their surviving |
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spouses. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. The heading to Section 11.131, Tax Code, is |
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amended to read as follows: |
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Sec. 11.131. RESIDENCE HOMESTEAD OF CERTAIN [100 PERCENT OR |
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TOTALLY] DISABLED VETERANS [VETERAN]. |
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SECTION 2. Section 11.131(b), Tax Code, is amended to read |
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as follows: |
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(b) A disabled veteran who has been awarded by the United |
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States Department of Veterans Affairs or its successor at least 60 |
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[100] percent disability compensation due to a service-connected |
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disability and a rating of at least 60 [100] percent disabled or of |
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individual unemployability is entitled to an exemption from |
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taxation of the total appraised value of the veteran's residence |
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homestead. |
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SECTION 3. The heading to Section 26.1125, Tax Code, is |
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amended to read as follows: |
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Sec. 26.1125. CALCULATION OF TAXES ON RESIDENCE HOMESTEAD |
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OF CERTAIN [100 PERCENT OR TOTALLY] DISABLED VETERANS [VETERAN]. |
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SECTION 4. Section 1122.2523(a), Special District Local |
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Laws Code, is amended to read as follows: |
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(a) The board shall ensure that all district residents |
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receive all ad valorem tax exemptions and limitations that the |
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residents are entitled to receive under the constitution and the |
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Tax Code, including the exemption of the total appraised value of |
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the residence homestead of a [fully] disabled veteran or the |
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disabled veteran's surviving spouse required by Section 11.131, Tax |
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Code. |
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SECTION 5. This Act applies only to ad valorem taxes imposed |
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for a tax year beginning on or after the effective date of this Act. |
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SECTION 6. This Act takes effect January 1, 2026, but only |
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if the constitutional amendment proposed by the 89th Legislature, |
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Regular Session, 2025, authorizing the legislature to exempt from |
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ad valorem taxation all or part of the market value of the residence |
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homesteads of certain disabled veterans and their surviving spouses |
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is approved by the voters. If that amendment is not approved by the |
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voters, this Act has no effect. |