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A BILL TO BE ENTITLED
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AN ACT
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relating to the provision of state aid to certain local governments |
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disproportionately affected by the granting of ad valorem tax |
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relief to disabled veterans. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 140.011(a)(2), Local Government Code, is |
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amended to read as follows: |
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(2) "Local government" means: |
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(A) a municipality [adjacent to a United States |
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military installation]; and |
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(B) a county in which a United States military |
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installation is wholly or partly located. |
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SECTION 2. Section 140.011(b), Local Government Code, is |
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amended to read as follows: |
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(b) To serve the state purpose of ensuring that the cost of |
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providing ad valorem tax relief to disabled veterans is shared |
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equitably among the residents of this state, a local government is |
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entitled to a disabled veteran assistance payment from the state |
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for each fiscal year that the local government is a qualified local |
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government. A local government is a qualified local government for |
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a fiscal year if the amount of lost ad valorem tax revenue |
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calculated under Subsection (c) for that fiscal year is equal to or |
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greater than: |
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(1) two percent of the local government's general fund |
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revenue for that fiscal year if the local government is: |
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(A) a municipality adjacent to a United States |
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military installation; or |
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(B) a county described by Subsection (a)(2)(B); |
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and |
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(2) 10 percent of the local government's general fund |
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revenue for that fiscal year if the local government is a |
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municipality other than a municipality described by Subdivision |
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(1)(A). |
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SECTION 3. Section 140.011(a)(2), Local Government Code, as |
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amended by this Act, applies only to the eligibility of a local |
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government to apply for a disabled veteran assistance payment |
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beginning with the fiscal year of the local government that ends in |
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the 2025 tax year. |
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SECTION 4. This Act takes effect September 1, 2025. |