bill giving disabled veterans the full year’s exemption

The text as introduced · 639 words

89R16273 DRS-D

By: Turner
H.B. No. 4434

A BILL TO BE ENTITLED

AN ACT

relating to the treatment for ad valorem tax purposes of the

residence homestead of a totally disabled veteran.

BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:

SECTION 1. Sections 11.42(c) and (e), Tax Code, are amended

to read as follows:

(c) An exemption authorized by Section 11.13(c) or (d),

11.131, 11.132, 11.133, or 11.134 is effective as of January 1 of

the tax year in which the person qualifies for the exemption and

applies to the entire tax year.

(e) A person who qualifies for an exemption under Section

[ 11.131 or ] 11.35 after January 1 of a tax year may receive the

exemption for the applicable portion of that tax year immediately

on qualification for the exemption.

SECTION 2. Section 26.10(b), Tax Code, is amended to read as

follows:

(b) If the appraisal roll shows that a residence homestead

exemption under Section 11.13(c) or (d), 11.131, 11.132, 11.133, or

11.134 applicable to a property on January 1 of a year terminated

during the year and if the owner of the property qualifies a

different property for one of those residence homestead exemptions

during the same year, the tax due against the former residence

homestead is calculated by:

(1) subtracting:

(A) the amount of the taxes that otherwise would

be imposed on the former residence homestead for the entire year had

the owner qualified for the residence homestead exemption for the

entire year; from

(B) the amount of the taxes that otherwise would

be imposed on the former residence homestead for the entire year had

the owner not qualified for the residence homestead exemption

during the year;

(2) multiplying the remainder determined under

Subdivision (1) by a fraction, the denominator of which is 365 and

the numerator of which is the number of days that elapsed after the

date the exemption terminated; and

(3) adding the product determined under Subdivision

(2) and the amount described by Subdivision (1)(A).

SECTION 3. Sections 26.112(a) and (b), Tax Code, are

amended to read as follows:

(a) Except as provided by Section 26.10(b), if at any time

during a tax year property is owned by an individual who qualifies

for an exemption under Section 11.13(c) or (d), 11.131, 11.133, or

11.134, the amount of the tax due on the property for the tax year is

calculated as if the individual qualified for the exemption on

January 1 and continued to qualify for the exemption for the

remainder of the tax year.

(b) If an individual qualifies for an exemption under

Section 11.13(c) or (d), 11.131, 11.133, or 11.134 with respect to

the property after the amount of the tax due on the property is

calculated and the effect of the qualification is to reduce the

amount of the tax due on the property, the assessor for each taxing

unit shall recalculate the amount of the tax due on the property and

correct the tax roll. If the tax bill has been mailed and the tax on

the property has not been paid, the assessor shall mail a corrected

tax bill to the person in whose name the property is listed on the

tax roll or to the person's authorized agent. If the tax on the

property has been paid, the tax collector for the taxing unit shall

refund to the person who was the owner of the property on the date

the tax was paid the amount by which the payment exceeded the tax

due.

SECTION 4. The following provisions of the Tax Code are

repealed:

(1) Section 26.10(c); and

(2) Section 26.1125.

SECTION 5. This Act applies only to an ad valorem tax year

that begins on or after the effective date of this Act.

SECTION 6. This Act takes effect January 1, 2026.