Lozano’s bill widening the disabled veteran homestead definition

The text as introduced · 215 words

89R4478 DRS-F

By: Lozano
H.B. No. 4647

A BILL TO BE ENTITLED

AN ACT

relating to the definition of "residence homestead" for purposes of

the exemption from ad valorem taxation of the residence homestead

of a totally disabled veteran or the surviving spouse of such a

veteran.

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

SECTION 1. Section 11.131(a)(2), Tax Code, is amended to

read as follows:

(2) "Residence homestead" has the meaning assigned by

Section 11.13 , except that for purposes of this section the term

also includes:

(A) personal property owned by an individual

that:

(i) is located at the address of the

property for which the individual is claiming an exemption under

this section; and

(ii) forms the basis for the individual's

use of the property as the individual's primary residence; and

(B) all structures and improvements located at

the address of the property for which an individual is claiming an

exemption under this section if the structures, improvements, and

property:

(i) have identical ownership; and

(ii) are used primarily for residential

purposes .

SECTION 2. This Act applies only to ad valorem taxes imposed

for a tax year that begins on or after the effective date of this

Act.

SECTION 3. This Act takes effect January 1, 2026.