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A BILL TO BE ENTITLED
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AN ACT
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relating to the exemption from ad valorem taxation of a percentage |
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of the assessed value of a property owned by certain disabled |
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veterans and the amount of the exemption for the surviving spouses |
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and children of certain disabled veterans. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Sections 11.22(a), (b), and (c), Tax Code, are |
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amended to read as follows: |
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(a) A disabled veteran is entitled to an exemption from |
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taxation of the following applicable percentage [a portion] of the |
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assessed value of a property the veteran owns and designates as |
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provided by Subsection (f) [in accordance with the following |
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schedule]: |
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(1) 20 percent for a veteran having a disability |
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rating of at least 10 percent but less than 30 percent; |
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(2) 40 percent for a veteran having a disability |
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rating of at least 30 percent but less than 50 percent; |
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(3) 60 percent for a veteran having a disability |
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rating of at least 50 percent but less than 70 percent; |
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(4) 80 percent for a veteran having a disability |
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rating of at least 70 percent but less than 100 percent; or |
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(5) 100 percent for a veteran having a disability |
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rating of 100 percent. |
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[an exemption of |
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for a disability rating of |
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up to: |
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at least: |
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but less than: |
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(b) A disabled veteran who does not have a disability rating |
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of 100 percent is entitled to an exemption from taxation of 80 |
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percent [$12,000] of the assessed value of a property the veteran |
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owns and designates as provided by Subsection (f) [of this section] |
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if the veteran: |
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(1) is 65 years of age or older and has a disability |
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rating of at least 10 percent; |
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(2) is totally blind in one or both eyes; or |
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(3) has lost the use of one or more limbs. |
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(c) If a disabled veteran who is entitled to an exemption by |
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Subsection (a) or (b) [of this section] dies, the veteran's |
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surviving spouse is entitled to an exemption from taxation of a |
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portion of the assessed value of a property the spouse owns and |
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designates as provided by Subsection (f) [of this section]. The |
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amount of the exemption is the dollar amount of the veteran's |
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exemption at time of death. The spouse is entitled to an exemption |
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by this subsection only for as long as the spouse remains unmarried. |
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If the spouse does not survive the veteran, each of the veteran's |
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surviving children who is younger than 18 years of age and unmarried |
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is entitled to an exemption from taxation of a portion of the |
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assessed value of a property the child owns and designates as |
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provided by Subsection (f) [of this section]. The amount of |
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exemption for each eligible child is computed by dividing the |
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dollar amount of the veteran's exemption at time of death by the |
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number of eligible children. |
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SECTION 2. Section 11.42(d), Tax Code, is amended to read as |
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follows: |
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(d) A person who acquires property after January 1 of a tax |
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year may receive an exemption authorized by Section 11.17, 11.18, |
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11.19, 11.20, 11.21, 11.22, 11.23, 11.231, 11.30, or 11.36 for the |
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applicable portion of that tax year immediately on qualification |
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for the exemption. |
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SECTION 3. 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 4. 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 a percentage of the assessed value of property |
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owned by certain disabled veterans is approved by the voters. If |
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that constitutional amendment is not approved by the voters, this |
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Act has no effect. |