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A BILL TO BE ENTITLED
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AN ACT
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relating to the amount of the exemption from ad valorem taxation to |
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which certain disabled veterans are entitled. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 11.22(a), Tax Code, is amended to read as |
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follows: |
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(a) A disabled veteran is entitled to an exemption from |
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taxation of the following applicable [a] portion of the assessed |
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value of a property the veteran owns and designates as provided by |
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Subsection (f) [in accordance with the following schedule]: |
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(1) $30,000 for a veteran having a disability rating |
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of at least 10 percent but less than 30 percent; |
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(2) $40,000 for a veteran having a disability rating |
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of at least 30 percent but less than 50 percent; |
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(3) $50,000 for a veteran having a disability rating |
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of at least 50 percent but less than 70 percent; or |
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(4) $100,000 for a veteran having a disability rating |
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of 70 percent or more. |
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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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SECTION 2. 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 3. 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 increase the |
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amount of the exemption from ad valorem taxation of property owned |
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by certain disabled veterans is approved by the voters. If that |
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amendment is not approved by the voters, this Act has no effect. |