HB 201 — Relating to the exemption from ad valorem taxation of part of the appraised value of the residence homestead of a partially disabled veteran or the surviving spouse of such a veteran based on the disability rating of the veteran.

Bill Text

• Introduced View text Current pdf

Compared against the Texas statutes as published AI-generated reading aid — verify against the official bill.

This bill amends 6 section(s) of the Texas statutes: Section 11.137, Tax Code, Section 11.43(k), Tax Code, Section 11.439(a), Tax Code, Section 26.1127, Tax Code, Section 31.031(a), Tax Code, Section 140.011(c), Local Government Code.

• Section 11.137, Tax Code

  Sec. 11.137. RESIDENCE HOMESTEAD OF CERTAIN PARTIALLY DISABLED VETERANS. (a) In this section: (1) "Disability rating" and "disabled veteran" have the meanings assigned by Section 11.22. (2) "Residence homestead" has the meaning assigned by Section 11.13. (3) "Surviving spouse" has the meaning assigned by Section 11.131. (b) A disabled veteran who has a disability rating of at least 10 percent but less than 100 percent is entitled to an exemption from taxation of a percentage of the appraised value of the disabled veteran's residence homestead equal to the disabled veteran's disability rating. (c) The surviving spouse of a disabled veteran who qualified for an exemption under Subsection (b) of a percentage of the appraised value of the disabled veteran's residence homestead when the disabled veteran died, or of a disabled veteran who would have qualified for an exemption under that subsection if that subsection had been in effect on the date the disabled veteran died, is entitled to an exemption from taxation of the same percentage of the appraised value of the same property to which the disabled veteran's exemption applied, or to which the disabled veteran's exemption would have applied if the exemption had been authorized on the date the disabled veteran died, if: (1) the surviving spouse has not remarried since the death of the disabled veteran; and (2) the property: (A) was the residence homestead of the surviving spouse when the disabled veteran died; and (B) remains the residence homestead of the surviving spouse. (d) If a surviving spouse who qualifies for an exemption under Subsection (c) subsequently qualifies a different property as the surviving spouse's residence homestead, the surviving spouse is entitled to an exemption from taxation of the subsequently qualified residence homestead in an amount equal to the dollar amount of the exemption from taxation of the former residence homestead under Subsection (c) in the last year in which the surviving spouse received an exemption under that subsection for that residence homestead if the surviving spouse has not remarried since the death of the disabled veteran. The surviving spouse is entitled to receive from the chief appraiser of the appraisal district in which the former residence homestead was located a written certificate providing the information necessary to determine the amount of the exemption to which the surviving spouse is entitled on the subsequently qualified residence homestead.

  added

• or → , or 11.137

  amended

• or → , or 11.137

  amended

• or → 11.137, or

  amended

• 11.137,

  amended

• or → 11.137, or

  amended

• 11.137,

  amended

• Section 11.43(k), Tax Code

  or → , , or 11.137

  amended

• Section 11.439(a), Tax Code

  or → , , or 11.137

  amended

• or → , or 11.137

  amended

• or → , or 11.137

  amended

• Section 26.1127, Tax Code

  DONATED VETERAN VETERAN → CERTAIN VETERANS CERTAIN VETERANS or 11.137 or 11.137

  amended

• Section 31.031(a), Tax Code

  , 11.137,

  amended

• Section 140.011(c), Local Government Code

  granted an exemption → the sum of: (1) exempt ; and (2) the total dollar amount of the portion of the appraised value of all property located in the local government that is exempt from taxation under Section 11.137, Tax Code, for that tax year

  amended

Action History

1. August 20, 2025

   Referred to Ways & Means

2. August 20, 2025

   Read first time

3. August 18, 2025

   Filed

Sponsors

• Marc LaHood · Primary

Subjects