Bill Text: TX HB2032 | 2025-2026 | 89th Legislature | Introduced
Bill Title: 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.
Spectrum: Partisan Bill (Democrat 1-0)
Status: (Introduced) 2025-01-23 - Filed [HB2032 Detail]
Download: Texas-2025-HB2032-Introduced.html
89R9218 JBD-D | ||
By: Campos | H.B. No. 2032 |
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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. | ||
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: | ||
SECTION 1. Subchapter B, Chapter 11, Tax Code, is amended by | ||
adding Section 11.136 to read as follows: | ||
Sec. 11.136. 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. | ||
SECTION 2. Section 11.42(c), Tax Code, is amended to read as | ||
follows: | ||
(c) An exemption authorized by Section 11.13(c) or (d), | ||
11.132, 11.133, [ |
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of the tax year in which the person qualifies for the exemption and | ||
applies to the entire tax year. | ||
SECTION 3. Sections 11.43(c) and (k), Tax Code, are amended | ||
to read as follows: | ||
(c) An exemption provided by Section 11.13, 11.131, 11.132, | ||
11.133, 11.134, 11.136, 11.17, 11.18, 11.182, 11.1827, 11.183, | ||
11.19, 11.20, 11.21, 11.22, 11.23(a), (h), (j), (j-1), or (m), | ||
11.231, 11.254, 11.27, 11.271, 11.29, 11.30, 11.31, 11.315, 11.35, | ||
or 11.36, once allowed, need not be claimed in subsequent years, and | ||
except as otherwise provided by Subsection (e), the exemption | ||
applies to the property until it changes ownership or the person's | ||
qualification for the exemption changes. However, except as | ||
provided by Subsection (r), the chief appraiser may require a | ||
person allowed one of the exemptions in a prior year to file a new | ||
application to confirm the person's current qualification for the | ||
exemption by delivering a written notice that a new application is | ||
required, accompanied by an appropriate application form, to the | ||
person previously allowed the exemption. If the person previously | ||
allowed the exemption is 65 years of age or older, the chief | ||
appraiser may not cancel the exemption due to the person's failure | ||
to file the new application unless the chief appraiser complies | ||
with the requirements of Subsection (q), if applicable. | ||
(k) A person who qualifies for an exemption authorized by | ||
Section 11.13(c) or (d), [ |
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exemption no later than the first anniversary of the date the person | ||
qualified for the exemption. | ||
SECTION 4. Section 11.439(a), Tax Code, is amended to read | ||
as follows: | ||
(a) The chief appraiser shall accept and approve or deny an | ||
application for an exemption under Section 11.131, [ |
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11.136 for the residence homestead of a disabled veteran but not the | ||
surviving spouse of the disabled veteran or Section 11.22 after the | ||
filing deadline provided by Section 11.43 if the application is | ||
filed not later than five years after the delinquency date for the | ||
taxes on the property. | ||
SECTION 5. 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), 11.132, 11.133, [ |
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11.134, or 11.136 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 6. Section 26.1127, Tax Code, is amended to read as | ||
follows: | ||
Sec. 26.1127. CALCULATION OF TAXES ON [ |
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HOMESTEAD OF CERTAIN DISABLED VETERANS [ |
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SPOUSE OF CERTAIN DISABLED VETERANS [ |
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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 11.132 or 11.136, 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 11.132 or 11.136 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 individual | ||
in whose name the property is listed on the tax roll or to the | ||
individual's authorized agent. If the tax on the property has been | ||
paid, the tax collector for the taxing unit shall refund to the | ||
individual 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 7. Section 31.031(a), Tax Code, is amended to read | ||
as follows: | ||
(a) This section applies only to: | ||
(1) an individual who is: | ||
(A) disabled or at least 65 years of age; and | ||
(B) qualified for an exemption under Section | ||
11.13(c); or | ||
(2) an individual who is: | ||
(A) a disabled veteran or the unmarried surviving | ||
spouse of a disabled veteran; and | ||
(B) qualified for an exemption under Section | ||
11.132, 11.136, or 11.22. | ||
SECTION 8. Section 140.011(c), Local Government Code, is | ||
amended to read as follows: | ||
(c) For the purposes of this section, the amount of a local | ||
government's lost ad valorem tax revenue for a fiscal year is | ||
calculated by multiplying the ad valorem tax rate adopted by the | ||
local government under Section 26.05, Tax Code, for the tax year in | ||
which the fiscal year begins by the sum of: | ||
(1) the total appraised value of all property located | ||
in the local government that is exempt [ |
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taxation under Section 11.131, Tax Code, for that tax year; 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 11.136, Tax Code, for | ||
that tax year. | ||
SECTION 9. This Act applies only to ad valorem taxes imposed | ||
for an ad valorem tax year that begins on or after the effective | ||
date of this Act. | ||
SECTION 10. It is the intent of the 89th Legislature, | ||
Regular Session, 2025, that the amendments made by this Act be | ||
harmonized with another Act of the 89th Legislature, Regular | ||
Session, 2025, relating to nonsubstantive additions to and | ||
corrections in enacted codes. | ||
SECTION 11. This Act takes effect January 1, 2026, but only | ||
if the constitutional amendment proposed by the 89th Legislature, | ||
Regular Session, 2025, authorizing the legislature to provide for | ||
an exemption from ad valorem taxation of part of the market 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 is approved by the voters. If that amendment is not | ||
approved by the voters, this Act has no effect. |