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TX HB1932

Bill

Status

Introduced

1/17/2025

Primary Sponsor

Janie Lopez

Click for details

Origin

House of Representatives

89th Legislature Regular Session

AI Summary

  • Lowers the disability threshold for full property tax exemption on residence homesteads from 100% to 60% for veterans with service-connected disabilities rated by the U.S. Department of Veterans Affairs

  • Extends the same 60% disability threshold requirement to veterans rated as individually unemployable due to service-connected conditions

  • Surviving spouses of qualifying disabled veterans remain eligible for the total property tax exemption on the residence homestead

  • Takes effect January 1, 2026, contingent upon voter approval of a related constitutional amendment proposed by the 89th Legislature

  • Applies only to ad valorem taxes imposed for tax years beginning on or after the effective date

Legislative Description

Relating to an exemption from ad valorem taxation of the residence homesteads of certain disabled veterans and their surviving spouses.

Property Interests

Last Action

Referred to Ways & Means

3/14/2025

Committee Referrals

Ways & Means3/14/2025

Full Bill Text

No bill text available