Loading chat...

TX HB2032

Bill

Status

Introduced

1/23/2025

Primary Sponsor

Elizabeth Campos

Click for details

Origin

House of Representatives

89th Legislature Regular Session

AI Summary

  • Disabled veterans with a disability rating of 10-99% would receive a property tax exemption on their residence homestead equal to their disability rating percentage (e.g., a 40% disabled veteran would receive a 40% exemption from their home's appraised value)

  • Surviving spouses of partially disabled veterans may continue receiving the same percentage exemption if they remain unmarried and continue living in the same residence homestead

  • Surviving spouses who move to a different residence homestead can transfer the exemption as a fixed dollar amount equal to what they received in the last year at their former home

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

  • Local governments may calculate lost ad valorem tax revenue from this exemption for purposes of state reimbursement programs

Legislative Description

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.

Property Interests

Last Action

Left pending in committee

5/5/2025

Committee Referrals

Ways & Means3/14/2025

Full Bill Text

No bill text available