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TX HB3886
Bill
Status
3/6/2025
Primary Sponsor
Maria Flores
Click for details
AI Summary
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Expands residence homestead exemptions for elderly, disabled, veterans, and surviving spouses to apply for the entire tax year starting January 1, even if the property was not developed, had no physical address, lacked a unique appraisal account number, or was subdivided after January 1 but before the person qualified
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Applies the same expanded provisions to disabled veterans qualifying for the 100% homestead exemption under Section 11.131 who become eligible after January 1 of a tax year
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Amends Section 11.42 of the Texas Tax Code to remove technical barriers that previously prevented homeowners from receiving full-year exemptions on newly constructed or newly created properties
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Applies only to ad valorem tax years beginning on or after the effective date
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Takes effect immediately with two-thirds legislative approval, otherwise September 1, 2025
Legislative Description
Relating to the authority of certain persons who qualify for a residence homestead exemption from ad valorem taxation during a tax year to receive the exemption in that year.
Taxation
Last Action
Referred to Ways & Means
3/27/2025