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TX HB4647
Bill
Status
3/12/2025
Primary Sponsor
J.M. Lozano
Click for details
AI Summary
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Expands the definition of "residence homestead" for totally disabled veterans and their surviving spouses to include personal property located at the homestead address that serves as the basis for using the property as a primary residence
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Extends the homestead exemption to cover all structures and improvements at the property address if they have identical ownership with the main property and are used primarily for residential purposes
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Applies specifically to the ad valorem tax exemption under Section 11.131 of the Tax Code, which provides property tax relief for totally disabled veterans and their surviving spouses
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Takes effect January 1, 2026, applying only to tax years beginning on or after that date
Legislative Description
Relating to the definition of "residence homestead" for purposes of the exemption from ad valorem taxation of the residence homestead of a totally disabled veteran or the surviving spouse of such a veteran.
Property Interests
Last Action
Referred to Ways & Means
4/3/2025