Bill Text: TX HB4321 | 2025-2026 | 89th Legislature | Introduced

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Bill Title: Relating to the exemption from ad valorem taxation of a percentage of the assessed value of a property owned by certain disabled veterans and the amount of the exemption for the surviving spouses and children of certain disabled veterans.

Sponsorship: Partisan Bill (Republican 1)

Status: (Introduced) 2025-04-01 - Referred to Ways & Means [HB4321 Detail]

Download: Texas-2025-HB4321-Introduced.html

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89R16119 RDS-F
By: Cook H.B. No. 4321

A BILL TO BE ENTITLED
AN ACT
relating to the exemption from ad valorem taxation of a percentage
of the assessed value of a property owned by certain disabled
veterans and the amount of the exemption for the surviving spouses
and children of certain disabled veterans.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Sections 11.22(a), (b), and (c), Tax Code, are
amended to read as follows:
(a) A disabled veteran is entitled to an exemption from
taxation of the following applicable percentage [a portion] of the
assessed value of a property the veteran owns and designates as
provided by Subsection (f) [in accordance with the following
schedule]:
(1) 20 percent for a veteran having a disability
rating of at least 10 percent but less than 30 percent;
(2) 40 percent for a veteran having a disability
rating of at least 30 percent but less than 50 percent;
(3) 60 percent for a veteran having a disability
rating of at least 50 percent but less than 70 percent;
(4) 80 percent for a veteran having a disability
rating of at least 70 percent but less than 100 percent; or
(5) 100 percent for a veteran having a disability
rating of 100 percent.
[an exemption of for a disability rating of
up to: at least: but less than:
$5,000 of the 10% 30%
assessed value
7,500 30 50
10,000 50 70
12,000 70 and over]
(b) A disabled veteran who does not have a disability rating
of 100 percent is entitled to an exemption from taxation of 80
percent [$12,000] of the assessed value of a property the veteran
owns and designates as provided by Subsection (f) [of this section]
if the veteran:
(1) is 65 years of age or older and has a disability
rating of at least 10 percent;
(2) is totally blind in one or both eyes; or
(3) has lost the use of one or more limbs.
(c) If a disabled veteran who is entitled to an exemption by
Subsection (a) or (b) [of this section] dies, the veteran's
surviving spouse is entitled to an exemption from taxation of a
portion of the assessed value of a property the spouse owns and
designates as provided by Subsection (f) [of this section]. The
amount of the exemption is the dollar amount of the veteran's
exemption at time of death. The spouse is entitled to an exemption
by this subsection only for as long as the spouse remains unmarried.
If the spouse does not survive the veteran, each of the veteran's
surviving children who is younger than 18 years of age and unmarried
is entitled to an exemption from taxation of a portion of the
assessed value of a property the child owns and designates as
provided by Subsection (f) [of this section]. The amount of
exemption for each eligible child is computed by dividing the
dollar amount of the veteran's exemption at time of death by the
number of eligible children.
SECTION 2. Section 11.42(d), Tax Code, is amended to read as
follows:
(d) A person who acquires property after January 1 of a tax
year may receive an exemption authorized by Section 11.17, 11.18,
11.19, 11.20, 11.21, 11.22, 11.23, 11.231, 11.30, or 11.36 for the
applicable portion of that tax year immediately on qualification
for the exemption.
SECTION 3. This Act applies only to ad valorem taxes imposed
for a tax year that begins on or after the effective date of this
Act.
SECTION 4. 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 exempt from
ad valorem taxation a percentage of the assessed value of property
owned by certain disabled veterans is approved by the voters. If
that constitutional amendment is not approved by the voters, this
Act has no effect.