The bill amends the Local Government Code to clarify the definition of "local government" in relation to the provision of state aid for local governments that are disproportionately affected by ad valorem tax relief granted to disabled veterans. Specifically, it expands the definition to include municipalities that are wholly or partly located in certain counties, as well as counties that are adjacent to those with United States military installations. The new language specifies that a "local government" can be a municipality in a county described by the new criteria or a county adjacent to such a county.
Additionally, the bill establishes that the amended definition will apply to the eligibility of local governments for disabled veteran assistance payments starting with the fiscal year that ends in the 2025 tax year. The act is set to take effect on September 1, 2025.
Statutes affected: Introduced: Local Government Code 140.011 (Local Government Code 140)