The bill, S.B. No. 247, 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. The amendment specifies that a "local government" includes municipalities that are wholly or partly located in certain counties, specifically those that are either home to a United States military installation or adjacent to such counties. The previous language that referred to municipalities adjacent to military installations has been deleted, and new language has been added to include counties adjacent to those with military installations.
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 concludes 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)