The bill amends the definition of "residence homestead" in the Texas Tax Code specifically for the purpose of providing an exemption from ad valorem taxation for the residence homestead of totally disabled veterans and their surviving spouses. The new language clarifies that "residence homestead" not only includes the property itself but also encompasses personal property owned by the individual that is located at the same address and is essential for the individual's use of the property as their primary residence. Additionally, it includes all structures and improvements at the property address, provided they share identical ownership and are primarily used for residential purposes.

This amendment is set to take effect on January 1, 2026, and will apply to ad valorem taxes imposed for tax years beginning on or after that date. The changes aim to broaden the scope of what constitutes a residence homestead, thereby potentially increasing the benefits available to disabled veterans and their families regarding property tax exemptions.

Statutes affected:
Introduced: Tax Code 11.131 (Tax Code 11)