Bill > HB210

This bill modifies the definition of "residence homestead" specifically for property tax exemptions available to totally disabled veterans or their surviving spouses. Currently, the definition of residence homestead is limited, but this bill expands it to include additional types of personal property and structures. Specifically, the bill allows personal property located at the same address as the claimed property to be included in the homestead exemption if it forms the basis for the individual's primary residence. Additionally, all structures and improvements at the same address can now be included in the exemption if they have identical ownership and are primarily used for residential purposes. This change means that disabled veterans or their surviving spouses may be able to claim a broader tax exemption by including more types of property and improvements at their residence. The bill will apply to ad valorem (property) taxes for tax years beginning on or after its effective date, which is January 1, 2026. This modification aims to provide more comprehensive tax relief for disabled veterans and their families by expanding what can be considered part of their residential homestead.

Budget and Finance

https://capitol.texas.gov/BillLookup/History.aspx?LegSess=892&Bill=HB210