Relating to an exemption from ad valorem taxation of the residence homestead of the surviving spouse of a veteran who died as a result of a qualifying condition or disease.

89(R) HB 2508 - Enrolled version - Bill Text

H.B. No. 2508

AN ACT

relating to an exemption from ad valorem taxation of the residence

homestead of the surviving spouse of a veteran who died as a result

of a qualifying condition or disease.

BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:

SECTION 1. Subchapter B, Chapter 11, Tax Code, is amended by

adding Section 11.136 to read as follows:

Sec.

11.136.

RESIDENCE HOMESTEADS OF SURVIVING SPOUSES OF

CERTAIN QUALIFYING VETERANS. (a) In this section:

(1)

"Qualifying condition or disease"

means a

condition or disease for which the Sergeant First Class Heath

Robinson Honoring our Promise to Address Comprehensive Toxics Act

of 2022 (Pub. L. No. 117-168) or a regulation adopted under that Act

establishes a presumption of service connection.

(2)

"Qualifying veteran"

means a veteran of the armed

services of the United States who died as a result of a qualifying

condition or disease, regardless of the veteran's disability rating

at the time of the veteran's death.

(3)

"Residence homestead" has the meaning assigned by

Section 11.13.

(4)

"Surviving spouse" means the individual who was

married to a qualifying veteran at the time of the veteran's death.

(b)

The surviving spouse of a qualifying veteran is entitled

to an exemption from taxation of the total appraised value of the

surviving spouse's residence homestead if the surviving spouse has

not remarried since the death of the veteran.

(c)

The exemption provided by this section applies

regardless of the date of the veteran's death if the surviving

spouse otherwise meets the qualifications of this section.

(d)

A surviving spouse who receives an exemption under

Subsection (b) for a residence homestead is entitled to receive an

exemption from taxation of a property that the surviving spouse

subsequently qualifies as the surviving spouse's residence

homestead in an amount equal to the dollar amount of the exemption

from taxation of the first property for which the surviving spouse

received the exemption under Subsection (b) in the last year in

which the surviving spouse received that exemption if the surviving

spouse has not remarried since the death of the veteran.

The

surviving spouse is entitled to receive from the chief appraiser of

the appraisal district in which the first property for which the

surviving spouse claimed the exemption was located a written

certificate providing the information necessary to determine the

amount of the exemption to which the surviving spouse is entitled on

the subsequently qualified homestead.

SECTION 2. Section 11.42(c), Tax Code, is amended to read as

follows:

(c) An exemption authorized by Section 11.13(c) or (d),

11.132, 11.133, [
or
] 11.134
, or 11.136
is effective as of January 1

of the tax year in which the person qualifies for the exemption and

applies to the entire tax year.

SECTION 3. Section 11.43(c), Tax Code, is amended to read as

follows:

(c) An exemption provided by Section 11.13, 11.131, 11.132,

11.133, 11.134,
11.136,
11.17, 11.18, 11.182, 11.1827, 11.183,

11.19, 11.20, 11.21, 11.22, 11.23(a), (h), (j), (j-1), or (m),

11.231, 11.254, 11.27, 11.271, 11.29, 11.30, 11.31, 11.315, 11.35,

or 11.36, once allowed, need not be claimed in subsequent years, and

except as otherwise provided by Subsection (e), the exemption

applies to the property until it changes ownership or the person's

qualification for the exemption changes. However, except as

provided by Subsection (r), the chief appraiser may require a

person allowed one of the exemptions in a prior year to file a new

application to confirm the person's current qualification for the

exemption by delivering a written notice that a new application is

required, accompanied by an appropriate application form, to the

person previously allowed the exemption. If the person previously

allowed the exemption is 65 years of age or older, the chief

appraiser may not cancel the exemption due to the person's failure

to file the new application unless the chief appraiser complies

with the requirements of Subsection (q), if applicable.

SECTION 4. Section 26.10(b), Tax Code, is amended to read as

follows:

(b) If the appraisal roll shows that a residence homestead

exemption under Section 11.13(c) or (d), 11.132, 11.133, [
or
]

11.134
, or 11.136
applicable to a property on January 1 of a year

terminated during the year and if the owner of the property

qualifies a different property for one of those residence homestead

exemptions during the same year, the tax due against the former

residence homestead is calculated by:

(1) subtracting:

(A) the amount of the taxes that otherwise would

be imposed on the former residence homestead for the entire year had

the owner qualified for the residence homestead exemption for the

entire year; from

(B) the amount of the taxes that otherwise would

be imposed on the former residence homestead for the entire year had

the owner not qualified for the residence homestead exemption

during the year;

(2) multiplying the remainder determined under

Subdivision (1) by a fraction, the denominator of which is 365 and

the numerator of which is the number of days that elapsed after the

date the exemption terminated; and

(3) adding the product determined under Subdivision

(2) and the amount described by Subdivision (1)(A).

SECTION 5. Section 26.112, Tax Code, is amended to read as

follows:

Sec. 26.112. CALCULATION OF TAXES ON RESIDENCE HOMESTEAD OF

CERTAIN PERSONS. (a) Except as provided by Section 26.10(b), if

at any time during a tax year property is owned by an individual who

qualifies for an exemption under Section 11.13(c) or (d), 11.133,

[
or
] 11.134,
or 11.136,
the amount of the tax due on the property

for the tax year is calculated as if the individual qualified for

the exemption on January 1 and continued to qualify for the

exemption for the remainder of the tax year.

(b) If an individual qualifies for an exemption under

Section 11.13(c) or (d), 11.133, [
or
] 11.134
, or 11.136
with

respect to the property after the amount of the tax due on the

property is calculated and the effect of the qualification is to

reduce the amount of the tax due on the property, the assessor for

each taxing unit shall recalculate the amount of the tax due on the

property and correct the tax roll. If the tax bill has been mailed

and the tax on the property has not been paid, the assessor shall

mail a corrected tax bill to the person in whose name the property

is listed on the tax roll or to the person's authorized agent. If

the tax on the property has been paid, the tax collector for the

taxing unit shall refund to the person who was the owner of the

property on the date the tax was paid the amount by which the

payment exceeded the tax due.

SECTION 6. Section 403.302(d-1), Government Code, is

amended to read as follows:

(d-1) For purposes of Subsection (d), a residence homestead

that receives an exemption under Section 11.131, 11.133, [
or
]

11.134,
or 11.136,
Tax Code, in the year that is the subject of the

study is not considered to be taxable property.

SECTION 7. Section 11.136, Tax Code, as added by 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 8. It is the intent of the 89th Legislature, Regular

Session, 2025, that the amendments made by this Act be harmonized

with another Act of the 89th Legislature, Regular Session, 2025,

relating to nonsubstantive additions to and corrections in enacted

codes.

SECTION 9. 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 provide for

an exemption from ad valorem taxation of all or part of the market

value of the residence homestead of the surviving spouse of a

veteran who died as a result of a condition or disease that is

presumed under federal law to have been service-connected is

approved by the voters. If that amendment is not approved by the

voters, this Act has no effect.

______________________________

______________________________

President of the Senate

Speaker of the House

I certify that H.B. No. 2508 was passed by the House on April

30, 2025, by the following vote: Yeas 144, Nays 0, 1 present, not

voting.

______________________________

Chief Clerk of the House

I certify that H.B. No. 2508 was passed by the Senate on May

25, 2025, by the following vote: Yeas 31, Nays 0.

______________________________

Secretary of the Senate

APPROVED: _____________________

Date

_____________________

Governor