Texas HB210 amends the definition of "residence homestead" to include personal property and improvements for ad valorem tax exemption purposes.

Texas HB210 modifies the definition of "residence homestead" in the Tax Code to include personal property and all structures and improvements located at the address of the property for ad valorem tax exemption purposes. This change applies to the exemption for totally disabled veterans or their surviving spouses. The bill specifies that the property must have identical ownership and be used primarily for residential purposes. The amendments take effect for tax years beginning on or after January 1, 2026.

Texas HB210 amends the definition of "residence homestead" to include personal property and improvements for ad valorem tax exemption purposes.

Texas HB210 modifies the definition of "residence homestead" in the Tax Code to include personal property and all structures and improvements located at the address of the property for ad valorem tax exemption purposes. This change applies to the exemption for totally disabled veterans or their surviving spouses. The bill specifies that the property must have identical ownership and be used primarily for residential purposes. The amendments take effect for tax years beginning on or after January 1, 2026.