Expands the definition of "residence homestead" for tax exemption purposes for totally disabled veterans and their surviving spouses.

This bill modifies the definition of "residence homestead" under the Texas Tax Code to include personal property and structures or improvements at the same address, provided they have identical ownership and are used primarily for residential purposes. This expanded definition applies to the exemption from ad valorem taxation for totally disabled veterans or their surviving spouses. The changes will take effect for tax years beginning on or after January 1, 2026.

Expands the definition of "residence homestead" for tax exemption purposes for totally disabled veterans and their surviving spouses.

This bill modifies the definition of "residence homestead" under the Texas Tax Code to include personal property and structures or improvements at the same address, provided they have identical ownership and are used primarily for residential purposes. This expanded definition applies to the exemption from ad valorem taxation for totally disabled veterans or their surviving spouses. The changes will take effect for tax years beginning on or after January 1, 2026.