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HB 112

Relating to the definition of "residence homestead" for purposes of the exemption from ad valorem taxation of the residence homestead of a totally disabled veteran or the surviving spouse of such a veteran.

89th Legislature, 1st Called Session (2025) Introduced by J.M. Lozano

HB 112 redefines "residence homestead" to clarify property tax exemptions for disabled Texas veterans and surviving spouses.

Filed
#military&veterans(i0535) #propertyinterests--homestead(i0616) #taxation--property-appraisals&appraisaldistricts(i0792) #taxation--property-exemptions(i0793)
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Bill Summary · HB 112

Legislative bill overview

HB 112 modifies Texas property tax law to clarify or expand the definition of "residence homestead" that qualifies for ad valorem (property) tax exemptions available to totally disabled veterans and their surviving spouses. The bill addresses which types of properties or living arrangements are eligible for this tax benefit under Texas law.

Why is this important

Property tax exemptions for disabled veterans and their surviving spouses represent a significant financial benefit, potentially saving thousands of dollars annually in taxes. Clarifying the definition of eligible "residence homesteads" directly affects which veteran households can access this benefit, making it a matter of both fiscal policy and veteran support.

Potential points of contention

  • Scope of eligible properties: Disagreement may arise over whether the definition should include mobile homes, properties held in trusts, or multi-unit dwellings where veterans reside
  • Surviving spouse eligibility: Questions about whether surviving spouses retain exemptions if they remarry or sell the property could be contentious
  • Revenue impact: Expanding eligibility could reduce local property tax revenue for schools and municipalities, creating fiscal pressure on local governments

Compiled from official sources — confirm details with the bill’s official record.

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