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HB 297

Relating to the exemption from ad valorem taxation of part of the appraised value of the residence homestead of a partially disabled veteran or the surviving spouse of such a veteran based on the disability rating of the veteran.

89th Legislature, 1st Called Session (2025) Introduced by Marc LaHood

HB 297 expands Texas property tax exemptions for partially disabled veterans and surviving spouses, scaling exemption amounts to VA disability ratings rather than requiring total disability qualification.

Filed
#disabilities #personswith(i0380) #military&veterans(i0535) #propertyinterests--homestead(i0616) #taxation--property-appraisals&appraisaldistricts(i0792) #taxation--property-exemptions(i0793)
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Bill Summary · HB 297

Legislative bill overview

HB 297 would expand property tax exemptions for partially disabled veterans and their surviving spouses based on disability rating. Currently, Texas offers homestead exemptions primarily to fully disabled veterans; this bill would extend similar benefits scaled to partial disability ratings. The exemption would reduce the appraised value subject to ad valorem (property) taxation proportionally to the veteran's service-connected disability percentage.

Why is this important

Property tax exemptions directly reduce the annual tax burden on homeowners, which can be significant in high-value properties or areas with rising real estate values. For veterans on fixed incomes or with service-related disabilities affecting earning capacity, this exemption could provide meaningful financial relief and housing stability. The policy recognizes varying degrees of disability rather than using an all-or-nothing approach.

Potential points of contention

  • Revenue impact on local governments: School districts, counties, and municipalities fund services through property tax revenue; expanded exemptions reduce available funds without specifying how localities would offset losses
  • Definition and verification of partial disability: The bill's effectiveness depends on clear criteria for what constitutes "partial disability" and reliable verification through VA ratings, which could create administrative complexity
  • Equity concerns: Questions may arise about whether partial exemptions are proportionate, whether surviving spouses should receive identical benefits to disabled veterans themselves, and how this compares to exemptions for other groups (elderly, disabled persons)

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

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