HB 1309
AN ACT relating to the applicability of the law governing the provision of
89th Regular Session
Jan 14, 2025 - Jun 2, 2025 • Session ended
Awaiting Committee Assignment
Bill filed, pending referral to House committee
Committee
Not yet assigned
Fiscal Note
Not available
What This Bill Does
Provides financial assistance to local governments near military installations that offer property tax relief to disabled veterans. If a qualifying local government receives a disabled veteran assistance payment, it cannot increase its maintenance and operations property tax rate for the following tax year. The bill aims to help municipalities offset potential revenue losses from veteran tax exemptions while preventing them from raising taxes to compensate for those losses.
Subject Areas
Bill Text
relating to the applicability of the law governing the provision of state aid to certain local governments disproportionately affected by the granting of ad valorem tax relief to disabled veterans and to the effect of the receipt of such aid on the maintenance and operations ad valorem tax rate of a local government. BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: SECTION 1. Section 140.011(a)(2), Local Government Code, is (A) a municipality located in a county described by Paragraph (B) [adjacent to a United States military (B) a county in which a United States military installation is wholly or partly located. SECTION 2. Section 140.011, Local Government Code, is amended by adding Subsection (j) to read as follows: (j) This subsection applies only to the adoption of the maintenance and operations ad valorem tax rate of a qualified local government under Section 26.05, Tax Code, for the first tax year that begins after the end of a fiscal year for which the local government receives a disabled veteran assistance payment. A qualified local government may not adopt a maintenance and operations ad valorem tax rate for a tax year to which this subsection applies that is greater than the maintenance and operations ad valorem tax rate adopted by the local government for SECTION 3. Section 140.011(a)(2), Local Government Code, as amended by this Act, applies to the eligibility of a local government to apply for a disabled veteran assistance payment beginning with the fiscal year of the local government that ends in SECTION 4. Section 140.011(j), Local Government Code, as added by this Act, applies only to the adoption of a maintenance and operations ad valorem tax rate by a qualified local government, as that term is defined by Section 140.011(a)(3) of that code, for a tax year that begins on or after January 1, 2026. SECTION 5. (a) Except as provided by Subsection (b) of this section, this Act takes effect September 1, 2025. (b) Section 140.011(j), Local Government Code, as added by this Act, takes effect January 1, 2026.
Bill Sponsors
Legislators who authored or co-sponsored this bill.
Bill History
Bill filed: AN ACT relating to the applicability of the law governing the provision of
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