HB 4434

relating to the treatment for ad valorem tax purposes of the
residence homestead of a totally disabled veteran.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1.  Sections 11.42(c) and (e), Tax Code, are amended
(c)  An exemption authorized by Section 11.13(c) or (d),
11.131, 11.132, 11.133, or 11.134 is effective as of January 1 of
the tax year in which the person qualifies for the exemption and
applies to the entire tax year.
(e)  A person who qualifies for an exemption under Section
[11.131 or] 11.35 after January 1 of a tax year may receive the
exemption for the applicable portion of that tax year immediately
on qualification for the exemption.
SECTION 2.  Section 26.10(b), Tax Code, is amended to read as
(b)  If the appraisal roll shows that a residence homestead
exemption under Section 11.13(c) or (d), 11.131, 11.132, 11.133, or
11.134 applicable to a property on January 1 of a year terminated
during the year and if the owner of the property qualifies a
different property for one of those residence homestead exemptions
during the same year, the tax due against the former residence
(A)  the amount of the taxes that otherwise would
be imposed on the former residence homestead for the entire year had
the owner qualified for the residence homestead exemption for the
(B)  the amount of the taxes that otherwise would
be imposed on the former residence homestead for the entire year had
the owner not qualified for the residence homestead exemption
(2)  multiplying the remainder determined under
Subdivision (1) by a fraction, the denominator of which is 365 and
the numerator of which is the number of days that elapsed after the
date the exemption terminated; and
(3)  adding the product determined under Subdivision
(2) and the amount described by Subdivision (1)(A).
SECTION 3.  Sections 26.112(a) and (b), Tax Code, are
(a)  Except as provided by Section 26.10(b), if at any time
during a tax year property is owned by an individual who qualifies
for an exemption under Section 11.13(c) or (d), 11.131, 11.133, or
11.134, the amount of the tax due on the property for the tax year is
calculated as if the individual qualified for the exemption on
January 1 and continued to qualify for the exemption for the
(b)  If an individual qualifies for an exemption under
Section 11.13(c) or (d), 11.131, 11.133, or 11.134 with respect to
the property after the amount of the tax due on the property is
calculated and the effect of the qualification is to reduce the
amount of the tax due on the property, the assessor for each taxing
unit shall recalculate the amount of the tax due on the property and
correct the tax roll.  If the tax bill has been mailed and the tax on
the property has not been paid, the assessor shall mail a corrected
tax bill to the person in whose name the property is listed on the
tax roll or to the person's authorized agent.  If the tax on the
property has been paid, the tax collector for the taxing unit shall
refund to the person who was the owner of the property on the date
the tax was paid the amount by which the payment exceeded the tax
SECTION 4.  The following provisions of the Tax Code are
SECTION 5.  This Act applies only to an ad valorem tax year
that begins on or after the effective date of this Act.
SECTION 6.  This Act takes effect January 1, 2026.