HB 4647

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
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1.  Section 11.131(a)(2), Tax Code, is amended to
(2)  "Residence homestead" has the meaning assigned by
Section 11.13, except that for purposes of this section the term
(A)  personal property owned by an individual
(i)  is located at the address of the
property for which the individual is claiming an exemption under
(ii)  forms the basis for the individual's
use of the property as the individual's primary residence; and
(B)  all structures and improvements located at
the address of the property for which an individual is claiming an
exemption under this section if the structures, improvements, and
(i)  have identical ownership; and
(ii)  are used primarily for residential
SECTION 2.  This Act applies only to ad valorem taxes imposed
for a tax year that begins on or after the effective date of this
SECTION 3.  This Act takes effect January 1, 2026.