SB 3060

relating to the amount of the exemption from ad valorem taxation to
which certain disabled veterans are entitled.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1.  Section 11.22(a), Tax Code, is amended to read as
(a)  A disabled veteran is entitled to an exemption from
taxation of the following applicable [a] portion of the assessed
value of a property the veteran owns and designates as provided by
Subsection (f) [in accordance with the following schedule]:
(1)  $30,000 for a veteran having a disability rating
of at least 10 percent but less than 30 percent;
(2)  $40,000 for a veteran having a disability rating
of at least 30 percent but less than 50 percent;
(3)  $50,000 for a veteran having a disability rating
of at least 50 percent but less than 70 percent; or
(4)  $100,000 for a veteran having a disability rating
[an exemption of
                     
                     for a disability rating of
up to:
                     
                     at least:
                     
                     but less than:
$5,000 of the
                     
                     10%
                     
                     30%
7,500
                     
                     30
                     
                     50
10,000
                     
                     50
                     
                     70
12,000
                     
                     70 and over]
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, but only
if the constitutional amendment proposed by the 89th Legislature,
Regular Session, 2025, authorizing the legislature to increase the
amount of the exemption from ad valorem taxation of property owned
by certain disabled veterans is approved by the voters.  If that
amendment is not approved by the voters, this Act has no effect.