By: Cook H.B. No. 250       A BILL TO BE ENTITLED   AN ACT   relating to the exemption from ad valorem taxation of a percentage   of the assessed value of a property owned by certain disabled   veterans and the amount of the exemption for the surviving spouses   and children of certain disabled veterans.          BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:          SECTION 1.  Sections 11.22(a), (b), and (c), Tax Code, are   amended to read as follows:          (a)  A disabled veteran is entitled to an exemption from   taxation of the following applicable percentage [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)  20 percent for a veteran having a disability   rating of at least 10 percent but less than 30 percent;                (2)  40 percent for a veteran having a disability   rating of at least 30 percent but less than 50 percent;                (3)  60 percent for a veteran having a disability   rating of at least 50 percent but less than 70 percent;                (4)  80 percent for a veteran having a disability   rating of at least 70 percent but less than 100 percent; or                (5)  100 percent for a veteran having a disability   rating of 100 percent.   [an exemption of for a disability rating of   up to: at least: but less than:     $5,000 of the 10% 30%     assessed value     7,500 30 50     10,000 50 70     12,000 70 and over]              (b)  A disabled veteran who does not have a disability rating   of 100 percent is entitled to an exemption from taxation of 80   percent [$12,000] of the assessed value of a property the veteran   owns and designates as provided by Subsection (f) [of this section]   if the veteran:                (1)  is 65 years of age or older and has a disability   rating of at least 10 percent;                (2)  is totally blind in one or both eyes; or                (3)  has lost the use of one or more limbs.          (c)  If a disabled veteran who is entitled to an exemption by   Subsection (a) or (b) [of this section] dies, the veteran's   surviving spouse is entitled to an exemption from taxation of a   portion of the assessed value of a property the spouse owns and   designates as provided by Subsection (f) [of this section]. The   amount of the exemption is the dollar amount of the veteran's   exemption at time of death. The spouse is entitled to an exemption   by this subsection only for as long as the spouse remains unmarried.   If the spouse does not survive the veteran, each of the veteran's   surviving children who is younger than 18 years of age and unmarried   is entitled to an exemption from taxation of a portion of the   assessed value of a property the child owns and designates as   provided by Subsection (f) [of this section]. The amount of   exemption for each eligible child is computed by dividing the   dollar amount of the veteran's exemption at time of death by the   number of eligible children.          SECTION 2.  Section 11.42(d), Tax Code, is amended to read as   follows:          (d)  A person who acquires property after January 1 of a tax   year may receive an exemption authorized by Section 11.17, 11.18,   11.19, 11.20, 11.21, 11.22, 11.23, 11.231, 11.30, or 11.36 for the   applicable portion of that tax year immediately on qualification   for the exemption.          SECTION 3.  This Act applies only to ad valorem taxes imposed   for a tax year that begins on or after the effective date of this   Act.          SECTION 4.  This Act takes effect January 1, 2026, but only   if the constitutional amendment proposed by the 89th Legislature,   Second Called Session, 2025, authorizing the legislature to exempt   from ad valorem taxation a percentage of the assessed value of   property owned by certain disabled veterans is approved by the   voters. If that constitutional amendment is not approved by the   voters, this Act has no effect.