S.B. No. 794

AN ACT
relating to eligibility for the exemption from ad valorem taxation
of the residence homestead of a totally disabled veteran.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Section 11.131(b), Tax Code, is amended to read
as follows:
(b) A disabled veteran who has been awarded by [receives
from] the United States Department of Veterans Affairs or its
successor 100 percent disability compensation due to a
service-connected disability and a rating of 100 percent disabled
or of individual unemployability is entitled to an exemption from
taxation of the total appraised value of the veteran’s residence
homestead.
SECTION 2. The change in law made by this Act applies only
to an ad valorem tax year that begins on or after the effective date
of this Act.
SECTION 3. This Act takes effect January 1, 2022.

______________________________ ______________________________
President of the Senate Speaker of the House

I hereby certify that S.B. No. 794 passed the Senate on
April 19, 2021, by the following vote: Yeas 31, Nays 0;
May 27, 2021, Senate refused to concur in House amendments and
requested appointment of Conference Committee; May 28, 2021, House
granted request of the Senate; May 30, 2021, Senate adopted
Conference Committee Report by the following vote: Yeas 31,
Nays 0.

______________________________
Secretary of the Senate

I hereby certify that S.B. No. 794 passed the House, with
amendments, on May 25, 2021, by the following vote: Yeas 143,
Nays 0, two present not voting; May 28, 2021, House granted request
of the Senate for appointment of Conference Committee;
May 30, 2021, House adopted Conference Committee Report by the
following vote: Yeas 138, Nays 1, two present not voting.

______________________________
Chief Clerk of the House

Approved:

______________________________
Date

______________________________
Governor