Relating to the exemption from ad valorem taxation of part of the appraised value of the residence homestead of a partially disabled veteran or the surviving spouse of such a veteran based on the disability rating of the veteran.

HB 2032 creates a property tax exemption for partially disabled veterans and their surviving spouses in Texas. It allows disabled veterans with a 10% to 99% disability rating to exempt a percentage of their primary home’s value equal to their rating (e.g., 30% disability = 30% tax exemption). Surviving spouses who haven’t remarried and kept the same home qualify for the same exemption amount if the veteran died before the law took effect or qualified under the new rule. The exemption transfers if the spouse moves to a new primary home, with a certificate from the appraisal district confirming the original exemption amount.