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 veteran.

HB 4647 amends Texas tax law to expand the definition of "residence homestead" for tax exemption eligibility. It directly affects totally disabled veterans and surviving spouses who claim property tax exemptions on their primary residence. The bill adds two key provisions: (1) personal property at the claimed address that forms the basis of primary residence use, and (2) structures/improvements at the same address with identical ownership and residential use. This change applies to property taxes for tax years beginning January 1, 2026, or later. The bill does not alter the exemption amount but clarifies qualifying property types.