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 201 creates a property tax exemption for partially disabled veterans and their surviving spouses in Texas. It allows veterans with a 10% to 99% disability rating to exempt a percentage of their home's appraised value equal to their disability rating. Surviving spouses who haven't remarried and continue living in the same home as the veteran at the time of death also qualify for the same exemption percentage. The exemption applies to the residence homestead and requires the surviving spouse to maintain the property as their primary home.