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 112 amends Texas tax law to expand the definition of "residence homestead" for tax exemption purposes, specifically for totally disabled veterans and their surviving spouses. The bill adds two key provisions: (1) personal property located at the homestead address that forms the basis for primary residence use, and (2) structures/improvements at the same address with identical ownership used primarily for residential purposes. This change directly affects veterans and surviving spouses claiming the homestead tax exemption by clarifying what qualifies as their primary residence for tax purposes. The law takes effect January 1, 2026, applying only to tax years beginning after that date.