Relating to an exemption from ad valorem taxation of the residence homesteads of certain disabled veterans and their surviving spouses.

HB 1932 would expand property tax exemptions for certain disabled veterans in Texas by lowering the required disability rating from 100% to 60% for full homestead exemption. It directly affects disabled veterans with at least 60% service-connected disability compensation (or individual unemployability) and their surviving spouses, allowing them to exempt the full value of their primary residence from ad valorem (property) taxes. The bill amends Texas Tax Code sections to update exemption criteria and requires local tax authorities to apply this exemption automatically. It would take effect January 1, 2026, but only if a related constitutional amendment passes in the 2025 election.