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      S.B. No. 2520         AN ACT   relating to the calculation of the limitation on the total amount of   ad valorem taxes imposed by a school district on the residence   homestead of an individual who is elderly or disabled.          BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:          SECTION 1.  Section 11.26, Tax Code, is amended by adding   Subsection (a-11) to read as follows:           (a-11)     This subsection applies only in the tax year   immediately following the first tax year an individual qualifies a   residence homestead for an exemption under Section 11.13(c) after   the beginning of that first tax year, provided that the homestead   remains eligible for that same exemption in that following tax   year. Notwithstanding Subsection (a-10), the amount of the   limitation provided by this section on an individual's residence   homestead for the tax year to which this section applies is equal to   the lesser of:                 (1)     the amount of the limitation as computed under   Subsection (a-10) for that tax year; or                 (2)     the amount of tax imposed by the school district on   that residence homestead, calculated without regard to the   limitation on tax increases provided by this section, in that tax   year.          SECTION 2.  This Act applies only to ad valorem taxes imposed   for a tax year beginning on or after the effective date of this Act.          SECTION 3.  This Act takes effect January 1, 2026.               ______________________________ ______________________________      President of the Senate Speaker of the House                 I hereby certify that S.B. No. 2520 passed the Senate on   May 9, 2025, by the following vote:  Yeas 31, Nays 0.       ______________________________   Secretary of the Senate                I hereby certify that S.B. No. 2520 passed the House on   May 28, 2025, by the following vote:  Yeas 136, Nays 5, two   present not voting.       ______________________________   Chief Clerk of the House            Approved:     ______________________________                Date       ______________________________              Governor