TITLE 34. PUBLIC FINANCE

PART 1. COMPTROLLER OF PUBLIC ACCOUNTS

CHAPTER 9. PROPERTY TAX ADMINISTRATION

SUBCHAPTER M. LOCAL GOVERNMENT RELIEF FOR DISABLED VETERANS EXEMPTION

34 TAC §9.4321, §9.4323

The Comptroller of Public Accounts adopts amendments to §9.4321, concerning definitions and §9.4323, concerning application, without changes to the proposed text as published in the April 10, 2026, issue of the Texas Register (51 TexReg 2342). The rules will not be republished.

The amendments to §9.4321 update existing definitions for "local government" and "qualified local government."

The amendments to §9.4323 update the mapping requirement in subsection (b)(1), update the name of the report in subsection (b)(2)(B) and add a requirement for an applicant to provide the most recent decennial census data in subsection (b)(6).

The comptroller did not receive any comments regarding adoption of the amendments.

These amendments are adopted under Local Government Code, §140.011(i), which requires the comptroller to adopt rules necessary to implement Local Government, Code §140.011 (Local Governments Disproportionately Affected by Property Tax Relief for Disabled Veterans).

These amendments implement Local Government Code, §140.011 (Local Governments Disproportionately Affected by Property Tax Relief for Disabled Veterans).

The agency certifies that legal counsel has reviewed the adoption and found it to be a valid exercise of the agency's legal authority.

Filed with the Office of the Secretary of State on May 18, 2026.

TRD-202602062

Victoria North

General Counsel for Fiscal and Agency Affairs

Comptroller of Public Accounts

Effective date: June 7, 2026

Proposal publication date: April 10, 2026

For further information, please call: (512) 475-2220