Bill widening home tax exemption for surviving spouses

The text as introduced · 306 words

89R2969 MLH-D

By: Plesa
H.B. No. 1577

A BILL TO BE ENTITLED

AN ACT

relating to eligibility for the exemption from ad valorem taxation

of the residence homestead of the surviving spouse of certain first

responders.

BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:

SECTION 1. Section 11.134(a)(1), Tax Code, is amended to

read as follows:

(1) "First responder" means :

(A) an individual listed under Section 615.003,

Government Code ;

(B) a special agent of United States Immigration

and Customs Enforcement;

(C) a customs and border protection officer or

border patrol agent of United States Customs and Border Protection;

or

(D) an immigration enforcement agent or

deportation officer of the United States Department of Homeland

Security .

SECTION 2. Section 11.134(b), Tax Code, is amended to read

as follows:

(b) The surviving spouse of a first responder who is killed

or fatally injured in the line of duty is entitled to an exemption

from taxation of the total appraised value of the surviving

spouse's residence homestead if the surviving spouse has not

remarried since the death of the first responder and :

(1) in the case of the surviving spouse of a first

responder described by Subsection (a)(1)(A), is an eligible

survivor for purposes of Chapter 615, Government Code, as

determined by the Employees Retirement System of Texas under that

chapter; or [ and ]

(2) in the case of the surviving spouse of a first

responder described by Subsection (a)(1)(B), (C), or (D), was a

resident of this state at the time of the first responder's death

[ has not remarried since the death of the first responder ].

SECTION 3. The change in law made by this Act applies only

to a tax year beginning on or after January 1, 2026.

SECTION 4. This Act takes effect January 1, 2026.