The bill amends the Texas Tax Code to expand the eligibility criteria for the exemption from ad valorem taxation on the residence homestead of the surviving spouses of certain first responders who are killed or fatally injured in the line of duty. It specifically defines "first responder" to include individuals such as special agents of the United States Immigration and Customs Enforcement, customs and border protection officers, border patrol agents, and immigration enforcement agents from the Department of Homeland Security.

Additionally, the bill stipulates that a surviving spouse must not have remarried since the death of the first responder to qualify for the exemption. It clarifies that for surviving spouses of first responders described in a specific subsection, eligibility is contingent upon being an eligible survivor as determined by the Employees Retirement System of Texas or being a resident of Texas at the time of the first responder's death. The changes will take effect on January 1, 2026, and will apply to tax years beginning on or after that date.

Statutes affected:
Introduced: Tax Code 11.134 (Tax Code 11)