H.B. No. 2508 introduces a new exemption from ad valorem taxation for the residence homestead of the surviving spouse of a veteran who died due to a qualifying condition or disease. The bill defines "qualifying condition or disease" as those recognized under the Sergeant First Class Heath Robinson Honoring our Promise to Address Comprehensive Toxics Act of 2022, and establishes that a "qualifying veteran" is one who died from such conditions, irrespective of their disability rating at the time of death. The surviving spouse is eligible for a full exemption from the total appraised value of their residence homestead, provided they have not remarried since the veteran's death. The exemption applies regardless of the date of the veteran's death, and if the surviving spouse later qualifies a different property as their residence homestead, they can receive a similar exemption based on the previous property.

Additionally, the bill amends various sections of the Tax Code to include the new exemption under Section 11.136, which will be effective from January 1, 2026, contingent upon the approval of a related constitutional amendment by voters. The amendments clarify that exemptions under this section will not require reapplication in subsequent years unless ownership changes or qualifications change. The bill also ensures that properties receiving this exemption are not considered taxable property for the purposes of certain studies and calculations.

Statutes affected:
Introduced: Tax Code 11.42, Tax Code 11.43, Tax Code 26.10, Tax Code 26.112 (Tax Code 26, Tax Code 11)
House Committee Report: Tax Code 11.42, Tax Code 11.43, Tax Code 26.10, Tax Code 26.112 (Tax Code 26, Tax Code 11)
Engrossed: Tax Code 11.42, Tax Code 11.43, Tax Code 26.10, Tax Code 26.112 (Tax Code 26, Tax Code 11)
Senate Committee Report: Tax Code 11.42, Tax Code 11.43, Tax Code 26.10, Tax Code 26.112 (Tax Code 26, Tax Code 11)
Enrolled: Tax Code 11.42, Tax Code 11.43, Tax Code 26.10, Tax Code 26.112 (Tax Code 26, Tax Code 11)