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 one for which the Sergeant First Class Heath Robinson Honoring our Promise to Address Comprehensive Toxics Act of 2022 establishes a presumption of service connection. It specifies that a "qualifying veteran" is one who died from such a condition, regardless of their disability rating at the time of death. The surviving spouse is entitled to a full exemption from taxation on 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 qualifies for a new residence homestead, they can receive an exemption equal to the previous one.

Additionally, the bill amends various sections of the Tax Code to include this new exemption, ensuring that it is effective from January 1 of the tax year in which the individual qualifies. It also clarifies that once an exemption is granted, it does not need to be claimed in subsequent years unless the individual's qualification changes. The bill will take effect on January 1, 2026, contingent upon the approval of a related constitutional amendment by voters.

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