The bill, H.B. No. 4090, proposes an exemption from ad valorem taxation for the total appraised value of the residence homesteads of certain disabled first responders and their surviving spouses. It introduces a new section, Section 11.1315, to the Tax Code, defining "qualifying disabled first responders" as those who have a total and permanent disability resulting from a line-of-duty injury. The bill outlines the eligibility criteria for both the first responders and their surviving spouses, including documentation requirements to prove disability and the circumstances surrounding it. Additionally, it specifies that the exemption applies only if the surviving spouse has not remarried and continues to reside in the same property.

The bill also amends existing sections of the Tax Code to incorporate the new exemption and clarifies the process for applying for it, including provisions for late applications. It establishes that the exemption will only apply to taxes imposed for tax years beginning on or after January 1, 2026, contingent upon the approval of a related constitutional amendment by voters. If the amendment is not approved, the bill will have no effect. Overall, the legislation aims to provide financial relief to disabled first responders and their families by alleviating property tax burdens.

Statutes affected:
Introduced: Tax Code 11.42, Tax Code 11.43, Tax Code 11.439, Tax Code 26.10, Tax Code 26.1125 (Tax Code 11, Tax Code 26)