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 responder" as a first responder who has a total and permanent disability resulting from a line-of-duty injury. The bill outlines the eligibility criteria for both the disabled first responders and their surviving spouses, including documentation requirements to prove disability and the circumstances surrounding it. Additionally, it specifies that the surviving spouse can continue to receive the exemption if they have not remarried and the property remains their residence homestead.

The bill also amends existing sections of the Tax Code to incorporate the new exemption and clarify the application process for late exemptions. It allows for applications to be accepted up to five years after the tax delinquency date and ensures that the exemption applies to the property until ownership changes or the qualification status changes. The provisions of this bill will take effect on January 1, 2026, contingent upon the approval of a related constitutional amendment by voters, which would authorize the legislature to provide such exemptions.

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 26, Tax Code 11)