Bill > HB1577

This bill expands the definition of "first responder" for the purpose of a property tax exemption to include additional federal law enforcement personnel beyond the current definition, specifically adding special agents of U.S. Immigration and Customs Enforcement, customs and border protection officers and border patrol agents, and immigration enforcement and deportation officers from the Department of Homeland Security. The bill modifies eligibility requirements for surviving spouses to receive a full property tax exemption on their residence homestead, ensuring that spouses of these newly defined first responders who are killed in the line of duty can qualify for the exemption if they were a Texas resident at the time of the first responder's death. For surviving spouses of traditional first responders (like police and firefighters), the existing requirement of being an "eligible survivor" through the Employees Retirement System remains in place. The bill will take effect on January 1, 2026, and will apply to tax years beginning on or after that date, giving state and local tax authorities time to prepare for the changes. Ad valorem taxation refers to annual property taxes calculated based on the property's assessed value.

Budget and Finance

https://capitol.texas.gov/BillLookup/History.aspx?LegSess=89R&Bill=HB1577