Bill > HB2508

This bill creates a property tax exemption for surviving spouses of veterans who died from certain service-connected conditions, specifically those recognized under the Sergeant First Class Heath Robinson Honoring our Promise to Address Comprehensive Toxics Act of 2022. The exemption allows the surviving spouse to completely avoid paying property taxes on their residence homestead, as long as they have not remarried since the veteran's death. If the surviving spouse later moves to a different home, they can transfer the same dollar amount of tax exemption to their new residence. The bill defines a "qualifying condition or disease" as one for which the mentioned federal act establishes a presumption of service connection, and a "qualifying veteran" as a service member who died from such a condition, regardless of their disability rating at the time of death. The tax exemption applies retroactively to veterans who died before the bill's implementation, provided the surviving spouse meets the specified criteria. The bill is contingent on voter approval of a related constitutional amendment and will take effect on January 1, 2026, if that amendment passes.

Budget and Finance, Government Affairs

https://capitol.texas.gov/BillLookup/History.aspx?LegSess=89R&Bill=HB2508