Bill > HB4090

This bill creates a property tax exemption for totally disabled first responders and their surviving spouses, providing a full exemption from ad valorem (property) taxes on their primary residence. Specifically, the bill defines a "qualifying disabled first responder" as a first responder who has sustained a total and permanent disability resulting from an injury in the line of duty, where the disability renders them unable to engage in substantial gainful employment and is expected to continue throughout their life. To qualify, applicants must submit extensive documentation, including proof from the Social Security Administration, a statement from their employing organization detailing the injury, and certification from a physician that the disability is total, permanent, and caused by the line-of-duty incident. The surviving spouse of a qualifying disabled first responder can also receive the tax exemption if they remain unmarried and continue to live in the same residence homestead. The bill includes some restrictions, such as excluding disabilities resulting from heart attacks, strokes, or vascular ruptures unless specific medical conditions are met. The tax exemption will take effect on January 1, 2026, but is contingent upon voters approving a related constitutional amendment, and applies only to first responders who meet the precise medical and documentation requirements outlined in the legislation.

Budget and Finance

https://capitol.texas.gov/BillLookup/History.aspx?LegSess=89R&Bill=HB4090