Texas Tax Code
§ 11.134 — RESIDENCE HOMESTEAD OF SURVIVING SPOUSE OF FIRST RESPONDER KILLED IN LINE OF DUTY
TX § 11.134Title 1. PROPERTY TAX CODE · Part C. TAXABLE PROPERTY AND EXEMPTIONS · Ch. 11. TAXABLE PROPERTY AND EXEMPTIONS · Art. B. EXEMPTIONS
Statute text
View on source(a)In this section:
(1)"First responder" means an individual listed under Section 615.003, Government Code.
(2)"Residence homestead" has the meaning assigned by Section 11.13.
(3)"Surviving spouse" means the individual who was married to a first responder at the time of the first responder's death.
(b)The surviving spouse of a first responder who is killed or fatally injured in the line of duty is entitled to an exemption from taxation of the total appraised value of the surviving spouse's residence homestead if the surviving spouse:
(1)is an eligible survivor for purposes of Chapter 615, Government Code, as determined by the Employees Retirement System of Texas under that chapter; and
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Legislative history
Added by Acts 2017, 85th Leg., R.S., Ch. 511 (S.B. 15), Sec. 1, eff. January 1, 2018.