Texas Tax Code
§ 11.136 — RESIDENCE HOMESTEADS OF SURVIVING SPOUSES OF CERTAIN QUALIFYING VETERANS
TX § 11.136Title 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)"Qualifying condition or disease" means a condition or disease for which the Sergeant First Class Heath Robinson Honoring our Promise to Address Comprehensive Toxics Act of 2022 (Pub. L. No. 117-168) or a regulation adopted under that Act establishes a presumption of service connection.
(2)"Qualifying veteran" means a veteran of the armed services of the United States who died as a result of a qualifying condition or disease, regardless of the veteran's disability rating at the time of the veteran's death.
(3)"Residence homestead" has the meaning assigned by Section 11.13.
(4)"Surviving spouse" means the individual who was married to a qualifying veteran at the time of the veteran's death.
(b)The surviving spouse of a qualifying veteran is entitled to an exemption from taxation of the total appraised value of the surviving spouse's residence homestead if the surviving spouse has not remarried since the death of the veteran.
…
Legislative history
Added by Acts 2025, 89th Leg., R.S., Ch. 592 (H.B. 2508), Sec. 1, eff. January 1, 2026.