Tax Code § 11.136

Sec. 11.136. RESIDENCE HOMESTEADS OF SURVIVING SPOUSES OF CERTAIN QUALIFYING VETERANS. (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. (c) The exemption provided by this section applies regardless of the date of the veteran's death if the surviving spouse otherwise meets the qualifications of this section. (d) A surviving spouse who receives an exemption under Subsection (b) for a residence homestead is entitled to receive an exemption from taxation of a property that the surviving spouse subsequently qualifies as the surviving spouse's residence homestead in an amount equal to the dollar amount of the exemption from taxation of the first property for which the surviving spouse received the exemption under Subsection (b) in the last year in which the surviving spouse received that exemption if the surviving spouse has not remarried since the death of the veteran. The surviving spouse is entitled to receive from the chief appraiser of the appraisal district in which the first property for which the surviving spouse claimed the exemption was located a written certificate providing the information necessary to determine the amount of the exemption to which the surviving spouse is entitled on the subsequently qualified homestead. Added by Acts 2025, 89th Leg., R.S., Ch. 592 (H.B. 2508), Sec. 1, eff. January 1, 2026.