HB 1577

relating to eligibility for the exemption from ad valorem taxation
of the residence homestead of the surviving spouse of certain first
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1.  Section 11.134(a)(1), Tax Code, is amended to
(A)  an individual listed under Section 615.003,
(B)  a special agent of United States Immigration
(C)  a customs and border protection officer or
border patrol agent of United States Customs and Border Protection;
(D)  an immigration enforcement agent or
deportation officer of the United States Department of Homeland
SECTION 2.  Section 11.134(b), Tax Code, is amended to read
(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 has not
remarried since the death of the first responder and:
(1)  in the case of the surviving spouse of a first
responder described by Subsection (a)(1)(A), is an eligible
survivor for purposes of Chapter 615, Government Code, as
determined by the Employees Retirement System of Texas under that
(2)  in the case of the surviving spouse of a first
responder described by Subsection (a)(1)(B), (C), or (D), was a
resident of this state at the time of the first responder's death
[has not remarried since the death of the first responder].
SECTION 3.  The change in law made by this Act applies only
to a tax year beginning on or after January 1, 2026.
SECTION 4.  This Act takes effect January 1, 2026.