Exemption from ad valorem taxation for the residence homestead of surviving spouses of veterans who died from qualifying conditions or diseases.

This bill amends the Texas Tax Code to provide an exemption from ad valorem taxation for the residence homestead of surviving spouses of veterans who died from qualifying conditions or diseases. A "qualifying condition or disease" is defined as a condition or disease for which the Sergeant First Class Heath Robinson Honoring our Promise to Address Comprehensive Toxics Act of 2022 establishes a presumption of service connection. The exemption applies regardless of the date of the veteran's death if the surviving spouse meets the qualifications.

Exemption from ad valorem taxation for the residence homestead of surviving spouses of veterans who died from qualifying conditions or diseases.

This bill amends the Texas Tax Code to provide an exemption from ad valorem taxation for the residence homestead of surviving spouses of veterans who died from qualifying conditions or diseases. A "qualifying condition or disease" is defined as a condition or disease for which the Sergeant First Class Heath Robinson Honoring our Promise to Address Comprehensive Toxics Act of 2022 establishes a presumption of service connection. The exemption applies regardless of the date of the veteran's death if the surviving spouse meets the qualifications.