Texas HB4090 provides an exemption from ad valorem taxation for the residence homesteads of certain disabled first responders and their surviving.

HB4090 amends the Texas Tax Code to exempt the total appraised value of the residence homesteads of certain disabled first responders and their surviving spouses from ad valorem taxation. A "qualifying disabled first responder" is defined as a first responder with a total and permanent disability resulting from an injury in the line of duty. The exemption applies to the residence homestead of the disabled first responder and, if applicable, their surviving spouse, provided the spouse has not remarried and the property remains their residence homestead.

Texas HB4090 provides an exemption from ad valorem taxation for the residence homesteads of certain disabled first responders and their surviving.

HB4090 amends the Texas Tax Code to exempt the total appraised value of the residence homesteads of certain disabled first responders and their surviving spouses from ad valorem taxation. A "qualifying disabled first responder" is defined as a first responder with a total and permanent disability resulting from an injury in the line of duty. The exemption applies to the residence homestead of the disabled first responder and, if applicable, their surviving spouse, provided the spouse has not remarried and the property remains their residence homestead.