Proposing a constitutional amendment to allow tax exemptions for disabled first responders and their surviving spouses.

This bill proposes a constitutional amendment to authorize the Texas legislature to exempt from ad valorem taxation all or part of the market value of the residence homesteads of certain disabled first responders and their surviving spouses. The amendment would allow the legislature to define "first responder" and set additional eligibility requirements. Surviving spouses would qualify for the exemption if they have not remarried and the property remains their residence homestead. The amendment will be submitted to voters in the November 4, 2025 election.

Proposing a constitutional amendment to allow tax exemptions for disabled first responders and their surviving spouses.

This bill proposes a constitutional amendment to authorize the Texas legislature to exempt from ad valorem taxation all or part of the market value of the residence homesteads of certain disabled first responders and their surviving spouses. The amendment would allow the legislature to define "first responder" and set additional eligibility requirements. Surviving spouses would qualify for the exemption if they have not remarried and the property remains their residence homestead. The amendment will be submitted to voters in the November 4, 2025 election.