Relating to an exemption from ad valorem taxation of the residence homestead of the surviving spouse of a veteran who died as a result of a qualifying condition or disease.

Property tax relief for veterans’ surviving spouses

The law creates a 100% property tax exemption for an eligible surviving spouse’s main home in Texas. It applies to tax years beginning January 1, 2026, but requires voter approval of the authorizing constitutional amendment. Without that approval, the law has no effect. The veteran must have died from a condition the federal PACT Act of 2022 or its regulations presume is service-connected. The spouse must have been married to the veteran at death and must not have remarried since. The veteran’s disability rating and date of death do not matter. When the spouse moves, the exemption carries over at the first home’s exempted dollar value in its last exempt year. This may not cover the new home’s full value. A written certificate from the first home’s chief appraiser establishes the amount. Once approved, the exemption generally continues without yearly applications, though the chief appraiser can require proof of continued eligibility. Related rules protect exemptions for people 65 or older from cancellation solely for not reapplying, subject to statutory exceptions. When eligibility shifts between homes during a year, taxes on the former home are prorated after eligibility ends. Exemptions recognized after taxes are assessed trigger recalculation from January 1 and refunds of overpayments. The law also treats these exempt homes as nontaxable in a state property-value study.