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.

HB 2508 creates a property tax exemption for the residence homestead of a surviving spouse whose veteran spouse died from a qualifying condition or disease. The exemption applies to the full appraised value of the homestead and is available to spouses who have not remarried since the veteran's death. Qualifying conditions are defined under the Sergeant First Class Heath Robinson Honoring our Promise to Address Comprehensive Toxics Act of 2022. The exemption takes effect January 1 of the tax year the surviving spouse qualifies and applies regardless of when the veteran died, provided all eligibility criteria are met. This bill amends Texas Tax Code Sections 11.136, 11.42(c), and 11.43(c) to implement the change.