Relating to eligibility for the exemption from ad valorem taxation of the residence homestead of the surviving spouse of certain first responders.

HB 1577 expands property tax exemption eligibility for surviving spouses of certain first responders in Texas. It adds federal law enforcement agents (including U.S. Immigration and Customs Enforcement officers, Customs and Border Protection agents, and Homeland Security deportation officers) to the definition of "first responder" eligible for the homestead tax exemption. Surviving spouses qualify if they were Texas residents at the time of the first responder's death (in the line of duty), have not remarried since the death, and meet other standard requirements. The exemption applies to the total appraised value of their primary residence and takes effect for tax years beginning January 1, 2026.