Relating to an exemption from ad valorem taxation of the total appraised value of the residence homesteads of certain disabled first responders and their surviving spouses.

HB 4090 creates a property tax exemption for the full value of a residence homestead owned by certain disabled first responders and their surviving spouses. It applies to first responders with a total and permanent disability resulting from a line-of-duty injury, requiring documented proof of the disability. Surviving spouses who were married to a qualifying disabled first responder at the time of death and continue to live in the same home (without remarrying) also qualify for the exemption. The exemption covers the entire appraised value of the home, not just a portion, and is implemented through an amendment to Texas Tax Code Section 11.1315.