TX HB1577

Expands the definition of "first responder" for property tax exemption purposes to include federal immigration and border enforcement personnel: ICE special agents, CBP officers, border patrol agents, and DHS immigration enforcement agents/deportation officers

Surviving spouses of first responders killed or fatally injured in the line of duty are entitled to a total exemption from property taxes on their residence homestead

Surviving spouses of the newly added federal personnel must have been Texas residents at the time of the first responder's death to qualify for the exemption

Surviving spouses lose eligibility if they remarry after the first responder's death

Changes apply to tax years beginning on or after January 1, 2026, with the act taking effect on that date