TX HB4090

Provides a complete property tax exemption on residence homesteads for first responders who have a total and permanent disability resulting from a line-of-duty injury that renders them unable to work

Extends the exemption to surviving spouses who were married to the qualifying disabled first responder at the time of death, provided they do not remarry and continue living in the same homestead

Allows surviving spouses who move to a new homestead to receive an exemption equal to the dollar amount of the exemption on their former property

Requires applicants to provide documentation from Social Security Administration confirming total disability, a signed statement from their employer certifying the line-of-duty incident, and physician certification linking the disability to the incident

Excludes disabilities from heart attacks, strokes, or vascular ruptures unless they occurred within 24 hours of non-routine strenuous activity and a cardiologist certifies the activity caused the event without preexisting conditions contributing

Takes effect January 1, 2026, contingent on voter approval of a related constitutional amendment